AWS has announced that Cost Allocation Tags can used to maintain the cost in Amazon Simple Queue Service

The Cost Allocation tags can now be utilized to manage the cost in Amazon Simple Queue Service. These tags can be used to categorize the queues so that you can simply identify the purpose and can also track the cost. By using the tags you can identify all the Amazon SQS queues for the particular application, project or department. When the queues will be tagged the Amazon Web Service Tag Editor console can be utilized to filter and search queues with distinguished tags.  In the Amazon Web Service Account bill, you can include the cost and usage details by simply signing up.