gistfile1.txt

{
            "Sid": "sqsdelete",
            "Effect": "Allow",
            "Action": [
                "sqs:Delete*"
            ],
            "Resource": [
                "*"
            ],
            "Condition": {
                "StringEquals": {
                    "aws:ResourceTag/ITOwner": "SMDIT"
                }
            }
        }