my $tags_where = "0 < (select count(1) from cust_tag where "
. " cust_tag.custnum = cust_main.custnum and tagnum in ("
. join(',', @tagnums) . "))";
push @where, $tags_where;
my $tags_where = "0 < (select count(1) from cust_tag where "
. " cust_tag.custnum = cust_main.custnum and tagnum in ("
. join(',', @tagnums) . "))";
push @where, $tags_where;