We plan to tag also contacts and products using the same tag relation, but different invoice_tag, contact_tag, and product_tag relations for each one. However, the logic is the same for all three, hence it makes more sense to put it into a PL/pgSQL with dynamic SQL. Moreover, the SQL for tagging in add_invoice and edit_invoice where almost exactly the same, the only difference was deleting the existing tags when editing. I do not execute the tag_relation function in its test suite because by itself it does nothing without supporting invoice_tag, contact_tag, or any such relation, so it is being tested in the suite for tag_invoice.
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