Tape looks like regular sticking tape. Its base is mainly blue in color. It takes up about one sticker space in the Sticker Album.
Tape, in battle, can inflict Taped status on enemies causing them not to move for a couple of turns. The Tape is defintally helpful for the first phase of the final fight with Bowser. Also, if the player hits the "A" button as soon the Tape appears on the screen, then not only it will inflict enemies with the Tapped ailment but also deals 25 damage.