diff --git a/config/initializers/acts_as_taggable_on_patch.rb b/config/initializers/acts_as_taggable_on_patch.rb
new file mode 100644
index 00000000000..baa77fde392
--- /dev/null
+++ b/config/initializers/acts_as_taggable_on_patch.rb
@@ -0,0 +1,130 @@
+# This is a patch to address the issue in https://github.com/mbleigh/acts-as-taggable-on/issues/427 caused by
+# https://github.com/rails/rails/commit/31a43ebc107fbd50e7e62567e5208a05909ec76c
+# gem 'acts-as-taggable-on' has the fix included https://github.com/mbleigh/acts-as-taggable-on/commit/89bbed3864a9252276fb8dd7d535fce280454b90
+# but not in the currently used version of gem ('2.4.1')
+# With replacement of 'acts-as-taggable-on' gem this file will become obsolete
+
+module ActsAsTaggableOn::Taggable
+  module Core
+    module ClassMethods
+      def tagged_with(tags, options = {})
+        tag_list = ActsAsTaggableOn::TagList.from(tags)
+        empty_result = where("1 = 0")
+
+        return empty_result if tag_list.empty?
+
+        joins = []
+        conditions = []
+        having = []
+        select_clause = []
+
+        context = options.delete(:on)
+        owned_by = options.delete(:owned_by)
+        alias_base_name = undecorated_table_name.gsub('.','_')
+        quote = ActsAsTaggableOn::Tag.using_postgresql? ? '"' : ''
+
+        if options.delete(:exclude)
+          if options.delete(:wild)
+            tags_conditions = tag_list.map { |t| sanitize_sql(["#{ActsAsTaggableOn::Tag.table_name}.name #{like_operator} ? ESCAPE '!'", "%#{escape_like(t)}%"]) }.join(" OR ")
+          else
+            tags_conditions = tag_list.map { |t| sanitize_sql(["#{ActsAsTaggableOn::Tag.table_name}.name #{like_operator} ?", t]) }.join(" OR ")
+          end
+
+          conditions << "#{table_name}.#{primary_key} NOT IN (SELECT #{ActsAsTaggableOn::Tagging.table_name}.taggable_id FROM #{ActsAsTaggableOn::Tagging.table_name} JOIN #{ActsAsTaggableOn::Tag.table_name} ON #{ActsAsTaggableOn::Tagging.table_name}.tag_id = #{ActsAsTaggableOn::Tag.table_name}.#{ActsAsTaggableOn::Tag.primary_key} AND (#{tags_conditions}) WHERE #{ActsAsTaggableOn::Tagging.table_name}.taggable_type = #{quote_value(base_class.name, nil)})"
+
+          if owned_by
+            joins <<  "JOIN #{ActsAsTaggableOn::Tagging.table_name}" +
+                      "  ON #{ActsAsTaggableOn::Tagging.table_name}.taggable_id = #{quote}#{table_name}#{quote}.#{primary_key}" +
+                      " AND #{ActsAsTaggableOn::Tagging.table_name}.taggable_type = #{quote_value(base_class.name, nil)}" +
+                      " AND #{ActsAsTaggableOn::Tagging.table_name}.tagger_id = #{owned_by.id}" +
+                      " AND #{ActsAsTaggableOn::Tagging.table_name}.tagger_type = #{quote_value(owned_by.class.base_class.to_s, nil)}"
+          end
+
+        elsif options.delete(:any)
+          # get tags, drop out if nothing returned (we need at least one)
+          tags = if options.delete(:wild)
+            ActsAsTaggableOn::Tag.named_like_any(tag_list)
+          else
+            ActsAsTaggableOn::Tag.named_any(tag_list)
+          end
+
+          return empty_result unless tags.length > 0
+
+          # setup taggings alias so we can chain, ex: items_locations_taggings_awesome_cool_123
+          # avoid ambiguous column name
+          taggings_context = context ? "_#{context}" : ''
+
+          taggings_alias   = adjust_taggings_alias(
+            "#{alias_base_name[0..4]}#{taggings_context[0..6]}_taggings_#{sha_prefix(tags.map(&:name).join('_'))}"
+          )
+
+          tagging_join  = "JOIN #{ActsAsTaggableOn::Tagging.table_name} #{taggings_alias}" +
+                          "  ON #{taggings_alias}.taggable_id = #{quote}#{table_name}#{quote}.#{primary_key}" +
+                          " AND #{taggings_alias}.taggable_type = #{quote_value(base_class.name, nil)}"
+          tagging_join << " AND " + sanitize_sql(["#{taggings_alias}.context = ?", context.to_s]) if context
+
+          # don't need to sanitize sql, map all ids and join with OR logic
+          conditions << tags.map { |t| "#{taggings_alias}.tag_id = #{t.id}" }.join(" OR ")
+          select_clause = "DISTINCT #{table_name}.*" unless context and tag_types.one?
+
+          if owned_by
+              tagging_join << " AND " +
+                  sanitize_sql([
+                      "#{taggings_alias}.tagger_id = ? AND #{taggings_alias}.tagger_type = ?",
+                      owned_by.id,
+                      owned_by.class.base_class.to_s
+                  ])
+          end
+
+          joins << tagging_join
+        else
+          tags = ActsAsTaggableOn::Tag.named_any(tag_list)
+
+          return empty_result unless tags.length == tag_list.length
+
+          tags.each do |tag|
+            taggings_alias = adjust_taggings_alias("#{alias_base_name[0..11]}_taggings_#{sha_prefix(tag.name)}")
+            tagging_join  = "JOIN #{ActsAsTaggableOn::Tagging.table_name} #{taggings_alias}" +
+                            "  ON #{taggings_alias}.taggable_id = #{quote}#{table_name}#{quote}.#{primary_key}" +
+                            " AND #{taggings_alias}.taggable_type = #{quote_value(base_class.name, nil)}" +
+                            " AND #{taggings_alias}.tag_id = #{tag.id}"
+
+            tagging_join << " AND " + sanitize_sql(["#{taggings_alias}.context = ?", context.to_s]) if context
+
+            if owned_by
+                tagging_join << " AND " +
+                  sanitize_sql([
+                    "#{taggings_alias}.tagger_id = ? AND #{taggings_alias}.tagger_type = ?",
+                    owned_by.id,
+                    owned_by.class.base_class.to_s
+                  ])
+            end
+
+            joins << tagging_join
+          end
+        end
+
+        taggings_alias, tags_alias = adjust_taggings_alias("#{alias_base_name}_taggings_group"), "#{alias_base_name}_tags_group"
+
+        if options.delete(:match_all)
+          joins << "LEFT OUTER JOIN #{ActsAsTaggableOn::Tagging.table_name} #{taggings_alias}" +
+                   "  ON #{taggings_alias}.taggable_id = #{quote}#{table_name}#{quote}.#{primary_key}" +
+                   " AND #{taggings_alias}.taggable_type = #{quote_value(base_class.name, nil)}"
+
+
+          group_columns = ActsAsTaggableOn::Tag.using_postgresql? ? grouped_column_names_for(self) : "#{table_name}.#{primary_key}"
+          group = group_columns
+          having = "COUNT(#{taggings_alias}.taggable_id) = #{tags.size}"
+        end
+
+        select(select_clause) \
+          .joins(joins.join(" ")) \
+          .where(conditions.join(" AND ")) \
+          .group(group) \
+          .having(having) \
+          .order(options[:order]) \
+          .readonly(false)
+      end
+    end
+  end
+end