Masking Tape: Crepe Paper, Release Coat and Rubber Adhesive

Masking tape is paper, usually creped so it stretches around curves, with a pressure-sensitive adhesive on one side. The paper is saturated with resin so paint cannot seep through, and given a release coating on its top so the tape unwinds from the roll. Pressure-sensitive adhesives are usually an elastomer with a tackifier such as a rosin ester, coated on as a liquid and dried in hot air. The coated web is wound into jumbo rolls, then slit into narrow widths and rewound on cores.