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We're going through a migration and need to find out if Metatagging is being used. Is there a list that shows list items (like a master list) that is using and/or not using metatagging?

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If you are migrating from SharePoint on-premises to Online, you can use PowerShell to generate a CSV report of managed metadata columns usage.

Please see the sample script below:

Add-PSSnapin Microsoft.SharePoint.PowerShell -ErrorAction SilentlyContinue

$SiteCollURL=" <SiteCollectionURL>"
$ReportOutput="C:\Temp\MMS-Columns.csv"

$WebsColl = (Get-SPSite $SiteCollURL).AllWebs

#Array to hold Results
$ResultColl = @()

#Loop through each site, List and Fields
Foreach($web in $WebsColl) {
    Write-host "Scanning Web:"$Web.URL
    Foreach($list in $web.Lists) {
        Foreach($Field in $list.Fields) {           
            if($field.GetType().Name -eq "TaxonomyField") {
                $Result = New-Object PSObject
                $Result | Add-Member -type NoteProperty -name "List Name" -value $List.Title
                $Result | Add-Member -type NoteProperty -name "URL" -value "$($List.ParentWeb.Url)/$($List.RootFolder.Url)"
                $Result | Add-Member -type NoteProperty -name "Field Name" -value $Field.Title

                $ResultColl += $Result
            }
        }
    }
}

#Export Results to a CSV File
$ResultColl | Export-csv $ReportOutput -notypeinformation
Write-Host "Managed Metadata columns usage Report has been Generated!" -f Green

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You can also get a detailed report on the used metadata terms, see the reference below:

Managed Metadata Columns Usage Report in SharePoint using PowerShell.

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