Structures in a structure block can be placed with a rotation. However any tags in the blocks do not get rotated. This is significant since command blocks in a structure also rotate, and any commands inside should rotate.

E.g. assume I place a command block inside the structure with a command of

/setblock ~4 ~3 ~2 minecraft:torch facing=north 

or with the data tag.

If I rotate the structure block 180 degrees, the command in the command_block should read

/setblock ~-4 ~3 ~-2 minecraft:torch facing=south

.

This was tested with a command block and structure block in the attachments.

Thanks