gistfile1.diff

diff --git a/lib/acts_as_taggable_on/acts_as_taggable_on/core.rb b/lib/acts_as_taggable_on/acts_as_taggable_on/core.rb
index 5e9bdaa..fc51c2d 100644
--- a/lib/acts_as_taggable_on/acts_as_taggable_on/core.rb
+++ b/lib/acts_as_taggable_on/acts_as_taggable_on/core.rb
@@ -197,20 +197,21 @@ module ActsAsTaggableOn::Taggable
         else
           scope = scope.group("#{ActsAsTaggableOn::Tag.table_name}.#{ActsAsTaggableOn::Tag.primary_key}")
         end
 
         scope.all
       end
 
       ##
       # Returns all tags that are not owned of a given context
       def tags_on(context)
+        return [] if new_record?
         base_tags.where(["#{ActsAsTaggableOn::Tagging.table_name}.context = ? AND #{ActsAsTaggableOn::Tagging.table_name}.tagger_id IS NULL", context.to_s]).all
       end
 
       def set_tag_list_on(context, new_list)
         add_custom_context(context)
 
         variable_name = "@#{context.to_s.singularize}_list"
         instance_variable_set(variable_name, ActsAsTaggableOn::TagList.from(new_list))
       end