Refactoring from locals to default tags

We are upgrading to Terraform v0.12.31 and AWS provider v3.39.0

Our current terraform configuration looks like this -

provider aws {
  version = "3.39.0"

locals {
  common_tags = {
    Source           = var.source_tag
    Team             = var.owner_tag
    Name             = "${var.environment_id}-${local.service_name}"
    Solution         = local.service_name
    SupportCategory  = var.support_category_tag
    Lifecycle        = var.lifecycle_tag
    Project          = var.project_tag
    EnvironmentType  = var.environment_type_tag
    Environment      = var.environment_id
    Contact          = var.contact_tag
    Product          = var.product_tag
    BusinessUnitID   = var.business_unit_id_tag
    Component        = local.service_name
    LastModifiedTime = timestamp()
    LastModifiedBy   = data.aws_caller_identity.current.arn

resource aws_dynamodb_table xyz {
  tags = local.common_tags

When we run the terraform files, getting below error -

Provider produced inconsistent final plan

When expanding the plan for to
include new values learned so far during apply, provider
"" produced an invalid new value for .tags_all: new element "Contact" has appeared.

This is a bug in the provider, which should be reported in the provider's own issue tracker.

The same configuration works when we manually delete the existing Dynamo DB table and re-run the files. But we want to avoid getting this error in first place. What changes do we need to make in our files to avoid this error ?