I often need to make homemade paper tubes for other projects as well, so I thought this deserved a proper write-up. Hopefully someone will find this information useful.
Note that these tubes will not be adequate for any firework-type application, if that's what you're looking for. There are plenty of tutorials online for making convolute (or parallel, non-spiral wound) paper tubes.
Step 1: Materials
You will also need some water-soluble glue. I use Titebond (which is a basic woodworking glue), but you could use Elmer's or something similar.
Other basics you will need are a long ruler, cutting mat with rotary cutter or x-acto blade, paint brush, masking tape, and rags.
Most importantly, you will also need some kind of existing tube to use as a form. I generally use pieces of PVC or old cardboard tubes (like mailing tubes, carpet roll tubes, etc.), but I have also used steel pipe and other random cylindrical objects.
For whatever item you use as a form, it is crucial that it is true (meaning without any warps or bends). You can quickly test objects out by placing them on a flat surface and rolling them back and forth. If you see any light coming through along the bottom edge at any point, it means the tube is not true and you should use something else.