There’s each a Layers Window and a Tags Window in Format, they do very various things.
The Layers window controls the 2D layers of issues proven on the web page and their show order.
The Tags window controls the visibility of collections of objects within the SketchUp mannequin. There aren’t any layers in SketchUp as a result of there isn’t any stacking order, as a result of it’s 3D.
Wait…you train SketchUp and suppose Format layers are the identical as Tags? Even after they had the identical title they’ve by no means been associated.