In 1923, Richard Gurley Drew working for 3M invented masking tape, a paper-based tape with a mildly sticky adhesive. In 1925 this became the Scotch brand masking tape. In 1930, Drew developed a transparent tape based on cellophane, called Scotch Tape.uct tape, in its guise as racer's tape, race tape or 100 mile an hour tape has been used in motorsports for more than 40 years to repair fiberglass bodywork (among other uses). Racer's tape comes in a wide range of colors to help match it to common paint colors.