diff --git a/alembic/versions/0040_label_live_names.py b/alembic/versions/0040_label_live_names.py
new file mode 100644
index 0000000..f358b41
--- /dev/null
+++ b/alembic/versions/0040_label_live_names.py
@@ -0,0 +1,41 @@
+"""labels: a tag's name is unique among LIVE tags only
+
+Revision ID: 0040
+Revises: 0039
+Create Date: 2026-10-08
+
+Deleting a tag now leaves a tombstone row (`purged_at` set) so the change feed can
+tell linked devices about it (#5382). Before, the web deleted the row outright and
+devices never heard. A tombstone must not hold its name: creating `#grocery` again
+after deleting it has to make a live tag, on the web and from a device alike. So
+`(owner_id, name)` stays unique only where `purged_at IS NULL`.
+
+## Downgrade
+
+Restores the plain unique constraint. Tombstones are deleted first, since one may
+share its name with a live tag; devices that have not pulled since keep the tag.
+"""
+import sqlalchemy as sa
+from alembic import op
+
+revision = "0040"
+down_revision = "0039"
+branch_labels = None
+depends_on = None
+
+
+def upgrade() -> None:
+    op.drop_constraint("uq_labels_owner_name", "labels", type_="unique")
+    op.create_index(
+        "uq_labels_owner_name_live",
+        "labels",
+        ["owner_id", "name"],
+        unique=True,
+        postgresql_where=sa.text("purged_at IS NULL"),
+    )
+
+
+def downgrade() -> None:
+    op.drop_index("uq_labels_owner_name_live", table_name="labels")
+    op.execute("DELETE FROM labels WHERE purged_at IS NOT NULL")
+    op.create_unique_constraint("uq_labels_owner_name", "labels", ["owner_id", "name"])
diff --git a/src/inkwell/labeling.py b/src/inkwell/labeling.py
index 094dc05..aa48fa4 100644
--- a/src/inkwell/labeling.py
+++ b/src/inkwell/labeling.py
@@ -2,24 +2,49 @@
 labels, leave the tag-sourced ones alone" logic was duplicated line-for-line between
 the labels-picker API (notes.set_note_labels) and sync push (sync._apply_note_manual_labels).
 Single home so both stay in lockstep. via_tag=True rows track the body #tags and are
-governed by _lift_and_reconcile_tags — this function never touches them."""
+governed by _lift_and_reconcile_tags — this function never touches them.
+
+Also the one definition of a LIVE tag and of deleting one (#5382)."""
 from __future__ import annotations
 
+from datetime import datetime, timezone
+
+from sqlalchemy import delete as sa_delete
 from sqlalchemy import select
 
 from .models.label import Label, NoteLabel
 from .models.note import Note
 
 
+def live(owner_id):
+    """`owner_id`'s tags that exist: not tombstoned. Every read of the catalog goes
+    through this. A tombstone is kept only for the change feed, and one that leaked
+    into a listing, a name match or a picker would bring a deleted tag back."""
+    return (Label.owner_id == owner_id) & Label.purged_at.is_(None)
+
+
+async def tombstone_label(db, label: Label, edited_at: datetime | None = None) -> None:
+    """Delete a tag: detach it from every note and mark the row purged.
+
+    The ONE way a tag is deleted, from the web (delete, merge) and from a device's
+    push alike. The row stays, with a new `sync_revision`, so the change feed tells
+    every linked device. A hard delete sends nothing, and the devices keep the tag
+    forever. Dropping the links bumps each note too (the 0015 parent trigger).
+    `edited_at` is a device's edit time, kept as the row's LWW clock."""
+    await db.execute(sa_delete(NoteLabel).where(NoteLabel.label_id == label.id))
+    label.purged_at = datetime.now(timezone.utc)
+    if edited_at is not None:
+        label.updated_at = edited_at
+    await db.flush()
+
+
 async def resolve_owned_label_ids(db, label_ids, owner_id) -> set:
-    """Of `label_ids` (an iterable of UUIDs), the subset actually owned by `owner_id`.
-    Callers parse/validate the raw ids first; this just enforces ownership."""
+    """Of `label_ids` (an iterable of UUIDs), the subset actually owned by `owner_id`
+    and live. Callers parse/validate the raw ids first; this just enforces ownership."""
     ids = list(label_ids)
     if not ids:
         return set()
-    return set(
-        (await db.scalars(select(Label.id).where(Label.owner_id == owner_id, Label.id.in_(ids)))).all()
-    )
+    return set((await db.scalars(select(Label.id).where(live(owner_id), Label.id.in_(ids)))).all())
 
 
 async def reconcile_manual_labels(db, note: Note, owned_label_ids: set) -> None:
diff --git a/src/inkwell/labels.py b/src/inkwell/labels.py
index 645d06d..5e091ed 100644
--- a/src/inkwell/labels.py
+++ b/src/inkwell/labels.py
@@ -6,6 +6,7 @@ from sqlalchemy import func, select
 from .auth import login_required
 from .colors import normalize_color
 from .db import session_scope
+from .labeling import live, tombstone_label
 from .models.label import Label, NoteLabel
 from .responses import json_error, not_found, parse_uuid
 from .serialize import serialize_label
@@ -28,7 +29,7 @@ async def _label_note_count(db, label_id) -> int:
 
 
 async def _merge_into(db, source: Label, target: Label) -> None:
-    """Move every note tagged with `source` onto `target`, then delete `source`.
+    """Move every note tagged with `source` onto `target`, then tombstone `source`.
 
     Shared by the explicit `/merge` route and by a rename that lands on a name
     another tag already holds — those are the same operation, and having one body
@@ -53,22 +54,21 @@ async def _merge_into(db, source: Label, target: Label) -> None:
     for note_id, via_tag in by_note.items():
         if note_id not in target_notes:
             db.add(NoteLabel(note_id=note_id, label_id=target.id, via_tag=via_tag))
-    await db.delete(source)
-    await db.flush()
+    await tombstone_label(db, source)
 
 
 async def _get_owned_label(db, label_id: str) -> Label | None:
     lid = parse_uuid(label_id)
     if lid is None:
         return None
-    return await db.scalar(select(Label).where(Label.id == lid, Label.owner_id == g.user_id))
+    return await db.scalar(select(Label).where(Label.id == lid, live(g.user_id)))
 
 
 @bp.get("")
 @login_required
 async def list_labels():
     async with session_scope() as db:
-        labels = (await db.scalars(select(Label).where(Label.owner_id == g.user_id).order_by(Label.name))).all()
+        labels = (await db.scalars(select(Label).where(live(g.user_id)).order_by(Label.name))).all()
         # One grouped query for all usage counts (0 for labels attached to nothing).
         counts = dict(
             (
@@ -95,7 +95,7 @@ async def create_label():
         # the path that MINTED the "Groceries" beside "groceries" pair that no synced
         # client can hold, since their `labels` index is unique on `lower(name)`.
         existing = await db.scalar(
-            select(Label).where(Label.owner_id == g.user_id, func.lower(Label.name) == name.lower())
+            select(Label).where(live(g.user_id), func.lower(Label.name) == name.lower())
         )
         if existing is not None:
             return jsonify(_serialize_label(existing)), 200
@@ -129,7 +129,7 @@ async def update_label(label_id: str):
             # one be made is letting a pull fail later on a phone.
             clash = await db.scalar(
                 select(Label).where(
-                    Label.owner_id == g.user_id,
+                    live(g.user_id),
                     func.lower(Label.name) == name.lower(),
                     Label.id != label.id,
                 )
@@ -162,7 +162,7 @@ async def delete_label(label_id: str):
         label = await _get_owned_label(db, label_id)
         if label is None:
             return not_found()
-        await db.delete(label)  # note_labels rows cascade
+        await tombstone_label(db, label)
         await db.commit()
         return jsonify({"ok": True})
 
@@ -171,7 +171,7 @@ async def delete_label(label_id: str):
 @login_required
 async def merge_label(label_id: str):
     """Merge `label_id` (source) INTO the label given by body {"into": <id>}: move
-    every note tagged with the source onto the target, then delete the source. Both
+    every note tagged with the source onto the target, then tombstone the source. Both
     must be owned by the caller. Note-body `#tags` are NOT rewritten, so a note whose
     body still literally contains the source #tag will re-mint that label on its next
     edit — retire a tag by editing it out of the text (a known, documented nuance)."""
diff --git a/src/inkwell/models/label.py b/src/inkwell/models/label.py
index f57d408..6425d41 100644
--- a/src/inkwell/models/label.py
+++ b/src/inkwell/models/label.py
@@ -3,7 +3,7 @@ from __future__ import annotations
 import uuid
 from datetime import datetime
 
-from sqlalchemy import BigInteger, Boolean, DateTime, ForeignKey, Text, UniqueConstraint, func
+from sqlalchemy import BigInteger, Boolean, DateTime, ForeignKey, Index, Text, func, text
 from sqlalchemy.dialects.postgresql import UUID
 from sqlalchemy.orm import Mapped, mapped_column
 
@@ -12,7 +12,17 @@ from . import Base
 
 class Label(Base):
     __tablename__ = "labels"
-    __table_args__ = (UniqueConstraint("owner_id", "name", name="uq_labels_owner_name"),)
+    # A name is unique among LIVE tags only: a tombstone keeps its row for the change
+    # feed but gives its name back, so `#grocery` can be made again (#5382, 0040).
+    __table_args__ = (
+        Index(
+            "uq_labels_owner_name_live",
+            "owner_id",
+            "name",
+            unique=True,
+            postgresql_where=text("purged_at IS NULL"),
+        ),
+    )
 
     id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), primary_key=True, default=uuid.uuid4)
     owner_id: Mapped[uuid.UUID] = mapped_column(
@@ -29,7 +39,8 @@ class Label(Base):
     # Sync (M8): monotonic per-row revision (from sync_revision_seq via DB trigger) so a
     # label rename/recolor/merge/delete propagates to native clients independently of notes.
     sync_revision: Mapped[int | None] = mapped_column(BigInteger(), nullable=True)
-    # Hard-delete tombstone (content-less) so a deleted label is removed on clients.
+    # Tombstone: set means deleted. The row stays so the change feed can carry the
+    # delete to devices; every read of the catalog skips it (`labeling.live`).
     purged_at: Mapped[datetime | None] = mapped_column(DateTime(timezone=True), nullable=True)
 
 
diff --git a/src/inkwell/notes/__init__.py b/src/inkwell/notes/__init__.py
index 9248bc9..c913bf7 100644
--- a/src/inkwell/notes/__init__.py
+++ b/src/inkwell/notes/__init__.py
@@ -25,7 +25,7 @@ from ..colors import normalize_color
 from ..common import coerce_bool, iso, parse_dt
 from ..config import Config
 from ..db import session_scope
-from ..labeling import reconcile_manual_labels, resolve_owned_label_ids
+from ..labeling import live, reconcile_manual_labels, resolve_owned_label_ids
 from ..models.label import Label, NoteLabel
 from ..models.note import Note
 from ..models.note_attachment import NoteAttachment
@@ -245,7 +245,7 @@ async def export_notes():
         for a in att_rows:
             att_by_note.setdefault(a.note_id, []).append(a)
         all_labels = (
-            await db.scalars(select(Label).where(Label.owner_id == g.user_id).order_by(Label.name))
+            await db.scalars(select(Label).where(live(g.user_id)).order_by(Label.name))
         ).all()
 
         payload: dict = {
diff --git a/src/inkwell/notes/tags.py b/src/inkwell/notes/tags.py
index 5cff004..edc046e 100644
--- a/src/inkwell/notes/tags.py
+++ b/src/inkwell/notes/tags.py
@@ -18,6 +18,7 @@ import re
 
 from sqlalchemy import func, select
 
+from ..labeling import live
 from ..models.label import Label, NoteLabel
 from ..models.note import Note
 from .helpers import derive_display_title
@@ -120,9 +121,10 @@ def split_body_tags(body: str | None) -> tuple[list[str], list[str], str]:
 
 
 async def _find_or_create_label(db, owner_id, name: str):
-    """Owner's label id for `name` (case-insensitive match), creating it if absent."""
+    """Owner's live label id for `name` (case-insensitive match), creating it if absent.
+    A deleted tag's tombstone never matches: tagging a note with it again makes a new tag."""
     existing = await db.scalar(
-        select(Label.id).where(Label.owner_id == owner_id, func.lower(Label.name) == name.lower())
+        select(Label.id).where(live(owner_id), func.lower(Label.name) == name.lower())
     )
     if existing is not None:
         return existing
diff --git a/src/inkwell/sync.py b/src/inkwell/sync.py
index 23e4b6b..f6d23bb 100644
--- a/src/inkwell/sync.py
+++ b/src/inkwell/sync.py
@@ -25,7 +25,7 @@ from .acl import visible_to_user
 from .auth import login_required
 from .common import iso, parse_dt
 from .db import session_scope
-from .labeling import reconcile_manual_labels, resolve_owned_label_ids
+from .labeling import live, reconcile_manual_labels, resolve_owned_label_ids, tombstone_label
 from .models.label import Label, NoteLabel
 from .models.note import Note
 from .models.note_attachment import NoteAttachment
@@ -395,11 +395,7 @@ async def _apply_label(db, ch: dict) -> dict:
             return _result(str(lid), "label", "noop")
         if not client_wins(edited_at, label.updated_at):
             return _result(str(lid), "label", "kept", sync_revision=label.sync_revision)
-        await db.execute(sa_delete(NoteLabel).where(NoteLabel.label_id == label.id))
-        label.purged_at = datetime.now(timezone.utc)
-        if edited_at is not None:
-            label.updated_at = edited_at
-        await db.flush()
+        await tombstone_label(db, label, edited_at)
         await db.refresh(label, ["sync_revision"])
         return _result(str(lid), "label", "applied", sync_revision=label.sync_revision)
 
@@ -407,12 +403,11 @@ async def _apply_label(db, ch: dict) -> dict:
     creating = label is None
     if not creating and not client_wins(edited_at, label.updated_at):
         return _result(str(lid), "label", "kept", sync_revision=label.sync_revision)
-    # Names are unique per owner — a same-name clash on a DIFFERENT id can't be an insert.
+    # Names are unique among an owner's LIVE tags — a same-name clash on a DIFFERENT
+    # id can't be an insert. A tombstone holds no name (0040), so it never clashes.
     if name:
         clash = await db.scalar(
-            select(Label.id).where(
-                Label.owner_id == g.user_id, func.lower(Label.name) == name.lower(), Label.id != lid
-            )
+            select(Label.id).where(live(g.user_id), func.lower(Label.name) == name.lower(), Label.id != lid)
         )
         if clash is not None:
             return _result(str(lid), "label", "rejected", error="name in use")
diff --git a/tests/test_integration.py b/tests/test_integration.py
index 85653b3..caa3a88 100644
--- a/tests/test_integration.py
+++ b/tests/test_integration.py
@@ -646,6 +646,91 @@ async def test_creating_a_tag_that_differs_only_in_case_returns_the_existing_one
     assert len(listing) == 1
 
 
+# --- A deleted tag is a tombstone on every path (#5382) ---------------------------
+#
+# The web deleted the row outright, so the change feed never carried the delete and
+# devices kept the tag. A device's delete left a tombstone the web still listed and
+# still matched by name. One definition now: `labeling.tombstone_label`, and every
+# read of the catalog goes through `labeling.live`.
+
+
+async def _label_in_feed(app_client, lid: str) -> dict | None:
+    feed = await (await app_client.get("/api/sync/changes?since=0")).get_json()
+    return next((lb for lb in feed["labels"] if lb["id"] == lid), None)
+
+
+async def _push_label(app_client, lid: str, op: str, edited_at: str, name: str = "grocery") -> dict:
+    change = {"entity": "label", "id": lid, "op": op, "name": name, "edited_at": edited_at}
+    resp = await app_client.post("/api/sync/push", json={"changes": [change]})
+    return (await resp.get_json())["results"][0]
+
+
+async def test_a_tag_deleted_on_the_web_reaches_devices_as_a_tombstone(app_client, db):
+    await _signed_in(app_client, "webdelete")
+    tag = await (await app_client.post("/api/labels", json={"name": "grocery"})).get_json()
+    note = await (await app_client.post("/api/notes", json={"body": "milk"})).get_json()
+    await app_client.put(f"/api/notes/{note['id']}/labels", json={"label_ids": [tag["id"]]})
+
+    assert (await app_client.delete(f"/api/labels/{tag['id']}")).status_code == 200
+
+    row = await _label_in_feed(app_client, tag["id"])
+    assert row is not None and row["purged_at"] is not None, "the feed carries the delete"
+    assert (await (await app_client.get(f"/api/notes/{note['id']}")).get_json())["labels"] == []
+    assert (await (await app_client.get("/api/labels")).get_json())["labels"] == []
+    assert (await app_client.delete(f"/api/labels/{tag['id']}")).status_code == 404, "gone, not hidden"
+
+
+async def test_a_merge_tombstones_the_tag_it_folds_away(app_client, db):
+    await _signed_in(app_client, "mergedelete")
+    source = await (await app_client.post("/api/labels", json={"name": "groceries"})).get_json()
+    target = await (await app_client.post("/api/labels", json={"name": "shopping"})).get_json()
+
+    resp = await app_client.post(f"/api/labels/{source['id']}/merge", json={"into": target["id"]})
+    assert resp.status_code == 200
+
+    row = await _label_in_feed(app_client, source["id"])
+    assert row is not None and row["purged_at"] is not None
+    listing = (await (await app_client.get("/api/labels")).get_json())["labels"]
+    assert [lb["id"] for lb in listing] == [target["id"]]
+
+
+async def test_a_tag_deleted_on_a_device_is_gone_from_the_web_and_its_name_is_free(app_client, db):
+    await _signed_in(app_client, "devicedelete")
+    lid = str(uuid.uuid4())
+    assert (await _push_label(app_client, lid, "upsert", "2026-01-01T00:00:00Z"))["status"] == "created"
+    assert (await _push_label(app_client, lid, "delete", "2026-01-02T00:00:00Z"))["status"] == "applied"
+
+    assert (await (await app_client.get("/api/labels")).get_json())["labels"] == []
+
+    # The web makes the name again: a NEW live tag, not the tombstone handed back.
+    again = await app_client.post("/api/labels", json={"name": "Grocery"})
+    assert again.status_code == 201
+    assert (await again.get_json())["id"] != lid
+
+    # A body #tag finds that live one, not the tombstone.
+    note = await (await app_client.post("/api/notes", json={"body": "milk #grocery"})).get_json()
+    note = await (await app_client.get(f"/api/notes/{note['id']}")).get_json()
+    assert [lb["id"] for lb in note["labels"]] == [(await again.get_json())["id"]]
+
+    # A picker naming the tombstone attaches nothing.
+    await app_client.put(f"/api/notes/{note['id']}/labels", json={"label_ids": [lid]})
+    labels = (await (await app_client.get(f"/api/notes/{note['id']}")).get_json())["labels"]
+    assert lid not in [lb["id"] for lb in labels]
+
+
+async def test_a_device_can_make_a_deleted_tags_name_again(app_client, db):
+    """The tombstone gives its name back (0040), so another device's fresh tag of
+    the same name is created rather than refused as "name in use"."""
+    await _signed_in(app_client, "devicerename")
+    old, new = str(uuid.uuid4()), str(uuid.uuid4())
+    await _push_label(app_client, old, "upsert", "2026-01-01T00:00:00Z")
+    await _push_label(app_client, old, "delete", "2026-01-02T00:00:00Z")
+
+    assert (await _push_label(app_client, new, "upsert", "2026-01-03T00:00:00Z"))["status"] == "created"
+    listing = (await (await app_client.get("/api/labels")).get_json())["labels"]
+    assert [lb["id"] for lb in listing] == [new]
+
+
 # --- One save path for a note's text (#5164) ---------------------------------
 #
 # A body edit is a sequence: keep a revision, rename the note, lift #tags, commit,