The concept of rolled and perforated squares of toilet paper was patented in 1883 by Seth Wheeler. Prior to Seth's innovation, toilet paper was sold commercially as flat sheets starting around 1857 thanks to Joseph Gayetty.
Seth Wheeler was credited with the invention and later assigned the rights to the patent to the Albany Perforated Wrapping Paper Company.
One can go to the USPTO official website and file a patent online. Publication: The Patent Office publishes the application on their official website after some time. Then, the application is ready to enter for the examination stage. Prosecution: During examination, the examiner may ask for a few clarifications.
The first commercially available toilet roll appeared in 1857 thanks to Joseph Gayetty who sold “Medicated Paper for the Water Closet” which was sold in packs of 500 sheets. A few decades later the first perforated toilet paper rolls appeared on the market in 1890 thanks to the Scott Paper Company of Philadelphia.