This is an excerpt from "Classic Motorsports" magazine:
Before the tire is mounted, the back side of the spoke nipples must be covered. For tubeless wire wheels, this is done with a sealer. For tube-type wheels, this was originally done with a large rubber rim-band. These bands are still available today, but many people are switching to PVC tape. The tape comes in one- and two-inch widths and is wrapped around the wheel to cover the spoke nipples. Duct tape will work in a pinch, but probably wonÔÇÖt hold up well over time.