They are not the same.
Strategy is concerned with things like pawn structures; bishop colours;open and closed games.
Tactics are sequences of moves maybe as little as two or as many as five or six, with the aim of deliovering mate; winning a piece; disturbing a pawn structure etc.
As you can see tactics can be part of a strategy...ie can assist you in your strategy, or disturb your opponent in his. But a strategy cannot be part of a tactic.
Google "tactical weapons" and "strategic weapons" to see the distinction does not just apply to chess.
I was talking to some guys today at school how chess is about 90% tactics. They agrued this saying that this is completly wrong because tactics and strategys are the same... He further placed a bet of $50 on about if tactics and strategys are the same thing. They said to me that a thesaures says they are the same.. Can someone give me sufficent evidents so I can prove them wrong??? Cheers