I'be built several S&G boats with just tape on the inside seams and epoxy on the rest. This was with 1/4" plywood. With 1/8" plywood I fiberglass both sides. If I put fiberglass on the inside I skip the tape because the full layer of fiberglass is doing the same thing. If I'm going for added strength such as along the keel I add a layer of tape there...but that's really not necessary and only a judgement call. So...if you're going to fiberglass the inside...skip the tape.