In our example, we don't want to lose any user payments, and we want to record every transaction in the message queue. With the following command, we will create the PaymentsQueue queue:

aws sqs create-queue --queue-name PaymentsQueue --profile sqs-user

This command uses the bootstrapped keys for the sqs-user profile, and this queue URL will be created under the creator account; if this queue is shared, the owner is the one responsible for paying the service. Having a tagging strategy can help with budget showbacks.