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Laws of Shabbos #163

A roll of toilet paper or paper towel, even though one cannot rip pieces from it, is not Muktzah and may be moved. The reason for this is two-fold, the toilet paper can be ripped (not along the perforations) if one does not have a tissue. Additionally, although it is not commonly used in this fashion, one can in theory place a roll on top of a spill to clean it up without ripping anything.

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