The data layer is a JavaScript object that acts as a centralized data source within GTM. It allows you to capture and store relevant information from your website or application. This data can include variables like page URLs, user interactions, product details, or custom events.

On the other hand, custom HTML tags in GTM are a feature that allows you to add your own HTML and JavaScript code directly into GTM. These custom tags give you the flexibility to execute custom logic or integrate with third-party tools that may not have built-in GTM support.

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