Although somewhat cumbersome, this can be done (at least partially) by what I would call “nesting” smart playlists.
In short:
- Create a smart playlist
- Create a tag and add it to the smart playlist you created - this will result in the tag being applied to all tracks in the playlist
- Repeat steps 1 and 2 for any other set of criteria you may have
- Finally create a smart playlist that includes or excludes the tags in order to combine what you want.
See above.