#sin theta =0#, #cos theta = pm 1# - that's all that can be said from #tan theta = 0# in the absence of any other information.
Explanation:
Since #tan theta = {sin theta}/{cos theta}#,
#tan theta = 0 implies sin theta =0#
Thus
#cos^2 theta = 1-sin^2 theta =1#
And so #cos theta = pm #
Actually #tan theta =0# tells you that #theta# is a multiple of #pi#. If it is an odd multiple, (like #pi#, #3pi# etc)) #cos theta# will be -1, otherwise it will be +1.