Polyester tape uses a high strength, rigid and stiff polyester film with either a rubber, acrylic or silicone pressure sensitive adhesive coated on one or both sides.  Single sided tapes are more common, however double sided polyester tapes are often use as a splice tape.

It is common to use a clear polyester film with a colorant added to the adhesive to change the color of the tape.  Clear polyester is lower in cost, so this becomes a clever way to supply polyester tape in many different colors.