Use to tag questions about techniques to write an MS-Excel file (sheet, workbook, .xls, .xlsx) from various data sources (an SQL Query, a DataGrid, a DataGridView, a text file, etc).
The export-to-excel tag is widely used to let end users do more elaboration on data they get from information systems.
This tag is usually used in tandem with whatever technology is being used to do the exporting. For example, from php or ms-access. You should never tag a question with export-to-excel without also tagging the question with the technology being used.
By using the export-to-excel tag, you are indicating that your question is about exporting data to Microsoft Excel formats from some other program or platform.
If your question is about exporting data as csv (Comma Separate Value files), tag it with export-to-csv instead.