Commercial establishments that wholesale the sale of stationery include copy and writing papers, notebooks, notebooks, records, cards, envelopes, rulers, sharpeners, paper punching tools, accessories for packing and fixing it, typewriter tapes, tapes, adhesive materials, and other stationery, and it also includes the resale of writing and drawing tools such as writing pens of all kinds, as well as engineering drawing pens, inking, colors, colored pens, inks, drawing paper, and others.