If you plan to make a lot of these fun gift bags, save money by using simple, inexpensive tape for the inside of the bag and leave the decorative tape for the outside of the bag.
glue gun
scissors
masking tape (many colors and styles)
cardboard
bottle of wine
Position the strips of masking tape so that they slightly overlap. Place them glued up. Place more tape sticky side down over sticky side up. Leave a strip of adhesive uncovered, so you can stick both sides together (so you won't have any more sticky sides). Make it wide enough and long enough to go around the bottle but not cover the top.
Cut a piece of cardboard in the shape of the bottom of the bag. Cover both sides of the cardboard with the tape (decorative tape at the bottom). Make the bottom side about an inch longer than the inner side so that about an inch of sticky side is exposed.
Wrap the wine bottle with the base piece. Attach with the sticky end uncovered. Place the base and bottle on the piece of cardboard, then push the tape up the sides.
Make a handle for the bag. Depending on how wide you want your handle to be, either use one strip folded over on itself, or lay two overlapping strips side by side, then fold up so the sticky side doesn't show. Leave some exposed stickiness on the bottom ends of the handle so you can fit it into the bag. Attach the handle to the outside of the bag. You can also staple it to the bag to make sure it's secure.
Wrap a piece of tape horizontally around the bottom of the bag to cover any rough edges on the bottom. Repeat the process to cover where the handle is attached to the bag.
Create a design for the front of the bag from different colored masking tape or craft paper. It is easier to hot glue the design to the bag. (We made a Halloween gift bag with a skull in it.)
An easier option for the bottom is to use two crossed pieces of duct tape. Fold the side of the tape so there is only an inch of tack left on each end. Attach to bottom of bag. Repeat the process, placing the second piece of tape perpendicular to the first. Then place a piece of tape over the bottom edge of the bag to cover the ends of the bottom pieces.