Abstract: There is provided herein a new apparatus for applying tape such as masking tape to surfaces for purposes of protecting those surfaces from exposure to subsequent treatment of adjacent surfaces by paint, varnish, stain, and the like. The device of the instant invention includes a rotably mounted spool of tape which is fed past a cutter blade, over a guide pin and around an application roller. The cutter blade is positioned to be clear of the tape during normal operation. However, when the tape is tensioned by braking the rotation of the tape spool by application of a hand brake, the tape path is drawn down into contact with the blade, thereby severing it. Additionally, the instant invention utilizes a plurality of guide wheels to space the tape that is deposited by the instant invention apart from the surface that is adjacent to the taped one.