If we’re talking about the perforated toilet paper rolls we know today, Walter Alcock invented it in 1879, in England.
The Scott Brothers from Philadelphia, seeing its potential, brought toilet paper stateside and called it “Waldorf Tissue” to capitalize on the luxury hotel’s name.
They later changed the name to Scott Tissues, and the rest is history.
Before Alcock’s perforated rolls caught on, toilet paper was sold in loose sheets in England.
Americans also used the Sears catalog, among other things as toilet paper.