Abstract: An improved taping and masking apparatus to aid in the masking of windows, frames, and other surfaces includes a cutter mounted to a frame and linked to a trigger element by a control assembly having a transverse shaft, support boss, advance pivot and cutter pivot. A handle assembly allows for both left and right handed operation of the apparatus and is positioned adjacent to the trigger element. Dispensing elements are rotatably mounted to the frame and configured to hold one or more rolls of taper, paper, or other sheet material. A safety element shields the user from the cutting blade allowing for safe and efficient cutting of tape, paper, or other sheet material.