Many sites offer free printable tags, although not a lot are drop-dead gorgeous and many are kitschy or worse. The Santas above are simple and well-formatted, freeprintablegifttags.net doesn't want your email address and only makes you promise you won't rip these off and sell them.
Pick a tag, choose to download a sheet in .doc or .pdf format, and download the printable sheet. Print (on card stock, matte photo paper is best, but whatever you have will work), cut, tape or punch a hole for a bit of yarn or ribbon, and you're there.
From little window shoppe, Merry Christmas and 10 Free Gift Tag Downloads Too includes the Four Seasons tags above, Seussville characters in frugal black and white, Martha Stewart, Angry Chicken's too-much-truth tags and blogger Emily's original tags, below.

I haven't been able to find true art tags, but these offer interesting options:
Clean graphics, below, an assortment, a page of links to others; these are raw links, but some have unusual tags behind them.





