Tags are used to combine multiple actors so for e.g. you might make a tag called Platforms and drag all your different platforms into the tag then you can do collide with actor with tag Platforms instead of doing collide with platform1 platform2 etc.
Layers are the order of actors so an actor on a higher layer will be in front of one on a lower layer.
Comments
Layers are the order of actors so an actor on a higher layer will be in front of one on a lower layer.
Darren.