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A skin tag is a type of skin lesion.

A skin lesion is abnormal growth or appearance compared to the skin around it which would include, for example, a skin tag, ulcer, pustule, scar etc.
 
And this would be determined by the provider, not the coder. If the provider calls it a "skin tag," it's a skin tag. If the provider calls it a "lesion" (or seborrheic keratosis, etc.) then it's a lesion.
 
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