diff --git a/pkg/storer/internal/upload/uploadstore.go b/pkg/storer/internal/upload/uploadstore.go
index b7cd21afd50..399dcd15f66 100644
--- a/pkg/storer/internal/upload/uploadstore.go
+++ b/pkg/storer/internal/upload/uploadstore.go
@@ -564,10 +564,14 @@ func Report(ctx context.Context, st transaction.Store, chunk swarm.Chunk, state
 
 	indexStore := st.IndexStore()
 
+	// Once the chunk is stored/synced/failed to sync, it is deleted from the upload store as
+	// we no longer need to keep track of this chunk. We also need to cleanup
+	// the pushItem.
 	deleteFunc := func() error {
-		// Once the chunk is stored/synced/failed to sync, it is deleted from the upload store as
-		// we no longer need to keep track of this chunk. We also need to cleanup
-		// the pushItem.
+		if state == storage.ChunkSent {
+			return nil
+		}
+
 		pi := &pushItem{
 			Timestamp: ui.Uploaded,
 			Address:   chunk.Address(),
@@ -593,49 +597,41 @@ func Report(ctx context.Context, st transaction.Store, chunk swarm.Chunk, state
 		return fmt.Errorf("failed to read uploadItem %x: %w", ui.BatchID, err)
 	}
 
-	if ui.TagID > 0 {
-		ti := &TagItem{TagID: ui.TagID}
-		err = indexStore.Get(ti)
-		if err != nil {
-			if errors.Is(err, storage.ErrNotFound) { // tag was deleted by user
-				if state == storage.ChunkSent {
-					ui.TagID = 0
-					err = indexStore.Put(ui)
-					if err != nil {
-						return fmt.Errorf("failed updating empty tag for chunk: %w", err)
-					}
-
-					return nil
-				}
-
-				// state != sent
-				return deleteFunc()
-
-			} else {
-				return fmt.Errorf("failed getting tag: %w", err)
-			}
-		}
-		switch state {
-		case storage.ChunkSent:
-			ti.Sent++
-		case storage.ChunkStored:
-			ti.Stored++
-			// also mark it as synced
-			fallthrough
-		case storage.ChunkSynced:
-			ti.Synced++
-		case storage.ChunkCouldNotSync:
-			break
+	// tag is missing
+	if ui.TagID == 0 {
+		return deleteFunc()
+	}
+
+	ti := &TagItem{TagID: ui.TagID}
+	err = indexStore.Get(ti)
+	if err != nil {
+		if !errors.Is(err, storage.ErrNotFound) {
+			return fmt.Errorf("failed getting tag: %w", err)
 		}
 
-		err = indexStore.Put(ti)
+		ui.TagID = 0
+		err = indexStore.Put(ui)
 		if err != nil {
-			return fmt.Errorf("failed updating tag: %w", err)
+			return fmt.Errorf("failed updating empty tag for chunk: %w", err)
 		}
+
+		return deleteFunc()
 	}
 
-	if state == storage.ChunkSent {
-		return nil
+	// update the tag
+	switch state {
+	case storage.ChunkSent:
+		ti.Sent++
+	case storage.ChunkStored:
+		ti.Stored++
+		ti.Synced++
+	case storage.ChunkSynced:
+		ti.Synced++
+	}
+
+	err = indexStore.Put(ti)
+	if err != nil {
+		return fmt.Errorf("failed updating tag: %w", err)
 	}
 
 	return deleteFunc()