Tar is generally better suited to outdoor, workshop, maritime, roofing, or heritage contexts than normal indoor living spaces. Smell, staining, fumes, and product safety can all be problems indoors.
Traditional tar has a strong appeal: dark timber, smoky smell, old boats, forest craft, and rustic surfaces. That appeal does not mean it belongs inside a house. Many tars smell for a long time, stain anything they touch, and may remain slightly tacky or oily depending on the product and conditions.
The answer also depends on the type. A small historic object that already has an old pine tar finish is very different from applying fresh tar to indoor panelling. Coal-tar, creosote, roofing tar, and unknown black coatings should not be treated as decorative indoor finishes.
Indoor use creates extra problems because air movement is lower and people are close to the material for long periods. Heat from radiators or sunlight through windows can revive smell or stickiness. Soft furnishings can absorb odour. Children and pets may touch surfaces that were never meant for contact.
For most readers, the sensible answer is no unless a specific product is clearly sold for that indoor purpose. Tar is historically fascinating, but indoor material choices need stricter standards than a garden gate or boatyard fitting.