ok so im making a new charecter and i want him to be a sniper and verry V.A.T.S centered so what stuff should i tag and what perks should i get

For a sniper I'd say:

High agility.
Small guns.
Sneak.
Sniper Perk.
Finesse Perk.
Commando Perk.
Better Crit Perk.
Silent Running Perk.
Action Boy Perk.
Nerves of Steel Perk.
Grim Reaper Perk.
Energy Weapons if using the Gauss Rifle.

off the top of my head.

What he said! And get Lincoln's Repeater if you want the best vats small gun - for a sniper build. Blackhawk and the Backwater aren't to shabby either. Callahan's Magnum is awesome, but I believe it's only available in the latter stages of the game.

Not a bad perk list but there's a few things I'd do differently. First of, where's Gunslinger? While sniping with a .44 isn't the traditional way of doing things, it works quite well in FO3. Second, there's no Toughness, no Strong Back, no Comprehension, no Ninja (which is okay without Broken Steel but should be in there otherwise), and finally there's Nerves of Steel included, which sounds good but really isn't. 1 more AP generated every 10 secs? That's +0.3 AP / sec, which is laughable when you're regenerating something like 3 AP / sec by default.

With Broken Steel, this is probably how I'd go about it.

As for SPECIAL attributes, I'd go with this.

S P E C I A L5 6 7 1 9 6 6

Strength is 5 for Strong Back and carrying capacity.
Perception is 6 for Sniper and Better Crits. Also makes it easier to not walk head first into an ambush.
Endurance is 7 because more health means you stay alive longer and that's awesome. A case could be made for dropping this to 6 and buffing Luck to 7, though.
Charisma is 1 because it's a useless attribute. Won't give you anything that points invested into Speech wouldn't also give you.
Intelligence is 9 because then you can travel to Rivet City early, find some weird int-boosting gizmo, and have a perfect 20 skill points / level from then on. 20 SP / lvl = awesome.
Agility is 6 because Action Boy / Girl and Sniper require it. Seems odd not to invest more for a VATS character, but you only get 2 AP per point invested.
Luck is 6 for Better Crits.

If you really want to go the agile route, you can drop Endurance to 5 and put both points into Agility. You could then spend your lvl 5 feat on Intense Training and take the bubblehead early and have a perfect 10 agility throughout most of the game.

As for tag skills, they really don't matter too much, but I'd definitely include Repair and Small Guns among them. Last one is a toss-up between Science, Lockpick, Sneak, and Speech. Medicine is fairly useful too. Good thing is that the Medicine bubblehead is available rather early and that 9 Int base means you'll get all those skills up and running at a decent level quite soon.

I second Black Spider's suggested build. It's pretty much optimal. If you don't have Broken Steel just swap Black Widow/Lady Killer and Swift Learner for two ranks of Intense Training (put the bonus points into either Luck or Endurance), but that's the only change you need to make.

A clarification regarding Nerves of Steel: judging by the game settings in the GECK default AP regeneration is 4 AP per second. Nerves of Steel restores 1 extra AP every 10 second which is an increase of only 2,5%. So yes, it is laughable, just like most Broken Steel perks. The only good ones are Quantum Chemist (leads to infinite Nuka Grenades) and Almost Perfect. No Weakness could also be useful for certain builds, except it gets completly overshadowed by Almost Perfect.

Free hand is one thing but a VATS oriented sniper will do best with a laser rifle, ledioux's hockey mask, and the concentrated fire perk in addition to the usual stand bys

Laser rifle = low AP cost

LHM = more AP
[and any other AP enhancing gear]

conentrated fire = the more shots you can line up the better your chance to hit a target in VATS
lining up 7 or 8 shots will boost chances in VATS by 35 - 40 points

none too shabby for long distance work