The critcal thing is that the spokes are the correct length so that when tightend up the threaded end of the spoke is using the full thread length in the nipple. Also spoke end must never protude above the glueing surface of the rim. (spoke lengths will be differnt for rear drive side and non-drive side)
Rim tape can be used but I have found that tubs will be ok without tape - provided rim surface is smooth and clean before glueing.
The critcal thing is that the spokes are the correct length so that when tightend up the threaded end of the spoke is using the full thread length in the nipple. Also spoke end must never protude above the glueing surface of the rim. (spoke lengths will be differnt for rear drive side and non-drive side)
Rim tape can be used but I have found that tubs will be ok without tape - provided rim surface is smooth and clean before glueing.