Abstract: A cutter for tapping a plastic pipe, which is capable of retaining a cut coupon, comprises a generally cylindrical element that terminates at one end in a smooth, thin walled circular cutting edge. The cutting edge surrounds a hollow coupon receiving section of the cutter which contains internal threads for engaging the cut coupon so that the coupon is retained within the hollow section of the cutter after completion of the tapping operation. The cutter is used in conjunction with a tapping tee having an internally threaded through-bore for receiving external threads that are provided on a portion of the cutter. The cutter is rotatably advanced through the bore of the tapping tee so as to contact and then cut through the plastic pipe to be tapped.