Fix SQS tag list from CloudFormation resource creation (#3197)

* fix sqs tag list from cloudformation resource creation

the method `create_from_cloudformation_json` of the Sqs resource
does not handle the difference of format of the Tags field in the
resource template and the format expected in Sqs resource class.

In cfn resource template Tags is specified as a list of dicts. But
the Sqs resource expects that the tags field be a single dict.
This behaviour causes a crash when a queue is created with tags
from `create_from_cloudformation_json` and later the list_queue_tags
is called because it tries to call `items` from `queue.tags` but
tags is actually a list of dicts.

* fix comment

* fix linter

* minor

Co-authored-by: Hudo Assenco <hudo.assenco@gmail.com>

moto/sqs/models.py

@@ -18,6 +18,7 @@ from moto.core.utils import (
     get_random_message_id,
     unix_time,
     unix_time_millis,
+    tags_from_cloudformation_tags_list,
 )
 from .utils import generate_receipt_handle
 from .exceptions import (
@@ -357,11 +358,17 @@ class Queue(BaseModel):
     def create_from_cloudformation_json(
         cls, resource_name, cloudformation_json, region_name
     ):
-        properties = cloudformation_json["Properties"]
+        properties = deepcopy(cloudformation_json["Properties"])
+        # remove Tags from properties and convert tags list to dict
+        tags = properties.pop("Tags", [])
+        tags_dict = tags_from_cloudformation_tags_list(tags)
 
         sqs_backend = sqs_backends[region_name]
         return sqs_backend.create_queue(
-            name=properties["QueueName"], region=region_name, **properties
+            name=properties["QueueName"],
+            tags=tags_dict,
+            region=region_name,
+            **properties
         )
 
     @classmethod