used to insulate electrical wires and other materials that conduct electricity. Colored Electrical Tape is used to color code wires to indicate their purpose (like power and ground). Electrical Tapes ability to stretch has led to a wide range of uses beyond insulation. Not all vinyl tape is safe for electrical usage. Tapes that are not labeled as "UL listed" are not intended for electrical use. UL Listed tapes are certified to inhibit combustion and will not sustain a fire without an external ignition source. Non-UL listed tapes are often made from petroleum products and can start or contribute to an electrical fire.