diff --git a/app/services/variant_tag_rules_filterer.rb b/app/services/variant_tag_rules_filterer.rb
new file mode 100644
index 0000000000..d9cf2582c0
--- /dev/null
+++ b/app/services/variant_tag_rules_filterer.rb
@@ -0,0 +1,109 @@
+# frozen_string_literal: true
+
+# Takes a Spree::Variant AR object and filters results based on applicable tag rules.
+# Tag rules exists in the context of enterprise, customer, and variants.
+# Returns a Spree::Variant AR object.
+
+# The filtering is somewhat not intuitive when they are conflicting rules in play:
+#  * When a variant is hidden by a default rule, It will apply the "show rule" if any
+#  * When there is no default rule, it will apply the "show rule" over any "hide rule"
+#
+class VariantTagRulesFilterer
+  def initialize(distributor:, customer:, variants_relation: )
+    @distributor = distributor
+    @customer = customer
+    @variants_relation = variants_relation
+  end
+
+  def call
+    return variants_relation unless distributor_rules.any?
+
+    filter(variants_relation)
+  end
+
+  private
+
+  attr_accessor :distributor, :customer, :variants_relation
+
+  def distributor_rules
+    @distributor_rules ||= TagRule::FilterVariants.for(distributor).all
+  end
+
+  def filter(variants_relation)
+    return variants_relation unless variants_to_hide.any?
+
+    variants_relation.where(query_with_tag_rules)
+  end
+
+  def query_with_tag_rules
+    "#{variant_not_hidden_by_rule} OR #{variant_shown_by_rule}"
+  end
+
+  def variant_not_hidden_by_rule
+    return "FALSE" unless variants_to_hide.any?
+
+    "spree_variants.id NOT IN (#{variants_to_hide.join(',')})"
+  end
+
+  def variant_shown_by_rule
+    return "FALSE" unless variants_to_show.any?
+
+    "spree_variants.id IN (#{variants_to_show.join(',')})"
+  end
+
+  def variants_to_hide
+    @variants_to_hide ||= Spree::Variant.where(supplier: distributor)
+      .tagged_with(default_rule_tags + hide_rule_tags, any: true)
+      .pluck(:id)
+  end
+
+  def variants_to_show
+    @variants_to_show ||= Spree::Variant.where(supplier: distributor)
+      .tagged_with(show_rule_tags, any: true)
+      .pluck(:id)
+  end
+
+  def default_rule_tags
+    default_rules.map(&:preferred_variant_tags)
+  end
+
+  def hide_rule_tags
+    hide_rules.map(&:preferred_variant_tags)
+  end
+
+  def show_rule_tags
+    show_rules.map(&:preferred_variant_tags)
+  end
+
+  def default_rules
+    # These rules hide a variant with tag X and apply to all customers
+    distributor_rules.select(&:is_default?)
+  end
+
+  def non_default_rules
+    # These rules show or hide a variant with tag X for customer with tag Y
+    distributor_rules.reject(&:is_default?)
+  end
+
+  def customer_applicable_rules
+    # Rules which apply specifically to the current customer
+    @customer_applicable_rules ||= non_default_rules.select{ |rule| customer_tagged?(rule) }
+  end
+
+  def hide_rules
+    @hide_rules ||= customer_applicable_rules
+      .select{ |rule| rule.preferred_matched_variants_visibility == 'hidden' }
+  end
+
+  def show_rules
+    customer_applicable_rules - hide_rules
+  end
+
+  def customer_tagged?(rule)
+    customer_tag_list.include? rule.preferred_customer_tags
+  end
+
+  def customer_tag_list
+    customer&.tag_list || []
+  end
+end
diff --git a/spec/services/variant_tag_rules_filterer_spec.rb b/spec/services/variant_tag_rules_filterer_spec.rb
new file mode 100644
index 0000000000..ee74416509
--- /dev/null
+++ b/spec/services/variant_tag_rules_filterer_spec.rb
@@ -0,0 +1,119 @@
+# frozen_string_literal: true
+
+require "spec_helper"
+
+RSpec.describe VariantTagRulesFilterer do
+  subject(:filterer) { described_class.new(distributor:, customer:, variants_relation:) }
+
+  let(:distributor) { create(:distributor_enterprise) }
+  let(:product) { create(:product) }
+  let!(:variant_hidden_by_default) { create(:variant, product:, supplier: distributor) }
+  let!(:variant_hidden_by_rule) { create(:variant, product:, supplier: distributor) }
+  let!(:variant_shown_by_rule) { create(:variant, product:, supplier: distributor) }
+  let!(:variant_hidden_for_another_customer) { create(:variant, product:, supplier: distributor) }
+  let(:customer) { create(:customer, enterprise: distributor) }
+  let(:variants_relation) { Spree::Variant.where(supplier: distributor) }
+
+  describe "#call" do
+    let!(:hide_rule) {
+      create(:filter_variants_tag_rule,
+             enterprise: distributor,
+             preferred_variant_tags: "hide_these_variants",
+             preferred_customer_tags: "hide_from_these_customers",
+             preferred_matched_variants_visibility: "hidden" )
+    }
+    let!(:show_rule) {
+      create(:filter_variants_tag_rule,
+             enterprise: distributor,
+             preferred_variant_tags: "show_these_variants",
+             preferred_customer_tags: "show_for_these_customers",
+             preferred_matched_variants_visibility: "visible" )
+    }
+    let!(:non_applicable_rule) {
+      create(:filter_variants_tag_rule,
+             enterprise: distributor,
+             preferred_variant_tags: "hide_these_other_variants",
+             preferred_customer_tags: "hide_from_other_customers",
+             preferred_matched_variants_visibility: "hidden" )
+    }
+
+    context "when the distributor has no rules" do
+      it "returns the relation unchanged" do
+        expect(filterer.call).to eq variants_relation
+      end
+    end
+
+    context "with hide rule" do
+      it "hides the variant matching the rule" do
+        customer.update_attribute(:tag_list, hide_rule.preferred_customer_tags)
+        variant_hidden_by_rule.update_attribute(:tag_list, hide_rule.preferred_variant_tags)
+
+        expect(filterer.call).not_to include(variant_hidden_by_rule)
+      end
+
+      context "with mutiple conflicting rules" do
+        it "applies the show rule" do
+          # Customer has show rule tag and hide rule tag
+          customer.update_attribute(
+            :tag_list, [hide_rule.preferred_customer_tags, show_rule.preferred_customer_tags]
+          )
+          # Variant has show rule tag and hide rule tag
+          variant_hidden_by_rule.update_attribute(
+            :tag_list, [hide_rule.preferred_variant_tags, show_rule.preferred_variant_tags,]
+          )
+          expect(filterer.call).to include(variant_hidden_by_rule)
+        end
+      end
+    end
+
+    context "with variant hidden by default" do
+      let(:default_hide_rule) {
+        create(:filter_variants_tag_rule,
+               enterprise: distributor,
+               is_default: true,
+               preferred_variant_tags: "hide_these_variants_from_everyone",
+               preferred_matched_variants_visibility: "hidden")
+      }
+
+      before do
+        variant_hidden_by_default.update_attribute(
+          :tag_list, default_hide_rule.preferred_variant_tags
+        )
+      end
+
+      it "excludes variant hidden by default" do
+        expect(filterer.call).not_to include(variant_hidden_by_default)
+      end
+
+      context "with variant rule overriding default rule" do
+        it "includes variant hidden by default" do
+          customer.update_attribute(:tag_list, show_rule.preferred_customer_tags)
+          # Variant has default rule tag and show rule tag
+          variant_hidden_by_default.update_attribute(
+            :tag_list, [default_hide_rule.preferred_variant_tags, show_rule.preferred_variant_tags]
+          )
+
+          expect(filterer.call).to include(variant_hidden_by_default)
+        end
+
+        context "with mutiple conflicting rules applying to same variant" do
+          it "applies the show rule" do
+            # customer has show rule and hide rule tag
+            customer.update_attribute(
+              :tag_list, [show_rule.preferred_customer_tags, hide_rule.preferred_customer_tags]
+            )
+
+            # Variant has default rule tag and show rule tag and hide rule tag
+            variant_hidden_by_default.update_attribute(
+              :tag_list,
+              [default_hide_rule.preferred_variant_tags, show_rule.preferred_variant_tags,
+               hide_rule.preferred_variant_tags]
+            )
+
+            expect(filterer.call).to include(variant_hidden_by_default)
+          end
+        end
+      end
+    end
+  end
+end