It is important that the toilet paper dispenser be convenient to the user. The best location is on a wall or partition to the side, and slightly to the front of the toilet. This allows the user to reach the paper while seated. Locations behind or across from the toilet will be difficult to reach without bending or stretching. The recommended location for toilet paper is 8 to 12 inches in front of the toilet, centered 26 inches off the floor.
It is also convenient to locate storage close to, and accessible from, the toilet.