A substance found in some plants, or made artificially.
It can be used to make natural rubber, which in turn can be used for clothing.
This tag refers to such "latex rubber" materials, usually in clothing.
In appearance it is very shiny/reflective, tough-looking, smooth, plastic-like, and usually skin-tight.
For danbooru purposes, PVC is synonymous.
The following tags implicate this tag: latex_panties.