No prison inmates or jail inmates do not have to pay for toilet paper while they are incarcerated.
Inmates in both jails and prisons are provided with 2 rolls of toilet paper weekly and when they need more toilet paper they exchange the empty roll for a new one.
The prisoner has to make 2 rolls of toilet paper last one week which is reasonable.
The toilet paper just like other things in prison and jails are paid for by the tax payers so it's you and I and everyone else on the outside that are working and paying taxes that pay for the inmates stay in prison and jail.
Some people need to be in prison and jail because they are a risk to the community and I would gladly pay to keep those bad people behind bars.