I agree with the others about not using tape for the most part. Also some inspectors may think your hiding sloppy work (i.e. taping the wirenuts)On the other hand,when retrofitting a GFI recept. in a small handy box I sometimes tape around it. Especially if I feel the home owner is a do-it-yourself kind of person and is going to remove the cover when I leave so he can see how to wire the other GFI's I recommended installed.