Not as simple, but it can be done. It relies on the fact that combining a tag with a negated tag uses AND logic.
So, to produce tag1 AND tag2:
Focus on tag1.
Invert (tap the green plus to turn it to red minus)
select all, 3 dots edit > add to tag > new tag. Name it not-tag1 (for instance)
Reset
Focus on not-tag1
invert
Now the magic…
Also Focus on tag2.
voilà
You might want to bookmark final result.
(With acknowledgemts to @James_I who came up with the idea)