diff --git a/sys/dev/bce/if_bce.c b/sys/dev/bce/if_bce.c
index 5ff3531b8b4c..34ba0c6b7366 100644
--- a/sys/dev/bce/if_bce.c
+++ b/sys/dev/bce/if_bce.c
@@ -4251,9 +4251,8 @@ bce_rx_intr(struct bce_softc *sc)
 #if __FreeBSD_version < 700000
 				VLAN_INPUT_TAG(ifp, m, l2fhdr->l2_fhdr_vlan_tag, continue);
 #else
-				VLAN_INPUT_TAG(ifp, m, l2fhdr->l2_fhdr_vlan_tag);
-				if (m == NULL)
-					continue;
+				m->m_pkthdr.ether_vtag = l2fhdr->l2_fhdr_vlan_tag;
+				m->m_flags |= M_VLANTAG;
 #endif	
 			}
 
@@ -4600,7 +4599,6 @@ bce_tx_encap(struct bce_softc *sc, struct mbuf *m_head, u16 *prod,
 	u16 *chain_prod, u32 *prod_bseq)
 {
 	u32 vlan_tag_flags = 0;
-	struct m_tag *mtag;
 	struct bce_dmamap_arg map_arg;
 	bus_dmamap_t map;
 	int i, error, rc = 0;
@@ -4614,10 +4612,9 @@ bce_tx_encap(struct bce_softc *sc, struct mbuf *m_head, u16 *prod,
 	}
 
 	/* Transfer any VLAN tags to the bd. */
-	mtag = VLAN_OUTPUT_TAG(sc->bce_ifp, m_head);
-	if (mtag != NULL)
+	if (m_head->m_flags & M_VLANTAG)
 		vlan_tag_flags |= (TX_BD_FLAGS_VLAN_TAG |
-			(VLAN_TAG_VALUE(mtag) << 16));
+			(m_head->m_pkthdr.ether_vtag << 16));
 
 	/* Map the mbuf into DMAable memory. */
 	map = sc->tx_mbuf_map[*chain_prod];
diff --git a/sys/dev/bge/if_bge.c b/sys/dev/bge/if_bge.c
index 187f912ce09b..ee924b911400 100644
--- a/sys/dev/bge/if_bge.c
+++ b/sys/dev/bge/if_bge.c
@@ -2716,9 +2716,8 @@ bge_rxeof(struct bge_softc *sc)
 		 * attach that information to the packet.
 		 */
 		if (have_tag) {
-			VLAN_INPUT_TAG(ifp, m, vlan_tag);
-			if (m == NULL)
-				continue;
+			m->m_pkthdr.ether_vtag = vlan_tag;
+			m->m_flags |= M_VLANTAG;
 		}
 
 		BGE_UNLOCK(sc);
@@ -3078,7 +3077,6 @@ bge_encap(struct bge_softc *sc, struct mbuf **m_head, uint32_t *txidx)
 	bus_dmamap_t		map;
 	struct bge_tx_bd	*d;
 	struct mbuf		*m = *m_head;
-	struct m_tag		*mtag;
 	uint32_t		idx = *txidx;
 	uint16_t		csum_flags;
 	int			nsegs, i, error;
@@ -3150,9 +3148,9 @@ bge_encap(struct bge_softc *sc, struct mbuf **m_head, uint32_t *txidx)
 
 	/* ... and put VLAN tag into first segment.  */
 	d = &sc->bge_ldata.bge_tx_ring[*txidx];
-	if ((mtag = VLAN_OUTPUT_TAG(sc->bge_ifp, m)) != NULL) {
+	if (m->m_flags & M_VLANTAG) {
 		d->bge_flags |= BGE_TXBDFLAG_VLAN_TAG;
-		d->bge_vlan_tag = VLAN_TAG_VALUE(mtag);
+		d->bge_vlan_tag = m->m_pkthdr.ether_vtag;
 	} else
 		d->bge_vlan_tag = 0;
 
diff --git a/sys/dev/em/if_em.c b/sys/dev/em/if_em.c
index 7831ba205fcb..0943f5585f61 100644
--- a/sys/dev/em/if_em.c
+++ b/sys/dev/em/if_em.c
@@ -1447,7 +1447,6 @@ em_encap(struct adapter *adapter, struct mbuf **m_headp)
 	struct em_buffer	*tx_buffer, *tx_buffer_last;
 	struct em_tx_desc	*current_tx_desc;
 	struct mbuf		*m_head;
-	struct m_tag		*mtag;
 	uint32_t		txd_upper, txd_lower, txd_used, txd_saved;
 	int			nsegs, i, j;
 	int			error, do_tso, tso_desc = 0;
@@ -1470,16 +1469,13 @@ em_encap(struct adapter *adapter, struct mbuf **m_headp)
 		}
 	}
 
-	/* Find out if we are in vlan mode. */
-	mtag = VLAN_OUTPUT_TAG(ifp, m_head);
-
 	/*
 	 * When operating in promiscuous mode, hardware encapsulation for
 	 * packets is disabled.  This means we have to add the vlan
 	 * encapsulation in the driver, since it will have come down from the
 	 * VLAN layer with a tag instead of a VLAN header.
 	 */
-	if (mtag != NULL && adapter->em_insert_vlan_header) {
+	if ((m_head->m_flags & M_VLANTAG) && adapter->em_insert_vlan_header) {
 		struct ether_vlan_header *evl;
 		struct ether_header eh;
 
@@ -1503,9 +1499,7 @@ em_encap(struct adapter *adapter, struct mbuf **m_headp)
 		bcopy(&eh, evl, sizeof(*evl));
 		evl->evl_proto = evl->evl_encap_proto;
 		evl->evl_encap_proto = htons(ETHERTYPE_VLAN);
-		evl->evl_tag = htons(VLAN_TAG_VALUE(mtag));
-		m_tag_delete(m_head, mtag);
-		mtag = NULL;
+		evl->evl_tag = htons(m_head->m_pkthdr.ether_vtag);
 		*m_headp = m_head;
 	}
 
@@ -1681,10 +1675,10 @@ em_encap(struct adapter *adapter, struct mbuf **m_headp)
 			adapter->num_tx_desc_avail -= txd_used;
 	}
 
-	if (mtag != NULL) {
+	if (m_head->m_flags & M_VLANTAG) {
 		/* Set the vlan id. */
 		current_tx_desc->upper.fields.special =
-		    htole16(VLAN_TAG_VALUE(mtag));
+		    htole16(m_head->m_pkthdr.ether_vtag);
 
 		/* Tell hardware to add tag. */
 		current_tx_desc->lower.data |= htole32(E1000_TXD_CMD_VLE);
@@ -3400,9 +3394,10 @@ em_rxeof(struct adapter *adapter, int count)
 					goto skip;
 #endif
 				if (status & E1000_RXD_STAT_VP)
-					VLAN_INPUT_TAG(ifp, adapter->fmp,
+					adapter->fmp->m_pkthdr.ether_vtag =
 					    (le16toh(current_desc->special) &
-					    E1000_RXD_SPC_VLAN_MASK));
+					    E1000_RXD_SPC_VLAN_MASK);
+					adapter->fmp->m_flags |= M_VLANTAG;
 #ifndef __NO_STRICT_ALIGNMENT
 skip:
 #endif
diff --git a/sys/dev/ixgb/if_ixgb.c b/sys/dev/ixgb/if_ixgb.c
index bed748c36aa9..38864651026d 100644
--- a/sys/dev/ixgb/if_ixgb.c
+++ b/sys/dev/ixgb/if_ixgb.c
@@ -926,8 +926,6 @@ ixgb_encap(struct adapter * adapter, struct mbuf * m_head)
 
 #if __FreeBSD_version < 500000
 	struct ifvlan  *ifv = NULL;
-#else
-	struct m_tag   *mtag;
 #endif
 	bus_dma_segment_t segs[IXGB_MAX_SCATTER];
 	bus_dmamap_t	map;
@@ -981,7 +979,7 @@ ixgb_encap(struct adapter * adapter, struct mbuf * m_head)
 	    m_head->m_pkthdr.rcvif != NULL &&
 	    m_head->m_pkthdr.rcvif->if_type == IFT_L2VLAN)
 		ifv = m_head->m_pkthdr.rcvif->if_softc;
-#else
+#elseif __FreeBSD_version < 700000
 	mtag = VLAN_OUTPUT_TAG(ifp, m_head);
 #endif
 	i = adapter->next_avail_tx_desc;
@@ -1005,10 +1003,13 @@ ixgb_encap(struct adapter * adapter, struct mbuf * m_head)
 	if (ifv != NULL) {
 		/* Set the vlan id */
 		current_tx_desc->vlan = ifv->ifv_tag;
-#else
+#elseif __FreeBSD_version < 700000
 	if (mtag != NULL) {
 		/* Set the vlan id */
 		current_tx_desc->vlan = VLAN_TAG_VALUE(mtag);
+#else
+	if (m_head->m_flags & M_VLANTAG) {
+		current_tx_desc->vlan = m_head->m_pkthdr.ether_vtag;
 #endif
 
 		/* Tell hardware to add tag */
@@ -2151,9 +2152,17 @@ ixgb_process_receive_interrupts(struct adapter * adapter, int count)
 #else
 				ixgb_receive_checksum(adapter, current_desc,
 						      adapter->fmp);
+#if __FreeBSD_version < 700000
 				if (current_desc->status & IXGB_RX_DESC_STATUS_VP)
 					VLAN_INPUT_TAG(ifp, adapter->fmp,
 						       current_desc->special);
+#else
+				if (current_desc->status & IXGB_RX_DESC_STATUS_VP) {
+					adapter->fmp->m_pkthdr.ether_vtag =
+					    current_desc->special;
+					adapter->fmp->m_flags |= M_VLANTAG;
+				}
+#endif
 
 				if (adapter->fmp != NULL) {
 					IXGB_UNLOCK(adapter);
diff --git a/sys/dev/nfe/if_nfe.c b/sys/dev/nfe/if_nfe.c
index 356f50c67b73..9890dddbc918 100644
--- a/sys/dev/nfe/if_nfe.c
+++ b/sys/dev/nfe/if_nfe.c
@@ -1482,9 +1482,8 @@ static void nfe_rxeof(struct nfe_softc *sc)
 
 #if NVLAN > 1
 		if (have_tag) {
-			VLAN_INPUT_TAG_NEW(ifp, m, vlan_tag);
-			if (m == NULL)
-				continue;
+			m->m_pkthdr.ether_vtag = vlan_tag;
+			m->m_flags |= M_VLANTAG;
 		}
 #endif
 
@@ -1604,9 +1603,6 @@ static int nfe_encap(struct nfe_softc *sc, struct mbuf *m0)
 	struct nfe_tx_data *data=NULL;
 	bus_dmamap_t map;
 	u_int16_t flags = NFE_TX_VALID;
-#if NVLAN > 0
-	struct m_tag *vtag;
-#endif
 	bus_dma_segment_t segs[NFE_MAX_SCATTER];
 	int nsegs;
 	int error, i;
@@ -1628,11 +1624,6 @@ static int nfe_encap(struct nfe_softc *sc, struct mbuf *m0)
 	}
 
 
-#if NVLAN > 0
-	/* setup h/w VLAN tagging */
-	vtag = VLAN_OUTPUT_TAG(sc->nfe_ifp, m0);
-#endif
-
 #ifdef NFE_CSUM
 	if (m0->m_pkthdr.csum_flags & CSUM_IP)
 		flags |= NFE_TX_IP_CSUM;
@@ -1655,8 +1646,9 @@ static int nfe_encap(struct nfe_softc *sc, struct mbuf *m0)
 			desc64->length = htole16(segs[i].ds_len - 1);
 			desc64->flags = htole16(flags);
 #if NVLAN > 0
-			desc64->vtag = htole32(NFE_TX_VTAG |
-			    VLAN_TAG_VALUE(vtag));
+			if (m0->m_flags & M_VLANTAG)
+				desc64->vtag = htole32(NFE_TX_VTAG |
+				    m0->m_pkthdr.ether_vtag);
 #endif
 		} else {
 			desc32 = &sc->txq.desc32[sc->txq.cur];
@@ -1669,9 +1661,6 @@ static int nfe_encap(struct nfe_softc *sc, struct mbuf *m0)
 		/* csum flags and vtag belong to the first fragment only */
 		if (nsegs > 1) {
 			flags &= ~(NFE_TX_IP_CSUM | NFE_TX_TCP_CSUM);
-#if NVLAN > 0
-			vtag = 0;
-#endif
 		}
 		
 		sc->txq.queued++;
diff --git a/sys/dev/nge/if_nge.c b/sys/dev/nge/if_nge.c
index 236b113ebfaf..f74264f36962 100644
--- a/sys/dev/nge/if_nge.c
+++ b/sys/dev/nge/if_nge.c
@@ -1227,10 +1227,9 @@ nge_rxeof(sc)
 		 * to vlan_input() instead of ether_input().
 		 */
 		if (extsts & NGE_RXEXTSTS_VLANPKT) {
-			VLAN_INPUT_TAG(ifp, m,
-			    ntohs(extsts & NGE_RXEXTSTS_VTCI));
-			if (m == NULL)
-				continue;
+			m->m_pkthdr.ether_vtag =
+			    ntohs(extsts & NGE_RXEXTSTS_VTCI);
+			m->m_flags |= M_VLANTAG;
 		}
 		NGE_UNLOCK(sc);
 		(*ifp->if_input)(ifp, m);
@@ -1507,7 +1506,6 @@ nge_encap(sc, m_head, txidx)
 	struct nge_desc		*f = NULL;
 	struct mbuf		*m;
 	int			frag, cur, cnt = 0;
-	struct m_tag		*mtag;
 
 	/*
  	 * Start packing the mbufs in this chain into
@@ -1549,10 +1547,9 @@ nge_encap(sc, m_head, txidx)
 			    NGE_TXEXTSTS_UDPCSUM;
 	}
 
-	mtag = VLAN_OUTPUT_TAG(sc->nge_ifp, m_head);
-	if (mtag != NULL) {
+	if (m_head->m_flags & M_VLANTAG) {
 		sc->nge_ldata->nge_tx_list[cur].nge_extsts |=
-		    (NGE_TXEXTSTS_VLANPKT|htons(VLAN_TAG_VALUE(mtag)));
+		    (NGE_TXEXTSTS_VLANPKT|htons(m_head->m_pkthdr.ether_vtag));
 	}
 
 	sc->nge_ldata->nge_tx_list[cur].nge_mbuf = m_head;
diff --git a/sys/dev/re/if_re.c b/sys/dev/re/if_re.c
index f0732b048e1b..85a973b491fb 100644
--- a/sys/dev/re/if_re.c
+++ b/sys/dev/re/if_re.c
@@ -1726,10 +1726,9 @@ re_rxeof(sc)
 		}
 		maxpkt--;
 		if (rxvlan & RL_RDESC_VLANCTL_TAG) {
-			VLAN_INPUT_TAG(ifp, m,
-			    ntohs((rxvlan & RL_RDESC_VLANCTL_DATA)));
-			if (m == NULL)
-				continue;
+			m->m_pkthdr.ether_vtag =
+			    ntohs((rxvlan & RL_RDESC_VLANCTL_DATA));
+			m->m_flags |= M_VLANTAG;
 		}
 		RL_UNLOCK(sc);
 		(*ifp->if_input)(ifp, m);
@@ -2007,7 +2006,6 @@ re_encap(sc, m_head, idx)
 	struct rl_dmaload_arg	arg;
 	bus_dmamap_t		map;
 	int			error;
-	struct m_tag		*mtag;
 
 	RL_LOCK_ASSERT(sc);
 
@@ -2118,11 +2116,10 @@ re_encap(sc, m_head, idx)
 	 * appear in the first descriptor of a multi-descriptor
 	 * transmission attempt.
 	 */
-
-	mtag = VLAN_OUTPUT_TAG(sc->rl_ifp, *m_head);
-	if (mtag != NULL)
+	if ((*m_head)->m_flags & M_VLANTAG)
 		sc->rl_ldata.rl_tx_list[*idx].rl_vlanctl =
-		    htole32(htons(VLAN_TAG_VALUE(mtag)) | RL_TDESC_VLANCTL_TAG);
+		    htole32(htons((*m_head)->m_pkthdr.ether_vtag) |
+		    RL_TDESC_VLANCTL_TAG);
 
 	/* Transfer ownership of packet to the chip. */
 
diff --git a/sys/dev/stge/if_stge.c b/sys/dev/stge/if_stge.c
index 10dddae873c5..59711d00adbc 100644
--- a/sys/dev/stge/if_stge.c
+++ b/sys/dev/stge/if_stge.c
@@ -1207,7 +1207,6 @@ stge_encap(struct stge_softc *sc, struct mbuf **m_head)
 	struct stge_txdesc *txd;
 	struct stge_tfd *tfd;
 	struct mbuf *m;
-	struct m_tag *mtag;
 	bus_dma_segment_t txsegs[STGE_MAXTXSEGS];
 	int error, i, nsegs, si;
 	uint64_t csum_flags, tfc;
@@ -1270,9 +1269,8 @@ stge_encap(struct stge_softc *sc, struct mbuf **m_head)
 	sc->sc_cdata.stge_tx_prod = (si + 1) % STGE_TX_RING_CNT;
 
 	/* Check if we have a VLAN tag to insert. */
-	mtag = VLAN_OUTPUT_TAG(sc->sc_ifp, m);
-	if (mtag != NULL)
-		tfc |= TFD_VLANTagInsert | TFD_VID(VLAN_TAG_VALUE(mtag));
+	if (m->m_flags & M_VLANTAG)
+		tfc |= (TFD_VLANTagInsert | TFD_VID(m->m_pkthdr.ether_vtag));
 	tfd->tfd_control = htole64(tfc);
 
 	/* Update Tx Queue. */
@@ -1859,8 +1857,10 @@ stge_rxeof(struct stge_softc *sc)
 #endif
 			/* Check for VLAN tagged packets. */
 			if ((status & RFD_VLANDetected) != 0 &&
-			    (ifp->if_capenable & IFCAP_VLAN_HWTAGGING) != 0)
-				VLAN_INPUT_TAG(ifp, m, RFD_TCI(status64));
+			    (ifp->if_capenable & IFCAP_VLAN_HWTAGGING) != 0) {
+				m->m_pkthdr.ether_vtag = RFD_TCI(status64);
+				m->m_flags |= M_VLANTAG;
+			}
 
 			STGE_UNLOCK(sc);
 			/* Pass it on. */
diff --git a/sys/dev/ti/if_ti.c b/sys/dev/ti/if_ti.c
index edbab1bd0e54..4440afa79405 100644
--- a/sys/dev/ti/if_ti.c
+++ b/sys/dev/ti/if_ti.c
@@ -2813,9 +2813,8 @@ ti_rxeof(sc)
 		 * tag it before passing the packet upward.
 		 */
 		if (have_tag) {
-			VLAN_INPUT_TAG(ifp, m, vlan_tag);
-			if (m == NULL)
-				continue;
+			m->m_pkthdr.ether_vtag = vlan_tag;
+			m->m_flags |= M_VLANTAG;
 		}
 		TI_UNLOCK(sc);
 		(*ifp->if_input)(ifp, m);
@@ -2957,7 +2956,6 @@ ti_encap(sc, m_head)
 	struct ti_tx_desc	*f;
 	struct ti_tx_desc	txdesc;
 	struct mbuf		*m;
-	struct m_tag		*mtag;
 	bus_dma_segment_t	txsegs[TI_MAXTXSEGS];
 	u_int16_t		csum_flags;
 	int			error, frag, i, nseg;
@@ -3013,7 +3011,6 @@ ti_encap(sc, m_head)
 	bus_dmamap_sync(sc->ti_rdata_dmat, sc->ti_rdata_dmamap,
 	    BUS_DMASYNC_PREWRITE);
 
-	mtag = VLAN_OUTPUT_TAG(sc->ti_ifp, m);
 	frag = sc->ti_tx_saved_prodidx;
 	for (i = 0; i < nseg; i++) {
 		if (sc->ti_hwrev == TI_HWREV_TIGON) {
@@ -3024,9 +3021,9 @@ ti_encap(sc, m_head)
 		ti_hostaddr64(&f->ti_addr, txsegs[i].ds_addr);
 		f->ti_len = txsegs[i].ds_len;
 		f->ti_flags = csum_flags;
-		if (mtag != NULL) {
+		if (m->m_flags & M_VLANTAG) {
 			f->ti_flags |= TI_BDFLAG_VLAN_TAG;
-			f->ti_vlan_tag = VLAN_TAG_VALUE(mtag) & 0xfff;
+			f->ti_vlan_tag = m->m_pkthdr.ether_vtag & 0xfff;
 		} else {
 			f->ti_vlan_tag = 0;
 		}
diff --git a/sys/dev/txp/if_txp.c b/sys/dev/txp/if_txp.c
index 9b8ba385330e..86519fe65831 100644
--- a/sys/dev/txp/if_txp.c
+++ b/sys/dev/txp/if_txp.c
@@ -765,9 +765,8 @@ txp_rx_reclaim(sc, r)
 		}
 
 		if (rxd->rx_stat & RX_STAT_VLAN) {
-			VLAN_INPUT_TAG(ifp, m, htons(rxd->rx_vlan >> 16));
-			if (m == NULL)
-				goto next;
+			m->m_pkthdr.ether_vtag = htons(rxd->rx_vlan >> 16);
+			m->m_flags |= M_VLANTAG;
 		}
 
 		TXP_UNLOCK(sc);
@@ -1272,7 +1271,6 @@ txp_start_locked(ifp)
 	struct mbuf *m, *m0;
 	struct txp_swdesc *sd;
 	u_int32_t firstprod, firstcnt, prod, cnt;
-	struct m_tag *mtag;
 
 	TXP_LOCK_ASSERT(sc);
 	if ((ifp->if_drv_flags & (IFF_DRV_RUNNING | IFF_DRV_OACTIVE)) !=
@@ -1311,10 +1309,9 @@ txp_start_locked(ifp)
 		if (++cnt >= (TX_ENTRIES - 4))
 			goto oactive;
 
-		mtag = VLAN_OUTPUT_TAG(ifp, m);
-		if (mtag != NULL) {
+		if (m->m_flags & M_VLANTAG) {
 			txd->tx_pflags = TX_PFLAGS_VLAN |
-			    (htons(VLAN_TAG_VALUE(mtag)) << TX_PFLAGS_VLANTAG_S);
+			    (htons(m->m_pkthdr.ether_vtag) << TX_PFLAGS_VLANTAG_S);
 		}
 
 		if (m->m_pkthdr.csum_flags & CSUM_IP)
diff --git a/sys/dev/vge/if_vge.c b/sys/dev/vge/if_vge.c
index 9569a57114ed..c624068518b3 100644
--- a/sys/dev/vge/if_vge.c
+++ b/sys/dev/vge/if_vge.c
@@ -1490,10 +1490,9 @@ vge_rxeof(sc)
 		}
 
 		if (rxstat & VGE_RDSTS_VTAG) {
-			VLAN_INPUT_TAG(ifp, m,
-			    ntohs((rxctl & VGE_RDCTL_VLANID)));
-			if (m == NULL)
-				continue;
+			m->m_pkthdr.ether_vtag =
+			    ntohs((rxctl & VGE_RDCTL_VLANID));
+			m->m_flags |= M_VLANTAG;
 		}
 
 		VGE_UNLOCK(sc);
@@ -1757,7 +1756,6 @@ vge_encap(sc, m_head, idx)
 	struct vge_dmaload_arg	arg;
 	bus_dmamap_t		map;
 	int			error;
-	struct m_tag		*mtag;
 
 	if (sc->vge_ldata.vge_tx_free <= 2)
 		return (EFBIG);
@@ -1816,10 +1814,9 @@ vge_encap(sc, m_head, idx)
 	 * Set up hardware VLAN tagging.
 	 */
 
-	mtag = VLAN_OUTPUT_TAG(sc->vge_ifp, m_head);
-	if (mtag != NULL)
+	if (m_head->m_flags & M_VLANTAG)
 		sc->vge_ldata.vge_tx_list[idx].vge_ctl |=
-		    htole32(htons(VLAN_TAG_VALUE(mtag)) | VGE_TDCTL_VTAG);
+		    htole32(htons(m_head->m_pkthdr.ether_vtag) | VGE_TDCTL_VTAG);
 
 	sc->vge_ldata.vge_tx_list[idx].vge_sts |= htole32(VGE_TDSTS_OWN);
 
diff --git a/sys/net/if_vlan.c b/sys/net/if_vlan.c
index 0b82e4d5f05f..0fef2173e4f6 100644
--- a/sys/net/if_vlan.c
+++ b/sys/net/if_vlan.c
@@ -850,15 +850,7 @@ vlan_start(struct ifnet *ifp)
 		 * packet tag that holds it.
 		 */
 		if (p->if_capenable & IFCAP_VLAN_HWTAGGING) {
-			struct m_tag *mtag = (struct m_tag *)
-			    uma_zalloc(zone_mtag_vlan, M_NOWAIT);
-			if (mtag == NULL) {
-				ifp->if_oerrors++;
-				m_freem(m);
-				continue;
-			}
-			VLAN_TAG_VALUE(mtag) = ifv->ifv_tag;
-			m_tag_prepend(m, mtag);
+			m->m_pkthdr.ether_vtag = ifv->ifv_tag;
 			m->m_flags |= M_VLANTAG;
 		} else {
 			struct ether_vlan_header *evl;
@@ -915,7 +907,7 @@ vlan_input(struct ifnet *ifp, struct mbuf *m)
 {
 	struct ifvlantrunk *trunk = ifp->if_vlantrunk;
 	struct ifvlan *ifv;
-	struct m_tag *mtag;
+	int inenc = 0;
 	uint16_t tag;
 
 	KASSERT(trunk != NULL, ("%s: no trunk", __func__));
@@ -925,11 +917,7 @@ vlan_input(struct ifnet *ifp, struct mbuf *m)
 		 * Packet is tagged, but m contains a normal
 		 * Ethernet frame; the tag is stored out-of-band.
 		 */
-		mtag = m_tag_locate(m, MTAG_VLAN, MTAG_VLAN_TAG, NULL);
-		KASSERT(mtag != NULL,
-			("%s: M_VLANTAG without m_tag", __func__));
-		tag = EVL_VLANOFTAG(VLAN_TAG_VALUE(mtag));
-		m_tag_delete(m, mtag);
+		tag = EVL_VLANOFTAG(m->m_pkthdr.ether_vtag);
 		m->m_flags &= ~M_VLANTAG;
 	} else {
 		struct ether_vlan_header *evl;
@@ -937,7 +925,7 @@ vlan_input(struct ifnet *ifp, struct mbuf *m)
 		/*
 		 * Packet is tagged in-band as specified by 802.1q.
 		 */
-		mtag = NULL;
+		inenc = 1;
 		switch (ifp->if_type) {
 		case IFT_ETHER:
 			if (m->m_len < sizeof(*evl) &&
@@ -980,7 +968,7 @@ vlan_input(struct ifnet *ifp, struct mbuf *m)
 	}
 	TRUNK_RUNLOCK(trunk);
 
-	if (mtag == NULL) {
+	if (inenc) {
 		/*
 		 * Packet had an in-line encapsulation header;
 		 * remove it.  The original header has already
diff --git a/sys/net/if_vlan_var.h b/sys/net/if_vlan_var.h
index d4a2448efec7..79bc461c2736 100644
--- a/sys/net/if_vlan_var.h
+++ b/sys/net/if_vlan_var.h
@@ -70,54 +70,31 @@ struct	vlanreq {
  */
 
 /*
- * Drivers that support hardware VLAN tagging pass a packet's tag
- * up through the stack by appending a packet tag with this value.
- * Output is handled likewise, the driver must locate the packet
- * tag to extract the VLAN tag.  The following macros are used to
- * do this work.  On input, do:
+ * VLAN tags are stored in host byte order.  Byte swapping may be
+ * necessary.
  *
- *	VLAN_INPUT_TAG(ifp, m, tag,);
+ * Drivers that support hardware VLAN tag stripping fill in the
+ * received VLAN tag (containing both vlan and priority information)
+ * into the ether_vtag mbuf packet header field:
+ * 
+ *	m->m_pkthdr.ether_vtag = vlan_id;	// ntohs()?
+ *	m->m_flags |= M_VLANTAG;
  *
- * to mark the packet m with the specified VLAN tag.  The last
- * parameter provides code to execute in case of an error.  On
- * output the driver should check mbuf to see if a VLAN tag is
- * present and only then check for a tag; this is done with:
+ * to mark the packet m with the specified VLAN tag.
  *
- *	struct m_tag *mtag;
- *	mtag = VLAN_OUTPUT_TAG(ifp, m);
- *	if (mtag != NULL) {
- *		... = VLAN_TAG_VALUE(mtag);
+ * On output the driver should check the mbuf for the M_VLANTAG
+ * flag to see if a VLAN tag is present and valid:
+ *
+ *	if (m->m_flags & M_VLANTAG) {
+ *		... = m->m_pkthdr.ether_vtag;	// htons()?
  *		... pass tag to hardware ...
  *	}
  *
  * Note that a driver must indicate it supports hardware VLAN
- * tagging by marking IFCAP_VLAN_HWTAGGING in if_capabilities.
+ * stripping/insertion by marking IFCAP_VLAN_HWTAGGING in
+ * if_capabilities.
  */
 
-/*
- * This macro must expand to a lvalue so that it can be used
- * to set a tag with a simple assignment.
- */
-#define	VLAN_TAG_VALUE(_mt)	(*(u_int *)((_mt) + 1))
-
-#define	VLAN_INPUT_TAG(_ifp, _m, _t) do {			\
-	struct m_tag *mtag = (struct m_tag *)			\
-	    uma_zalloc(zone_mtag_vlan, M_NOWAIT);		\
-	if (mtag != NULL) {					\
-		VLAN_TAG_VALUE(mtag) = (_t);			\
-		m_tag_prepend((_m), mtag);			\
-		(_m)->m_flags |= M_VLANTAG;			\
-	} else {						\
-		(_ifp)->if_ierrors++;				\
-		m_freem(_m);					\
-		_m = NULL;					\
-	}							\
-} while (0)
-
-#define	VLAN_OUTPUT_TAG(_ifp, _m)				\
-	((_m)->m_flags & M_VLANTAG ?				\
-		m_tag_locate((_m), MTAG_VLAN, MTAG_VLAN_TAG, NULL) : NULL)
-
 #define	VLAN_CAPABILITIES(_ifp) do {				\
 	if ((_ifp)->if_vlantrunk != NULL) 			\
 		(*vlan_trunk_cap_p)(_ifp);			\
diff --git a/sys/net80211/ieee80211_input.c b/sys/net80211/ieee80211_input.c
index 12cdf3dc70ca..511e6e11ef49 100644
--- a/sys/net80211/ieee80211_input.c
+++ b/sys/net80211/ieee80211_input.c
@@ -722,19 +722,11 @@ ieee80211_deliver_data(struct ieee80211com *ic,
 		m->m_pkthdr.rcvif = ifp;
 		if (ni->ni_vlan != 0) {
 			/* attach vlan tag */
-			VLAN_INPUT_TAG(ifp, m, ni->ni_vlan);
-			if (m == NULL)
-				goto out;	/* XXX goto err? */
+			m->m_pkthdr.ether_vtag = ni->ni_vlan;
+			m->m_flags |= M_VLANTAG;
 		}
 		(*ifp->if_input)(ifp, m);
 	}
-	return;
-  out:
-	if (m != NULL) {
-		if (bpf_peers_present(ic->ic_rawbpf))
-			bpf_mtap(ic->ic_rawbpf, m);
-		m_freem(m);
-	}
 }
 
 static struct mbuf *
diff --git a/sys/net80211/ieee80211_output.c b/sys/net80211/ieee80211_output.c
index 73e11fbe86d2..76101bead1e2 100644
--- a/sys/net80211/ieee80211_output.c
+++ b/sys/net80211/ieee80211_output.c
@@ -400,12 +400,11 @@ ieee80211_classify(struct ieee80211com *ic, struct mbuf *m, struct ieee80211_nod
 	 */
 	v_wme_ac = 0;
 	if (ni->ni_vlan != 0) {
-		 struct m_tag *mtag = VLAN_OUTPUT_TAG(ic->ic_ifp, m);
-		 if (mtag == NULL) {
+		 if ((m->m_flags & M_VLANTAG) == 0) {
 			IEEE80211_NODE_STAT(ni, tx_novlantag);
 			return 1;
 		}
-		if (EVL_VLANOFTAG(VLAN_TAG_VALUE(mtag)) !=
+		if (EVL_VLANOFTAG(m->m_pkthdr.ether_vtag) !=
 		    EVL_VLANOFTAG(ni->ni_vlan)) {
 			IEEE80211_NODE_STAT(ni, tx_vlanmismatch);
 			return 1;
diff --git a/sys/netgraph/ng_vlan.c b/sys/netgraph/ng_vlan.c
index 437f2323e9bb..81486394146b 100644
--- a/sys/netgraph/ng_vlan.c
+++ b/sys/netgraph/ng_vlan.c
@@ -345,7 +345,6 @@ ng_vlan_rcvdata(hook_p hook, item_p item)
 	int error;
 	u_int16_t vlan;
 	struct mbuf *m;
-	struct m_tag *mtag;
 	struct filter *f;
 
 	/* Make sure we have an entire header. */
@@ -361,14 +360,14 @@ ng_vlan_rcvdata(hook_p hook, item_p item)
 		 * If from downstream, select between a match hook
 		 * or the nomatch hook.
 		 */
-		mtag = m_tag_locate(m, MTAG_VLAN, MTAG_VLAN_TAG, NULL);
-		if (mtag != NULL || eh->ether_type == htons(ETHERTYPE_VLAN)) {
-			if (mtag != NULL) {
+		if (m->m_flags & M_VLANTAG ||
+		    eh->ether_type == htons(ETHERTYPE_VLAN)) {
+			if (m->m_flags & M_VLANTAG) {
 				/*
 				 * Packet is tagged, m contains a normal
 				 * Ethernet frame; tag is stored out-of-band.
 				 */
-				vlan = EVL_VLANOFTAG(VLAN_TAG_VALUE(mtag));
+				vlan = EVL_VLANOFTAG(m->m_pkthdr.ether_vtag);
 				(void)&evl;	/* XXX silence GCC */
 			} else {
 				if (m->m_len < sizeof(*evl) &&
@@ -380,9 +379,10 @@ ng_vlan_rcvdata(hook_p hook, item_p item)
 				vlan = EVL_VLANOFTAG(ntohs(evl->evl_tag));
 			}
 			if ((f = ng_vlan_findentry(priv, vlan)) != NULL) {
-				if (mtag != NULL) 
-					m_tag_delete(m, mtag);
-				else {
+				if (m->m_flags & M_VLANTAG) {
+					m->m_pkthdr.ether_vtag = 0;
+					m->m_flags &= ~M_VLANTAG;
+				} else {
 					evl->evl_encap_proto = evl->evl_proto;
 					bcopy(mtod(m, caddr_t),
 					    mtod(m, caddr_t) +
diff --git a/sys/sys/mbuf.h b/sys/sys/mbuf.h
index c4951fa6cbb5..28480fc2d2d0 100644
--- a/sys/sys/mbuf.h
+++ b/sys/sys/mbuf.h
@@ -111,7 +111,7 @@ struct pkthdr {
 	int	csum_flags;		/* flags regarding checksum */
 	int	csum_data;		/* data field used by csum routines */
 	u_int16_t tso_segsz;		/* TSO segment size */
-	u_int16_t ether_vlan;		/* Ethernet 802.1p+q vlan tag */
+	u_int16_t ether_vtag;		/* Ethernet 802.1p+q vlan tag */
 	SLIST_HEAD(packet_tags, m_tag) tags; /* list of packet tags */
 };
 
@@ -329,7 +329,6 @@ extern uma_zone_t	zone_jumbop;
 extern uma_zone_t	zone_jumbo9;
 extern uma_zone_t	zone_jumbo16;
 extern uma_zone_t	zone_ext_refcnt;
-extern uma_zone_t	zone_mtag_vlan;
 
 static __inline struct mbuf	*m_get(int how, short type);
 static __inline struct mbuf	*m_gethdr(int how, short type);
@@ -755,8 +754,6 @@ struct	mbuf	*m_unshare(struct mbuf *, int how);
 #define	PACKET_TAG_CARP                         28 /* CARP info */
 
 /* Specific cookies and tags. */
-#define	MTAG_VLAN				1035328035
-#define	MTAG_VLAN_TAG				0 /* tag of VLAN interface */
 
 /* Packet tag routines. */
 struct	m_tag	*m_tag_alloc(u_int32_t, int, int, int);