Tapping Trees 
In mid February, the weather is right in our area to start tapping the trees. We drill a 7/16" hole in the tree, approximately 2 1/2 to 3 inches deep. New holes are located at least six inches from a previous season’s taphole. Trees must be a minimum of 12" in diameter before tapping.
When a taphole is drilled, sap will start to drip from it almost immediately.
The next step is to sanitize the taphole. We use a calcium hypochlorite solution, we have found that the common sodium hypochlorite solution (Clorox bleach) leaves a salt residue. The salt residue is enough to attract the squirrels, which chew through the lines to get to it.
We use plastic spouts to capture the sap and seal the taphole. These spouts are connected to a 5/16" plastic tube that carries the sap to a mainline. The mainline then carries the sap to the sugar shack.