in reply to @EXPORT_TAG not working

If you read the documentation for Exporter you'll see that it notes that the :DEFAULT tag is generated from the contents of @EXPORT.

[!]name This name only [!]:DEFAULT All names in @EXPORT [!]:tag All names in $EXPORT_TAGS{tag} anonymous li +st [!]/pattern/ All names in @EXPORT and @EXPORT_OK which m +atch

Your tag in %EXPORT_TAGS is never seen.