Difference in statefile for same piece of code for multiple terraform apply

I am using below code in terraform.

resource “aws_s3_bucket” “spacelift-test1-s3” {
bucket = “${var.s3_bucket_name}”
acl = “private”
}

I am running terraform apply 2 times without modifying anything in code level or in infra level.
When I am check the statefile generated after both the run I can find below difference.
State file after apply 1:

“tags”: null

State file after apply 2:

“tags”: {}

why there is a differnece

Hi @duttasubhankar250,

That attribute is most likely inserted by the provider when refreshing the resource during the second plan. As long as it’s treating the values equally, then there is no effective difference in the state. That resource is probably still using the legacy SDK, which cannot always differentiate between empty and null values, so will have to normalize itself on subsequent plans.