diff --git a/src/blueprinters/columns.js b/src/blueprinters/columns.js
new file mode 100644
index 0000000..879e399
--- /dev/null
+++ b/src/blueprinters/columns.js
@@ -0,0 +1,27 @@
+/**
+ * Each resource item is an object with values labelled according
+ * to column names specified in the sheet's first row. If two or more
+ * column names are the same except for a different integer at the end
+ * (e.g. 'tag1', and 'tag2'), then the values of those two columns are
+ * aggregated into a list, which is the value of the prefix's key ('tag').
+ * Any values in those columns that are empty will NOT be added to the list.
+ *
+ * @param  {type} data        list of lists representing sheet data.
+ * @return {type} Array       the structured data.
+ */
+export default (data) => {
+  const columnNames = data[0]
+  const columns = columnNames.map(name => ([]))
+
+  data.forEach((row, idx) => {
+    if (idx === 0) return
+    row.forEach((item, idx) => {
+      columns[idx].push(item)
+    })
+  })
+
+  return columns.map((column, idx) => ({
+    name: columnNames[idx],
+    items: column
+  }))
+}