That looks like it holds a tissue box. Are you looking for something similar designed to hold a TP roll? Planning to just put a TP roll in that spot? Use it for a tissue box but store additional TP below?

The item you have shown looks like a craft fair or Etsy kind of find rather than a regular store purchase. If you wanted a plain one or something you painted/decorated yourself, it looks like a standard small tower cabinet you might buy unfinished at Michael's or Hobby Lobby with an oval cut into the top.

It's a storage cabinet to hold extra rolls of TP.

Here's one at the link.

I've seen these in catalogs. The painting on it is something else. Definitely a craft show or etsy thing, as lascatx said.

Here is a link that might be useful: ebay

The top shelf is holding a kleenex box. Toilet paper would not stand up and would lay on the surface if you somehow got it to dispense by installing a roller or something.

Try LTD catalogs.