DOE de 29/04/2015
Fixa preço de venda final a consumidor para fins de base de cálculo de substituição tributária do ICMS nas operações com os produtos constantes do item 03 do Caderno I do Anexo IV ao Decreto n° 18.955, de 22 de dezembro de 1997, e dá outras providências.
O SECRETÁRIO DE ESTADO DE FAZENDA DO DISTRITO FEDERAL, no uso de suas atribuições regimentais e tendo em vista o disposto no art. 8°, § 6°, da Lei Complementar n° 87, de 13 de setembro de 1996, no art. 6°, § 6°, da Lei n° 1.254, de 08 de novembro de 1996, no art. 34, § 11, e no art. 323, ambos do Decreto n° 18.955, de 22 de dezembro de 1997,
RESOLVE:
Art. 1° Nas operações com os produtos constantes do item 3 do Caderno I do Anexo IV do Decreto n° 18.955, de 22 de dezembro de 1997, destinados aos contribuintes estabelecidos no Distrito Federal, serão utilizados como base de cálculo, para fins de substituição tributária, os valores constantes dos Anexos I, II, III, IV, V e VI a esta Portaria.
Art. 2° A base de cálculo do imposto devido por substituição tributária não poderá ser igual ou inferior ao montante formado pelo preço praticado pelo remetente, incluídos o IPI, se for o caso, frete e/ou carreto até o estabelecimento destinatário e demais despesas cobradas ou debitadas ao adquirente, situação em que o imposto deverá ser calculado conforme o disposto no artigo 5° da Portaria SEFP n° 711, de 30 de dezembro de 1992.
Art. 3° Ocorrendo operações com produtos, volumes e embalagens não especificados nos Anexos I, II, III, IV, V e VI a esta Portaria, o imposto deverá ser calculado conforme o disposto no artigo 5° da Portaria SEFP n° 711, de 30 de dezembro de 1992.
Art. 4° A adoção do regime de substituição tributária com a utilização da base de cálculo a que se referem os artigos 1° a 3° desta Portaria não exclui a responsabilidade subsidiária do contribuinte substituído pela satisfação integral ou parcial da obrigação tributária, na hipótese de não retenção ou retenção a menor do imposto devido.
Art. 5° Os valores constantes dos Anexos I e II a esta Portaria serão atualizados em novembro de 2015, utilizando-se as variações acumuladas de preços de cerveja e refrigerante no Distrito Federal medidas pelo Índice Nacional de Preços ao Consumidor Amplo – IPCA específico do período de abril a setembro de 2015.
Art. 6° Conforme critérios definidos no art. 5° desta Portaria, a atualização de novembro de 2015 vigerá até 30 de abril de 2016.
Art. 7° Para as atualizações serão observadas as ponderações de 66,67% para consumo de cerveja fora do domicílio, 33,33% para consumo de cerveja no domicílio, 15% para consumo de refrigerante fora do domicílio e 85% para consumo de refrigerante no domicílio.
Art. 8° As ponderações citadas no art. 7° poderão ser alteradas, antes da atualização, mediante a apresentação de estudos que comprovem a modificação do comportamento do consumo dos produtos no domicílio e fora do domicílio.
Art. 9° Os Anexos III, IV, V e VI a esta Portaria poderão, também, conforme interesse desta Secretaria ou a pedido dos contribuintes, ser alterados nas mesmas datas e critérios citados nos artigos 5° a 8°.
Art. 10. Os Anexos a esta Portaria serão atualizados até 30 de abril de 2016, com vigência a partir de 1° de maio de 2016, de acordo com valores registrados em pesquisa de preços, que deve ocorrer no período de 14 de março de 2016 a 31 de março de 2016.
Parágrafo único. O produto, volume ou embalagem que não for registrado na pesquisa prevista no caput poderá ter seu preço atualizado nos moldes previstos nos artigos 5° ao 9°, considerando o IPCA específico do período de outubro de 2015 a março de 2016.
Art. 11. A inclusão de produtos, volumes e embalagens não especificados nos Anexos I, II, III, IV, V e VI a esta Portaria deverá ser solicitada pelo importador, fabricante, distribuidor ou revendedor, instruída com a especificação exata do produto, volume ou embalagem e a indicação de ao menos 25 estabelecimentos varejistas onde o item poderá ser encontrado para efeito de pesquisa de preços.
- 1° A solicitação citada no caput deverá ser encaminhada à Coordenação de Fiscalização Tributária da Subsecretaria da Receita.
- 2° Quando o produto, volume ou embalagem se referir a lançamento, o solicitante deverá sugerir preço, justificando o valor indicado, o qual será avaliado pela Coordenação de Fiscalização Tributária da Subsecretaria da Receita, quanto à viabilidade de adoção ou não.
Art. 12. Esta Portaria entra em vigor na data de sua publicação, produzindo efeitos a partir de 1° de maio de 2015.
Art. 13. Fica revogada a Portaria n° 93, de 28 de abril de 2014.
LEONARDO MAURÍCIO COLOMBINI LIMA
ANEXO I
Preço final utilizado como Base de Cálculo para Cerveja e Chope (R$ por unidade)
Marcas | Cerveja | Chope | ||||||||||||||||||
Garrafa PET | Garrafa de vidro | Garrafa de Alumínio |
Lata | Barril | Com bo |
Li tro |
||||||||||||||
Descartável | Retornável | Descartável | Des cartável |
Des cartável |
||||||||||||||||
até 270 ml | de 271 a 360 ml | de 361 a 660 ml | de 1.001 a 1.250 ml | de 1.251 a 2.000 ml | até 360 ml | de 361 a 660 ml | de 661 a 1.000 ml | até 250 ml | de 251 a 360 ml | de 361 a 660 ml | de 661 a 1.000 ml | de 401 a 500 ml | até 270 ml | de 271 a 360 ml | de 361 a 660 ml | até 5.000 ml |
||||
AmBev | Antarctica Malzbier | – | – | – | – | – | – | – | – | – | 2,77 | – | – | – | – | 2,63 | – | – | – | – |
Antarctica Original | – | – | – | – | – | – | 7,14 | – | – | – | 5,49 | – | – | – | – | – | – | – | – | |
Antarctica Pilsen / Sub Zero | – | – | – | – | – | 1,59 | 5,65 | 5,76 | – | 2,69 | – | 5,19 | – | 1,84 | 2,39 | 2,69 | – | – | – | |
Antarctica Pilsen 300 ml | – | – | – | – | – | 1,59 | – | – | – | 2,01 | – | – | – | – | – | – | – | – | – | |
Antarctica Pilsen Extra Cristal | – | – | – | – | – | – | – | – | – | 2,65 | – | – | – | – | 2,63 | – | – | – | – | |
Bohemia Confraria / Oaken | – | – | – | – | – | – | – | – | – | 4,37 | 7,48 | – | – | – | – | – | – | – | – | |
Bohemia Escura | – | – | – | – | – | – | – | – | – | 2,77 | 7,28 | – | – | – | 2,39 | – | – | – | – | |
Bohemia Pilsen | – | – | – | – | – | – | 6,57 | 4,89 | – | 2,80 | – | – | – | 1,66 | 2,55 | – | – | – | – | |
Bohemia Royal Ale | – | – | – | – | – | – | – | – | – | – | 7,67 | – | – | – | – | – | – | – | – | |
Bohemia Weiss | – | – | – | – | – | – | – | – | – | 3,77 | 7,34 | – | – | – | – | – | – | – | – | |
Brahma Chopp | – | – | – | – | – | – | 4,95 | 3,89 | 1,40 | 2,42 | – | 5,05 | 5,29 | 1,57 | 2,20 | 2,41 | – | – | – | |
Brahma Chopp Zero | – | – | – | – | – | – | – | – | – | 2,79 | – | – | – | – | 2,48 | – | – | – | – | |
Brahma Extra | – | – | – | – | – | – | 6,22 | – | – | 2,68 | – | – | – | – | 2,63 | – | – | – | – | |
Brahma Malzbier | – | – | – | – | – | – | – | – | – | 2,84 | – | – | – | – | 2,63 | – | – | – | – | |
Budweiser | – | – | – | – | – | – | 4,74 | 4,89 | – | 3,08 | – | – | 7,31 | 1,66 | 2,65 | 2,93 | – | – | 16,43 | |
Caracu | – | – | – | – | – | 2,60 | – | – | – | 2,76 | – | – | – | – | 2,53 | – | – | – | – | |
Franziskaner | – | – | – | – | – | – | – | – | – | – | 8,73 | – | – | – | – | – | – | – | – | |
Hoegarden | – | – | – | – | – | – | – | – | – | 4,37 | – | – | – | – | – | – | – | – | – | |
Kronenbier | – | – | – | – | – | – | – | – | – | 2,94 | – | – | – | – | 2,70 | – | – | – | – | |
Leffe | – | – | – | – | – | – | – | – | – | 4,37 | – | – | – | – | – | – | – | – | – | |
Liber | – | – | – | – | – | – | – | – | – | 2,77 | – | – | – | – | 2,51 | – | – | – | – | |
Nortena | – | – | – | – | – | – | – | – | – | – | – | 9,34 | – | – | – | – | – | – | – | |
Patrícia | – | – | – | – | – | – | – | – | – | – | – | 9,34 | – | – | – | – | – | – | – | |
Quilmes | – | – | – | – | – | – | – | – | – | 4,37 | – | 9,34 | – | – | – | – | – | – | – | |
Serramalte | – | – | – | – | – | – | 7,05 | – | – | – | – | – | – | – | – | – | – | – | – | |
Skol Beats / Skol Beats Extreme | – | – | – | – | – | – | – | – | – | 3,13 | – | – | – | 2,38 | – | – | – | – | – | |
Skol Pilsen / 360º | – | – | – | – | – | 1,59 | 5,76 | 5,73 | 1,45 | 2,65 | 3,32 | 5,43 | 5,29 | 1,79 | 2,39 | 2,60 | 45,57 | – | – | |
Skol Pilsen 300 ml | – | – | – | – | – | 1,59 | – | – | – | 2,01 | – | – | – | – | – | – | – | – | – | |
Stella Artois | – | – | – | – | – | – | – | – | – | 3,33 | – | 8,73 | – | 2,49 | – | – | – | – | – | |
Amstel Premium | – | – | – | – | – | – | – | – | – | 7,31 | – | – | – | – | – | – | – | – | – | |
Bavária Pilsen | – | – | – | – | – | – | 4,03 | – | 1,17 | – | – | – | – | – | 1,59 | 1,61 | – | – | – | |
Bavária Premium | – | – | – | – | – | – | 5,76 | – | – | 2,87 | – | – | – | – | 1,86 | – | – | – | – | |
Bavária sem Álcool | – | – | – | – | – | – | – | – | – | 2,29 | – | – | – | – | 2,15 | – | – | – | – | |
Bavária 0,0 | – | – | – | – | – | – | – | – | 1,72 | – | – | – | – | – | 1,92 | – | – | – | – | |
Birra Moretti | – | – | – | – | – | – | – | – | – | 5,99 | – | – | – | – | – | – | – | – | – | |
Desperados | – | – | – | – | – | – | – | – | – | 4,06 | – | – | – | – | – | – | – | – | – | |
Dos Equis | – | – | – | – | – | – | – | – | – | 4,87 | – | – | – | – | – | – | – | – | – | |
Edelweiss | – | – | – | – | – | – | – | – | – | – | 13,40 | – | – | – | – | – | – | – | – | |
Gold | – | – | – | – | – | – | 5,76 | – | – | 2,87 | – | – | – | – | 2,39 | – | – | – | – | |
Heineken | – | – | – | – | – | – | 6,53 | – | 2,14 | 3,16 | 4,70 | – | – | – | 2,83 | – | 54,76 | – | – | |
Heineken | Kaiser Bock | – | – | – | – | – | – | 5,76 | – | – | 2,65 | – | – | – | – | 2,39 | – | – | – | 16,43 |
Kaiser Pilsen | – | – | – | – | – | – | 3,46 | – | 1,43 | 1,67 | – | – | – | – | 1,69 | 2,05 | 35,66 | – | – | |
Kaiser Radler |
– | – | – | – | – | – | – | – | 1,78 | 2,42 | – | – | – | – | 1,99 | – | – | – | – | |
Murphys Stout | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 14,18 | – | – | – | |
Murphys Irish Red | – | – | – | – | – | – | – | – | – | – | 7,99 | – | – | – | – | – | – | – | – | |
Santa Cerva | – | – | – | – | – | – | 3,46 | – | – | – | – | – | – | – | – | – | – | – | – | |
Sol Pilsen | – | – | – | – | – | – | 4,90 | – | – | 2,72 | – | – | – | – | 1,58 | 1,98 | – | – | – | |
Sol Premium | – | – | – | – | – | – | – | – | – | 3,68 | – | – | – | – | – | – | – | – | – | |
Sol Shot | – | – | – | – | – | – | – | – | 1,39 | – | – | – | – | – | – | – | – | – | – | |
Summer Draft | – | – | – | – | – | – | – | – | – | 2,55 | – | – | – | – | 1,90 | – | – | – | – | |
Xingu Black | – | – | – | – | – | – | 5,76 | – | – | 3,33 | – | – | – | – | 3,07 | – | – | – | – | |
Xingu Gold | – | – | – | – | – | – | – | – | – | 3,33 | – | – | – | – | – | – | – | – | – | |
Xingu Red | – | – | – | – | – | – | – | – | – | 3,33 | – | – | – | – | – | – | – | – | – | |
Bebida Mista Belco Sun Pilsen Claro | – | 0,95 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Bebida Mista Belco Sun Pilsen Escuro | – | 0,95 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Belco Malzbier | – | 1,20 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Belco Pilsen Claro | 0,86 | 0,95 | – | 3,31 | 5,30 | – | 1,80 | – | – | – | – | – | – | – | 0,99 | – | – | – | – | |
Belco | Biere 1962 Pilsen Claro | – | – | 2,60 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
Capivariana Pilsen Claro | – | – | – | – | – | – | – | – | – | 1,80 | 2,60 | – | – | – | – | – | – | – | – | |
Chopp Claro Belco sem Álcool | – | 1,20 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Chopp Escuro Belco sem Álcool | – | 1,20 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Mãe Preta Stout | – | 1,20 | – | – | – | – | – | – | – | – | – | – | – | – | 1,30 | – | – | – | – | |
Olinda Pilsen Claro | 0,86 | 0,95 | – | 3,31 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Bier Hoff American Wheat Ale | – | – | – | – | – | – | – | – | – | 11,00 | – | – | – | – | – | – | – | – | – | |
Bier Hoff Apa | – | – | – | – | – | – | – | – | – | 11,00 | – | – | – | – | – | – | – | – | – | |
Bier Hoff Ipa | – | – | – | – | – | – | – | – | – | – | 16,00 | – | – | – | – | – | – | – | – | |
Bier Hoff Nigra | – | – | – | – | – | – | – | – | – | – | 12,50 | – | – | – | – | – | – | – | – | |
Bier Hoff Original | – | – | – | – | – | – | – | – | – | – | 12,00 | – | – | – | – | – | – | – | – | |
Bier Hoff Pilsner | – | – | – | – | – | – | – | – | – | – | 12,50 | – | – | – | – | – | – | – | – | |
Bier Hoff Porter | – | – | – | – | – | – | – | – | – | – | 16,00 | – | – | – | – | – | – | – | – | |
Bier Hoff Porter Cocada Preta | – | – | – | – | – | – | – | – | – | 11,50 | – | – | – | – | – | – | – | – | – | |
Bier Hoff Premium | – | – | – | – | – | – | – | – | – | – | 12,00 | – | – | – | – | – | – | – | – | |
Bier Hoff Pumpkin Ale- Jerimoon | – | – | – | – | – | – | – | – | – | 11,00 | – | – | – | – | – | – | – | – | – | |
Bier Hoff Red Ale | – | – | – | – | – | – | – | – | – | – | 16,00 | – | – | – | – | – | – | – | – | |
Bier Hoff | Bier Hoff Weizen | – | – | – | – | – | – | – | – | – | – | 14,50 | – | – | – | – | – | – | – | – |
Bier Hoff Witbier | – | – | – | – | – | – | – | – | – | – | – | 37,00 | – | – | – | – | – | – | – | |
Kit 1 Copo + 2 Garrafas Bier Hoff Nigra | – | – | – | – | – | – | – | – | – | – | 45,00 | – | – | – | – | – | – | – | – | |
Kit 1 Copo + 2 Garrafas Bier Hoff Original | – | – | – | – | – | – | – | – | – | – | 45,00 | – | – | – | – | – | – | – | – | |
Kit 1 Copo + 2 Garrafas Bier Hoff Pilsner | – | – | – | – | – | – | – | – | – | – | 45,00 | – | – | – | – | – | – | – | – | |
Kit 1 Copo + 2 Garrafas Bier Hoff Premium | – | – | – | – | – | – | – | – | – | – | 45,00 | – | – | – | – | – | – | – | – | |
Kit 1 Copo + 2 Garrafas Bier Hoff Red / Ipa | – | – | – | – | – | – | – | – | – | – | 45,00 | – | – | – | – | – | – | – | – | |
Kit 1 Copo + 2 Garrafas Bier Hoff Weizen | – | – | – | – | – | – | – | – | – | – | 45,00 | – | – | – | – | – | – | – | – | |
Pack com 4 Garrafas Bier Hoff Nigra, Original, Premium e Weizen | – | – | – | – | – | – | – | – | – | – | 53,00 | – | – | – | – | – | – | – | – | |
Bierland Outras | – | – | – | – | – | – | – | – | – | – | 7,43 | – | – | – | – | – | – | – | – | |
Bierland | Bierland Pilsen | – | – | – | – | – | – | – | – | – | – | 6,86 | – | – | – | – | – | – | – | – |
Bierland Strong Golden Ale | – | – | – | – | – | – | – | – | – | – | – | 27,23 | – | – | – | – | – | – | – | |
Baden Baden Pilsen | – | – | – | – | – | – | – | – | – | 5,21 | 15,50 | – | – | – | – | – | – | – | – | |
Baden Baden demais tipos | – | – | – | – | – | – | – | – | – | 5,52 | 14,74 | – | – | – | – | – | – | – | – | |
Devassa Bem Loura | – | – | – | – | – | – | 3,70 | 4,24 | – | – | 4,26 | – | – | 1,58 | 2,13 | – | – | – | – | |
Devassa By Playboy | – | – | – | – | – | – | – | – | – | 2,01 | – | – | – | 2,00 | – | – | – | – | – | |
Devassa Pilsen | – | – | – | – | – | – | – | – | – | 3,55 | – | – | – | 1,66 | 1,91 | – | – | – | – | |
Devassa demais tipos | – | – | – | – | – | – | – | – | – | 4,91 | – | – | – | – | – | – | – | – | – | |
Eisenbahn Pilsen | – | – | – | – | – | – | – | – | – | 4,45 | – | – | – | – | – | 4,07 | – | – | – | |
Eisenbahn demais tipos | – | – | – | – | – | – | – | – | – | 6,10 | 13,22 | – | – | – | – | – | – | – | – | |
Glacial | – | – | – | – | – | – | 2,69 | 2,29 | – | 1,35 | – | 2,76 | – | – | 1,32 | 1,40 | – | – | – | |
Brasil Kirin | Kirin Ichiban | – | – | – | – | – | – | – | – | – | 3,90 | – | – | – | – | – | – | – | – | 14,75 |
Nova Schin Malzbier / Schin Malzbier | – | – | – | – | – | – | – | – | – | 2,46 | – | – | – | – | 2,17 | – | – | – | – | |
Nova Schin Munich / Schin Munich | – | – | – | – | – | – | – | – | – | 2,43 | – | – | – | – | 2,30 | – | – | – | – | |
Nova Schin Pilsen / Schin Pilsen | – | – | – | – | – | – | 4,03 | 4,82 | 1,12 | 2,35 | – | 3,69 | – | 1,45 | 1,89 | 2,35 | – | – | – | |
Nova Schin Pilsen Zero Álcool / Schin Pilsen Zero Álcool | – | – | – | – | – | – | 3,31 | – | – | 1,90 | – | – | – | – | 2,52 | – | – | – | – | |
Primus | – | – | – | – | – | – | 4,03 | – | – | 1,94 | – | – | – | – | 1,89 | 1,99 | – | – | – | |
Schin no Grau | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,43 | – | – | – | – | |
Cerpa Draft | – | – | – | – | – | – | 8,70 | – | – | 6,54 | 10,88 | – | – | – | 4,47 | – | – | – | – | |
Cerpa | Cerpa Export | – | – | – | – | – | 5,23 | – | – | – | 6,54 | – | – | – | – | – | – | – | – | 14,75 |
Cerpa Gold | – | – | – | – | – | – | 8,70 | – | – | 6,54 | 10,88 | – | – | – | 4,47 | – | – | – | – | |
Cerpa Tijuca | – | – | – | – | – | 5,23 | – | – | – | 6,54 | 10,88 | – | – | – | 4,47 | – | – | – | – | |
Estrella Galícia | – | – | – | – | – | – | 4,01 | – | 2,43 | 2,85 | – | – | – | 2,21 | 2,75 | – | – | – | – | |
Estrella Galícia 0,0 sem Álcool | – | – | – | – | – | – | – | – | 2,33 | – | – | – | – | – | – | – | – | – | – | |
Kit Estrella Galícia – 6 x 330 ml | – | – | – | – | – | – | – | – | – | 37,08 | – | – | – | – | – | – | – | – | – | |
Estrella Galícia | Kit 1906 Reserva Especial – 6 x 330ml | – | – | – | – | – | – | – | – | – | 42,38 | – | – | – | – | – | – | – | – | – |
LN Estrella Galícia |
– | – | – | – | – | – | – | – | – | 3,65 | – | – | – | – | – | – | – | – | – | |
1906 Red Vintage Reserva Especial | – | – | – | – | – | – | – | – | – | 3,65 | – | – | – | – | – | – | – | – | – | |
1906 Reserva Especial | – | – | – | – | – | – | – | – | – | 3,17 | – | – | – | – | 3,06 | – | – | – | – | |
Kit Cerveja com 05 garrafas Opa Bier | – | – | – | – | – | – | – | – | – | 37,08 | 51,90 | – | – | – | – | – | – | – | – | |
Kit 2 Cervejas Weizen + 1 copo Opa Bier | – | – | – | – | – | – | – | – | – | – | 31,02 | – | – | – | – | – | – | – | – | |
Kit 2 Cervejas Porter + 1 copo Opa Bier | – | – | – | – | – | – | – | – | – | – | 35,65 | – | – | – | – | – | – | – | – | |
Kit 2 Cervejas Pilsen + 1 copo Opa Bier | – | – | – | – | – | – | – | – | – | – | 40,04 | – | – | – | – | – | – | – | – | |
Kit 4 Cervejas + 1 copo Opa Bier | – | – | – | – | – | – | – | – | – | – | 51,90 | – | – | – | – | – | – | – | – | |
Joinville | Kit Opa Bier 1 cerveja + 1 copo Opa Bier | – | – | – | – | – | – | – | – | – | – | 26,44 | – | – | – | – | – | – | – | – |
Old Ale Opa Bier 5 anos | – | – | – | – | – | – | – | – | – | – | 9,10 | – | – | – | – | – | – | – | – | |
Pale Ale Opa Bier | – | – | – | – | – | – | – | – | – | 6,00 | 8,34 | – | – | – | – | – | – | – | – | |
Pilsen Opa Bier | – | – | – | – | – | – | – | – | – | 5,84 | 8,16 | – | – | – | – | – | – | – | – | |
Pilsen Opa Bier Sumérios | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 9,10 | – | – | – | |
Pilsen sem Álcool Opa Bier | – | – | – | – | – | – | – | – | – | 5,84 | 8,16 | – | – | – | – | – | – | – | – | |
Porter Opa Bier | – | – | – | – | – | – | – | – | – | 6,00 | 8,34 | – | – | – | – | – | – | – | – | |
Weizen Opa Bier | – | – | – | – | – | – | – | – | – | 6,00 | 8,34 | – | – | – | – | – | – | – | – | |
Dunkel | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,59 | – | – | – | |
Golden | – | – | – | – | – | – | 2,50 | – | – | – | – | – | – | 1,26 | 1,35 | 1,59 | – | – | – | |
Malta Pilsen | – | – | – | – | – | – | 2,35 | – | – | – | – | – | – | 1,26 | 1,35 | 1,59 | – | – | – | |
Malta | Malta Pilsen Clara sem Álcool | – | – | – | – | – | – | 2,45 | – | – | – | – | – | – | – | 1,40 | 1,60 | – | – | – |
Malzbier | – | – | – | – | – | – | 2,50 | – | – | – | – | – | – | 1,26 | 1,35 | 1,59 | – | – | – | |
Malzbier Escura sem Álcool |
– | – | – | – | – | – | 2,45 | – | – | – | – | – | – | – | 1,40 | 1,60 | – | – | – | |
Black Princess Escura | – | – | – | – | – | – | – | – | – | – | 5,87 | – | – | – | – | – | – | – | – | |
Black Princess Gold | – | – | – | – | – | – | – | – | – | – | 5,87 | – | – | – | – | – | – | – | – | |
Crystal | – | – | – | – | – | – | – | – | – | 1,69 | – | – | – | – | 1,95 | – | – | – | – | |
Itaipava Fest | – | – | – | – | – | – | – | – | – | – | – | – | – | 2,03 | – | – | – | – | – | |
Itaipava Light Pilsen | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 2,23 | – | – | – | – | |
Itaipava Malzbier | – | – | – | – | – | – | – | – | – | 3,27 | – | – | – | – | 2,39 | – | – | – | – | |
Petrópolis | Itaipava Pilsen | – | – | – | – | – | – | 5,18 | – | 2,09 | 2,64 | – | – | – | 1,51 | 2,23 | 2,54 | – | – | 14,75 |
Itaipava Premium Pilsen | – | – | – | – | – | – | 5,93 | – | – | 3,12 | – | – | – | – | 2,34 | – | – | – | – | |
Itaipava Zero Álcool | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 2,56 | – | – | – | – | |
Petra Aurum | – | – | – | – | – | – | – | – | – | – | 5,58 | – | – | – | – | – | – | 14,32 | – | |
Petra Book | – | – | – | – | – | – | – | – | – | – | 5,58 | – | – | – | – | – | – | 14,32 | – | |
Petra Schwarz | – | – | – | – | – | – | – | – | – | – | 5,58 | – | – | – | – | – | – | 14,32 | – | |
Bauhaus Cobre | – | – | – | – | – | – | – | – | – | 3,36 | 7,43 | – | – | – | – | 2,98 | – | – | – | |
Premium | Bauhaus Trig’Or | – | – | – | – | – | – | – | – | – | – | 8,67 | – | – | – | – | – | – | – | – |
Santa Fé | – | – | – | – | – | – | – | – | – | 3,06 | 6,69 | – | – | – | – | 2,67 | – | – | – | |
La Brunette | – | – | – | – | – | – | – | – | – | 5,58 | – | 9,74 | – | – | – | – | – | – | – | |
Schlau Trigo | – | – | – | – | – | – | – | – | – | – | – | 9,74 | – | – | – | – | – | – | – | |
Schmitt | Schmitt Ale | – | – | – | – | – | – | – | – | – | 4,47 | – | – | – | – | – | – | – | – | – |
Schmitt Barley Wine | – | – | – | – | – | – | – | – | – | 5,97 | – | – | – | – | – | – | – | – | – | |
Schmitt Magnun | – | – | – | – | – | – | – | – | – | – | – | 22,74 | – | – | – | – | – | – | – | |
Schmitt Sparkling Ale | – | – | – | – | – | – | – | – | – | – | – | 9,74 | – | – | – | – | – | – | – | |
Ebenholz | – | – | – | – | – | – | – | – | – | – | 6,07 | – | – | – | – | – | – | – | – | |
Gift Box Ebenholz – Kit 1 taça e 2 garrafas | – | – | – | – | – | – | – | – | – | – | 13,84 | – | – | – | – | – | – | – | – | |
Gift Box Gold – Kit 1 taça e 2 garrafas | – | – | – | – | – | – | – | – | – | – | 12,59 | – | – | – | – | – | – | – | – | |
Therezópolis | Gift Box Rubini – Kit 1 taça e 2 garrafas | – | – | – | – | – | – | – | – | – | – | 13,84 | – | – | – | – | – | – | – | – |
Gift Box Trio – Kit 3 garrafas | – | – | – | – | – | – | – | – | – | – | 15,33 | – | – | – | – | – | – | – | – | |
Gold | – | – | – | – | – | – | – | – | – | 6,54 | 10,88 | – | – | – | – | – | – | – | – | |
Rubini | – | – | – | – | – | – | – | – | – | – | 6,0 7 |
– | – | – | – | – | – | – | – | |
San’t Gallen | – | – | – | – | – | – | – | – | – | – | 5,29 | 6,62 | – | – | – | – | – | – | – | |
Sulamericana | – | – | – | – | – | – | – | – | – | – | – | 6,07 | – | – | – | – | – | – | – | |
Chope Wals | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 9,15 | |
Wals Dubbel | – | – | – | – | – | – | – | – | – | – | 12,59 | 34,33 | – | – | – | – | – | – | – | |
Wals Gioia | – | – | – | – | – | – | – | – | – | – | 9,15 | – | – | – | – | – | – | – | – | |
Wals Petroleum | – | – | – | – | – | – | – | – | – | – | 12,59 | – | – | – | – | – | – | – | – | |
Tropical Juice | Wals Pilsen | – | – | – | – | – | – | – | – | – | – | 12,02 | – | – | – | – | – | – | – | – |
Wals Quadruppel | – | – | – | – | – | – | – | – | – | – | 12,59 | 34,33 | – | – | – | – | – | – | – | |
Wals Trippel | – | – | – | – | – | – | – | – | – | – | 12,59 | 34,33 | – | – | – | – | – | – | – | |
Wals Witte | – | – | – | – | – | – | – | – | – | – | 12,02 | – | – | – | – | – | – | – | – | |
X-Wals | – | – | – | – | – | – | – | – | – | – | 6,29 | – | – | – | – | – | – | – | – | |
Birra Leggenda | – | – | – | – | – | – | – | – | – | 9,43 | – | – | – | – | – | – | – | – | – | |
Carlsberger | – | – | – | – | – | – | – | – | 2,32 | 3,18 | – | – | – | – | 2,87 | – | – | – | – | |
Cerveja D’Ávila | – | – | – | – | – | – | 2,71 | – | – | – | – | – | – | – | – | – | – | – | – | |
Cerveja Proibida | – | – | – | – | – | 1,27 | 4,25 | 4,20 | – | 2,25 | – | – | – | 1,52 | 1,91 | 2,21 | – | – | – | |
Colônia | – | – | – | – | – | – | 3,95 | – | – | – | – | – | – | – | 1,80 | – | – | – | – | |
Colorado Cauim | – | – | – | – | – | – | – | – | – | 6,31 | 9,74 | – | – | – | – | – | – | – | – | |
Colorado demais tipos | – | – | – | – | – | – | – | – | – | 7,61 | 11,70 | – | – | – | – | – | – | – | – | |
Conti Malzbier | – | – | – | – | – | – | 2,39 | – | – | – | – | – | – | – | – | – | – | – | – | |
Conti Pilsen | – | – | – | – | – | – | 2,57 | – | – | – | – | – | – | – | 1,50 | – | – | – | – | |
Dado Bier | – | – | – | – | – | – | – | – | – | 2,65 | – | – | – | – | 2,59 | – | – | – | – | |
Outras Marcas | Dado Bier Larger | – | – | – | – | – | – | – | – | – | – | – | 5,06 | – | – | – | 2,47 | – | – | 14,75 |
Imperial Beer | – | – | – | – | – | 1,30 | 2,69 | 3,87 | – | 2,31 | – | – | – | – | 1,38 | – | – | – | – | |
Imperial Ouro | – | – | – | – | – | – | – | – | – | – | 4,03 | – | – | – | – | – | – | – | – | |
Krill | – | – | – | – | – | – | 3,84 | – | – | – | – | – | – | – | 2,30 | – | – | – | – | |
Kromus Premium | – | – | – | – | – | – | – | – | – | – | 6,24 | – | – | – | – | – | – | – | – | |
Miller | – | – | – | – | – | – | – | – | – | 3,92 | – | – | – | – | 3,92 | – | – | – | – | |
Província Dunkel | – | – | – | – | – | – | – | – | – | – | 6,73 | – | – | – | 4,23 | – | – | – | – | |
Província Pilsen | – | – | – | – | – | – | – | – | – | – | 6,73 | 7,03 | – | 1,86 | 2,18 | 2,23 | – | – | – | |
Província Red | – | – | – | – | – | – | – | – | – | – | 6,73 | – | – | – | 4,23 | – | – | – | – | |
Província sem Álcool | – | – | – | – | – | – | – | – | – | – | 6,73 | – | – | – | 2,42 | – | – | – | – | |
Província Weiss | – | – | – | – | – | – | – | – | – | – | 6,73 | – | – | – | 4,23 | – | – | – | – |
ANEXO II
Preço final utilizado como Base de Cálculo para Refrigerante (R$ por unidade)
Marcas | Embalagens | |||||||||||||||||||
Retornável | Descartável | Post MIX litro xarope | ||||||||||||||||||
até 200 ml | de 201 a 330 ml | 1 litro | 2 litros | Vidro até 360 ml | PET até 250 ml | PET de 251 a 600 ml | PET 1 litro | PET 1,5 litro | PET 2 litros | PET 2,25 litros | PET 2,5 litros | PET 3 litros | PET 3,3 litros | Garrafa de Alumínio até 250 ml | Lata | |||||
até 250 ml | de 251 a 360 ml | de 361 a 500 ml | ||||||||||||||||||
Coca-cola | Coca-cola | 1,17 | 2,11 | – | 3,37 | 2,10 | 1,28 | 2,80 | 3,26 | 3,81 | 5,11 | – | 5,20 | 5,00 | – | 4,00 | 1,49 | 2,05 | 3,00 | – |
Coca Light Plus | – | – | – | – | – | – | – | – | 3,81 | – | – | – | – | – | – | – | 2,21 | – | – | |
Coca Zero | – | 2,39 | – | – | – | – | 2,86 | – | 3,81 | 5,12 | – | 5,26 | – | – | – | – | 2,04 | – | – | |
Schweppes | – | – | – | – | 1,99 | – | – | – | 4,09 | – | – | – | – | – | – | – | 2,23 | – | 20,80 | |
Kuat | 1,10 | 1,65 | – | – | – | – | 2,20 | – | 3,43 | 3,03 | – | 3,38 | 3,76 | – | – | 1,49 | 1,51 | – | – | |
Taí | – | – | – | – | – | – | – | – | – | 3,58 | – | – | – | – | – | – | – | – | – | |
Aquarius Fresh | – | – | – | – | – | – | 2,08 | – | 3,38 | – | – | – | – | – | – | – | – | – | – | |
Outros | 1,10 | 2,08 | – | – | – | – | 2,64 | – | 3,43 | 4,15 | – | 4,35 | 4,49 | – | – | 1,49 | 1,93 | – | – | |
Guaraná Antarctica | – | 1,98 | 2,12 | – | – | 1,19 | 2,72 | 2,66 | 3,43 | 4,67 | 3,91 | 5,00 | – | 4,75 | – | – | 1,91 | – | – | |
H2OH | – | – | – | – | – | – | 2,63 | – | 3,19 | – | – | – | – | – | – | – | – | – | – | |
AmBev | Pepsi-cola | – | 1,98 | 2,12 | – | – | 1,18 | 2,70 | 2,66 | 3,37 | 4,06 | 3,84 | 4,86 | – | 4,66 | – | – | 1,83 | – | – |
Pepsi Twist | – | 1,98 | – | – | – | – | 2,50 | – | – | 4,07 | – | – | – | – | – | – | 1,81 | – | – | |
Tônica Antarctica | – | 1,98 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 2,26 | – | – | |
Outros | – | 1,98 | – | – | – | 1,16 | 2,73 | – | 3,14 | 3,78 | – | – | – | – | – | – | 1,81 | – | – | |
Brasil Kirin | Schin Cola | – | – | – | – | – | 1,12 | 2,00 | – | – | 2,86 | – | – | – | – | – | – | 1,44 | – | – |
Itubaina | – | – | – | – | 1,68 | 1,06 | – | – | – | 3,01 | – | – | – | – | – | – | 1,83 | – | – | |
Itubaína Maçã | – | – | – | – | – | – | – | – | – | 3,05 | – | – | – | – | – | – | – | – | – | |
Skinka | – | – | – | – | – | – | 1,87 | – | – | – | – | – | – | – | – | – | – | – | – | |
Schin Outros Sabores | – | – | – | – | – | 1,03 | 1,64 | – | – | 3,02 | – | – | – | – | – | – | 1,53 | – | – |
ANEXO III
Preço final utilizado como Base de Cálculo para Refrigerante (R$ por unidade)
Marcas | Embalagens | ||||||||||||||||
Retornável | Descartável | Post MIX litro xarope | |||||||||||||||
até 330 ml | de 331 a 500 ml | de 501 a 600 ml | de 601 a 1.000 ml | de 1.001 a 2.000 ml | Vidro até 350 ml | PET até 350 ml | PET de 351 a 500 ml | PET de 501 a 600 ml | PET de 601 a 1.000 ml | PET de 1.001 a 1.500 ml | PET de 1.501 a 2.000 ml | PET de 2.001 a 2.500 ml | PET de 2.501 a 3.300 ml | Lata | |||
até 360 ml | |||||||||||||||||
Amazonas | Comum | 0,97 | – | 1,17 | – | – | – | 0,98 | 1,13 | – | – | – | 2,52 | – | – | – | – |
Zero | – | – | – | – | – | – | – | 1,12 | – | – | – | 2,52 | – | – | – | – | |
Belco | Belco | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 0,90 | – |
Blackcola | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 0,90 | – | |
Cerpa | Diversos Sabores | – | 0,74 | – | – | – | – | – | – | – | – | – | 2,56 | – | – | 1,18 | – |
PET Zero | – | – | – | – | – | – | – | – | – | – | – | 2,56 | – | – | – | – | |
Cerradinho | – | 1,07 | – | 1,71 | – | – | – | 1,03 | – | 1,65 | – | – | 2,75 | – | 3,43 | – | – |
Americam-Cola | 0,89 | – | – | – | – | – | – | – | – | – | – | – | 2,87 | 3,41 | – | – | |
Goianinho | 1,13 | – | 1,22 | – | – | – | 0,97 | – | 1,13 | – | – | 2,73 | – | 3,41 | 1,15 | – | |
Imperial | Grapette | 1,18 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
Orange | 0,89 | – | – | – | – | – | – | – | 1,82 | – | – | 2,73 | – | – | – | – | |
Outros | 1,12 | – | 1,05 | – | – | – | 0,97 | – | 1,22 | – | – | 2,73 | – | – | 1,18 | – | |
Indaiá | – | – | – | – | – | – | – | 0,97 | 1,52 | – | 1,84 | – | 2,54 | – | – | – | – |
Cristalina | – | – | 0,89 | – | – | – | – | – | 1,10 | 1,50 | – | 2,10 | – | – | 1,05 | 18,84 | |
Malta | Cristalina Citrus | – | – | – | – | – | – | – | – | 1,10 | 1,50 | – | 2,10 | – | – | – | – |
Tropicola | – | – | 0,89 | – | – | – | – | – | 1,10 | 1,50 | – | 2,10 | – | – | 1,05 | – | |
Guaraná | – | – | – | – | – | – | 1,08 | – | 1,95 | – | – | 3,20 | – | – | 1,46 | – | |
Mineiro | Laranja | – | – | – | – | – | – | 1,08 | – | 1,95 | – | – | 3,20 | – | – | 1,46 | – |
Limão | – | – | – | – | – | – | 1,08 | – | 1,95 | – | – | 3,20 | – | – | 1,46 | – | |
Zap Cola | – | – | – | – | – | – | 1,08 | – | 1,95 | – | – | 3,20 | – | – | 1,46 | – | |
Classic | – | – | – | – | – | 1,97 | – | – | – | – | – | – | – | – | – | – | |
Citrus Classic | – | – | – | – | – | – | – | – | – | 3,08 | 3,17 | – | – | – | 1,91 | – | |
Newage | Club Soda Classic | – | – | – | – | – | 1,97 | – | – | – | – | – | – | – | – | – | – |
Tônica Classic Tô- nica | – | – | – | – | – | – | – | – | – | 3,08 | – | – | – | – | 1,91 | – | |
Xamego | – | – | – | – | – | – | – | – | – | – | 2,40 | – | – | 3,50 | – | – | |
Xameguinho | – | – | – | – | – | – | 1,15 | – | – | – | – | – | – | – | – | – | |
Spool | Spool | – | – | – | – | – | – | – | – | – | – | – | 2,25 | – | – | – | – |
Spoolzinho | – | – | – | – | – | – | 0,83 | – | – | – | – | – | – | – | – | – |
ANEXO IV
Preço final utilizado como Base de Cálculo para Bebida Hidroeletrolítica (isotônica) e Energética (R$ por unidade)
Marcas | Embalagens Descartáveis | |||
Copo | Lata | Vidro | Plástico | |
Adrenalina 250 ml | – | 6,43 | – | – |
Adrenalina Energy Drink 473 ml | – | 7,67 | – | – |
Atomic 250 ml | – | 5,60 | – | – |
Bad Boy 269 ml | – | 5,80 | – | – |
Blackmoon Energy Drink 250 ml | – | – | – | 4,49 |
Blackmoon Energy Drink 350 ml | – | 4,24 | – | – |
Blackmoon Energy Drink 1.500 ml | – | – | – | 7,01 |
Blackmoon Energy Drink 2.000 ml | – | – | – | 18,63 |
Bolt Energy Drink 269 ml | – | 5,37 | – | – |
Bug Energy Drink 250 ml | – | 5,30 | – | – |
Bug Energy Drink 500 ml | – | – | – | 5,24 |
Bug Energy Drink 1.000 ml | – | – | – | 10,48 |
Burn 260 ml | – | 6,30 | – | – |
Burn 473 ml | – | 8,68 | – | – |
Burn 1.000 ml | – | – | – | 11,29 |
Burn Energy Drink 250 ml | – | – | 7,66 | – |
Cerpa Amazon Power 269 ml | – | 5,22 | – | – |
Citrus Cool Parmalat 500 ml | – | – | – | 1,99 |
D’Alice 400 ml | – | – | – | 0,97 |
Da Tribo 480 ml | – | – | – | 1,93 |
Ducoco 500 ml | – | – | – | 3,71 |
Ecco Sabores 269 ml | – | 5,27 | – | – |
Energil Sport 500 ml | – | – | – | 2,44 |
Extra Power 270 ml | – | 4,31 | – | – |
Extra Power 310 ml | – | 5,25 | – | – |
Extra Power 473 ml | – | 5,65 | – | – |
Extra Power 710 ml | – | 8,18 | – | – |
Extra Power 1.000 ml | – | – | – | 9,28 |
Extra Power 2.000 ml | – | – | – | 14,14 |
Flash Power 250 ml | – | 6,03 | – | – |
Flying Horse 270 ml | – | 5,75 | – | – |
Flying Horse 310 ml | – | 5,25 | – | – |
Flying Horse 473 ml | – | 6,61 | – | – |
Flying Horse 710 ml | – | 7,08 | – | – |
Flying Horse 1.000 ml | – | – | – | 8,48 |
Flying Horse 2.000 ml | – | – | – | 21,36 |
Fusion 250 ml | – | 5,78 | – | – |
Fusion 1.000 ml | – | – | – | 10,37 |
Gatorade 350 ml | – | – | – | 2,24 |
Gatorade 500 ml | – | – | – | 3,72 |
Gatorade 1.000 ml | – | – | – | 4,49 |
Gladiator 270 ml | – | 5,18 | – | – |
Gladiator 473 ml | – | 7,67 | – | – |
Guará Power 300 ml | 1,03 | – | – | – |
Guaramix 290 ml | 1,36 | – | – | – |
Guaramix 500 ml | – | – | – | 2,73 |
Guaraná Power 300 ml | 1,68 | – | – | – |
Guaraná Power 500 ml | – | – | – | 1,93 |
Guaraná Power 1.500 ml | – | – | – | 3,67 |
Guaranapis 20 ml | – | – | – | 2,57 |
Guaraplus 500 ml | – | – | – | 1,89 |
Guaravita 290 ml | 0,96 | – | – | – |
Guaraviton 500 ml | – | – | – | 2,54 |
Hiline 110 ml | – | – | 2,11 | – |
I 9 Hidrotônico 500 ml | – | – | – | 3,19 |
Ice Plus 450 ml | – | – | – | 1,67 |
Indaiá Citrus 330 ml | – | – | – | 1,25 |
Indaiá Citrus 1.000 ml | – | – | – | 2,45 |
Indaiá Citrus 2.000 ml | – | – | – | 2,89 |
Indaiá Night Power 269 ml | – | 4,29 | – | – |
Indaiá Night Power 1.500 ml | – | – | – | 10,36 |
Insano 250 ml | – | 5,92 | – | – |
Insano 269 ml | – | – | – | 3,81 |
Insano 1.000 ml | – | – | – | 10,48 |
Kapeta 10 ml | – | – | – | 1,93 |
Mamute 2.000 ml | – | – | – | 10,25 |
Marathon 240 ml | 1,14 | – | – | – |
Marathon 500 ml | – | – | 2,96 | 2,85 |
Maraú 300 ml | – | – | – | 2,70 |
Monster 500 ml | – | 7,14 | – | – |
Nat Power 269 ml | – | 4,34 | – | – |
Nat Power 600 ml | – | – | – | 3,80 |
Nat Power 1.000 ml | – | – | – | 8,00 |
Nat Power 2.000 ml | – | – | – | 14,30 |
On Line 270 ml | – | 4,99 | – | – |
On Line 1.000 ml | – | – | – | 10,26 |
On Line 2.000 ml | – | – | – | 21,36 |
Power Bull 250 ml | – | 4,84 | – | – |
Power Bull 1.000 ml | – | – | – | 10,48 |
Powerade 500 ml | – | – | – | 3,79 |
Red Bull 250 ml | – | 7,24 | – | – |
Red Bull 355 ml | – | 8,50 | – | – |
Red Bull 473 ml | – | 10,41 | – | – |
Red Hot 250 ml | – | 5,74 | – | – |
Sonny 450 ml | – | – | – | 1,54 |
Taffman E 110 ml | – | – | 2,44 | – |
Titanium 269 ml | – | 2,66 | – | – |
Titanium 270 ml | – | – | – | 2,33 |
Titanium 500 ml | – | – | – | 3,33 |
Titanium 1.000 ml | – | – | – | 5,00 |
Titanium 2.000 ml | – | – | – | 8,00 |
TR4 Energy Drink 269 ml | – | 5,16 | – | – |
TR4 Energy Drink 1.500 ml | – | – | – | 8,50 |
UHU Energy Drink 1.000 ml | – | – | – | 10,48 |
UHU Energy Drink 2.000 ml | – | – | – | 22,87 |
Viper 250 ml | – | 5,22 | – | – |
Vulcano 250 ml | – | 4,52 | – | – |
Vulcano 500 ml | – | – | – | 6,82 |
Vulcano 1.000 ml | – | – | – | 9,48 |
Vulcano 2.000 ml | – | – | – | 15,25 |
220V 270 ml | – | 5,34 | – | – |
220V 473 ml | – | 6,51 | – | – |
220V 710 ml | – | 7,52 | – | – |
220V 1.000 ml | – | – | – | 10,38 |
220V 2.000 ml | – | – | – | 20,91 |
220V 3.000 ml | – | – | – | 31,35 |
ANEXO V
Preço final utilizado como Base de Cálculo do ICMS para Água Mineral (R$ por unidade)
Volume | Embalagem | |||||||
Plástico | Vidro Retornável | Vidro Descartável | Vidro Descartável | |||||
Nacional | Importado | |||||||
Com Gás | Sem Gás | Com Gás | Sem Gás | Com Gás | Sem Gás | Com Gás | Sem Gás | |
até 200 ml | – | 0,57 | – | – | – | – | – | – |
de 201 a 350 ml | 1,41 | 1,30 | 2,11 | 1,95 | 2,74 | 2,53 | 3,81 | 4,79 |
de 351 a 500 ml | 1,61 | 1,23 | – | – | – | – | – | – |
de 501 a 600 ml | 2,04 | 1,88 | – | – | – | – | – | – |
de 601 a 1.000 ml | – | 2,24 | – | – | – | – | 7,62 | 9,58 |
de 1.001 a 1.250 ml | 3,41 | 3,33 | – | – | – | – | – | – |
de 1.251 a 1.500 ml | 2,56 | 2,18 | – | – | – | – | – | – |
de 1.501 a 2.000 ml | 2,77 | 2,23 | – | – | – | – | – | – |
de 2.001 a 3.000 ml | 3,91 | 3,91 | – | – | – | – | – | – |
de 3.001 a 5.000 ml | 5,65 | 6,07 | – | – | – | – | – | – |
de 5.001 a 10.000 ml | – | 10,83 | – | – | – | – | – | – |
de 10.001 a 20.000 ml | – | 7,71 | – | – | – | – | – | – |
ANEXO VI
Preço final utilizado como Base de Cálculo do ICMS para Gelo (R$ por unidade)
Gelo | |
Apresentação do Produto | Preço por Quilo |
Em Barra | 1,00 |
Em Cubos | 1,46 |
Triturado | 0,87 |
Outros Tipos | 1,46 |