To apply for a patent, you must file an application and pay required fees. It turns out that the original idea for perforated toilet paper was patented in 1871 as patent number US117355A.The owner of Star Toilet came up with the concept for ads on toilet paper while sitting on a toilet seat at a University of Michigan library. Each brilliant print is created from the original patent drawing submitted to the U.S. Government Patent and Trademark Office and feature a variety of subjects and categories perfect for that special someone. Resources are available for Michigan residents to help inventors and entrepreneurs learn more about protecting their intellectual property. Fill out condition report. c. Replenish supplies (toilet tissue, hand soap, etc.). Each patent application has several forms that must be filled out and submitted. A list of these forms can be found here. Paper Toilet Seat Covers. Vendor.