betterwithcats.net
Some chemicals in plastic bags can mimic the smell of pheromones. These pheromones can lead cats to have all kinds of reactions so they can replace their own scent.
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Two things are going here: first, plastic has a tendency to hold onto the smell of whatever has been inside it, and second, plastic bags are obviously used to carry things!
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There are cases where cats develop a preference for smoother surfaces when it comes time to use the bathroom.
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1. Always Start With Medical Issues 2. Remove Access to Plastic Bags 3. Avoid Punishment and Aversions