1)tap water is potable water delivered directly to the user (households, businesses, public buildings, etc.). It is transported by a pipeline network from its collection point (source, drilling, river, etc.) to users of taps. Most often, this water is made potable by a treatment center and disinfection, and then stored in one or more reservoirs (eg water tower) waiting to be consumed. The quality of tap water is highly regulated and subject to numerous health checks, in developed countries. It most often comes from a groundwater, river, or simply an apparent source and undergoes numerous treatments before reaching the consumer. In some areas, it comes from desalination.
2)Tap water has lots of ions that help conduct - usually very small amounts of sodium or potassium - way less than enough to change the taste. Truly distilled water has all the ions supposedly removed so there is basically no carriers for current. Hence, high resistance.