To rotate an image without using the EXIF tag:

Open the image you rotated.

Choose File > Save As.

Deselect "Use Exif Orientation Flag."
If an image appears rotated in Preview but not in another application, that application does not support the Exchangeable Image File (EXIF) format.
By changing a field in the file’s EXIF information, Preview can rotate an image without modifying it. If you want the image to appear rotated in more applications, you can rotate the by modifying it.
Open the image you rotated.
Choose File > Save As.
Deselect "Use Exif Orientation Flag."