Why are inactive items in Custom Fields being counted toward the field limit of 100?
When you migrate Tags to Custom fields QBO migrates everything, including ones you may not want to be migrated. Also, if your Tags are in Tag Groups the migration merges them into one list. e.g.: One group of tags of Employees and another group of tags of accounting issues, your new Custom Field is going to end up with both. You can make those unwanted items inactive but the inactive items count towards your 100-item limit.
