I don't normally prime anything. If have a situation in which I have a lot of putty or light colored scratch-built plastic parts on a dark plastic model, I might spray a coat of gray to help even out the colors before going with my actual color coat.
When I was kid, I used freezer tape because it was available, but it is not the best stuff to use. 3M Blue tape does a much better job at making clean lines and being lower-tack is a lot less likely to pull up underlying paint. Even better is Tamiya's Yellow Tape. It's a bit pricier, but it gives really clean lines, is flexible enough to conform to compound curves, and is low tack so it doesn't pull up the underlying paint.
Andy