A DIRETORA DE ADMINISTRAÇÃO TRIBUTÁRIA, no uso de sua competência estabelecida no art. 18 do Regimento Interno da Secretaria de Estado da Fazenda, aprovado pelo Decreto n° 2.762, de 19 de novembro de 2009, e
CONSIDERANDO o disposto no § 3° do art. 41 da Lei n° 10.297, de 26 de dezembro de 1996, no art. 42 do Anexo 3 do Regulamento do ICMS, aprovado pelo Decreto n° 2.870, de 27 de agosto de 2001, e a competência delegada pela Portaria SEF n° 182, de 30 de novembro de 2007,
RESOLVE:
Art. 1° O Anexo I do Ato DIAT 043/2020, de 25 de novembro de 2020, passa a vigorar, em relação às cervejas e chopes das empresas Besser Bier, Cambé, Cervejaria Fermi, Destroyer Beer, Faixa Preta, Grassi, Halzbier, Nefasta Cervejaria Artesanal, Primeroh, Ritual Cervejaria, Stuttgart e Tupiniquim, e conforme consta no Processo SEF 2390/2021, com os valores de Preço Médio Ponderado a Consumidor Final (PMPF) estabelecidos no Anexo I deste Ato.
Art. 2° O Anexo III do Ato DIAT 043/2020, de 25 de novembro de 2020, passa a vigorar, em relação aos energéticos e isotônicos das empresas Grassi e Max Wilhelm, e conforme consta no Processo SEF 2390/2021, com os valores de Preço Médio Ponderado a Consumidor Final (PMPF) estabelecidos no Anexo II deste Ato.
Art. 3° Este Ato entra em vigor na data de sua publicação, produzindo efeitos a partir do dia 1° de março de 2021.
Florianópolis, 24 de fevereiro de 2021.
LENAI MICHELS
Diretora de Administração Tributária
ANEXO I
(Ato DIAT n° 006/2021)
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
(Vigência a partir de 01 de março de 2021)
| FABRICANTE, IMPORTADOR OU DISTRIBUIDOR | CERVEJA E CHOPE | Chope em Litro |
Cerveja em Litro |
||||||||||||
| CNPJ Básico | Nome | Marcas | Garrafa de Alumínio, Vidro e PET Descartável | Garrafa de Vidro Retornável | Alumínio Descartável | ||||||||||
| Até 330ml | 331 a 450ml | 451 a 650ml | 651 a 1000ml | Acima de 1000ml | Até 660ml | Acima de 660ml | Até 330ml | 331 a 450ml | Acima de 450ml | ||||||
| 22.113.901 | Besser Bier | 10933 | American Lager Extra Puro Malte | – | – | 13,80 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 12088 | Besser Bier – demais tipos Pet 2L | – | – | – | – | 23,30 | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 12089 | Besser Bier – Session IPA | 10,35 | – | 14,43 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 12480 | Besser Bier Blond Ale | – | – | 14,86 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 10923 | Besser Bier Hefeweizen | – | – | 14,80 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 10922 | Besser Bier Kristall Weisse | – | – | 13,15 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 13153 | Besser Bier Malzbier | – | – | 14,00 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 10929 | Besser Bier Munich | – | – | 13,46 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 10921 | Besser Bier Oktoberfest | – | – | 13,15 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 10920 | Besser Bier Pilsener | – | – | 13,15 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 10924 | Besser Bier Schwarzbier | – | – | 13,94 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 10934 | Besser Bier todos os tipos | – | – | – | – | – | – | – | – | – | – | 21,63 | – |
| 22.113.901 | Besser Bier | 11356 | Extra Tipo pale Lager | 10,73 | – | 18,41 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 12791 | Kit 1 cerveja + 1 copo (madeira) | – | – | 51,42 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 12792 | Kit 1 cerveja + caneco | – | – | 55,84 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 10932 | Kit 1 gf 600 ml 1 cp Besser Bier | – | – | 38,67 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 12691 | Kit 2 garrafas (madeira) | – | – | 58,34 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 12693 | Kit 2 garrafas + copo (madeira) | – | – | 67,10 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 10931 | Kit 2 gf 600 ml 1 cp Besser Bier | – | – | 54,14 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 12479 | Kit 2 gf 600 ml, 2 copos, 1 Balde Acril | – | – | 89,98 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 10925 | Kit 2 gf Besser Bier | – | – | 33,59 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 12692 | Kit 3 garrafas (madeira) | – | – | 64,98 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 10930 | Kit 3 gf 600 ml Besser Bier | – | – | 47,38 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 10926 | Kit 4 gf Besser Bier | – | – | 52,05 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 10928 | Kit copo cristal Besser Bier Lager | – | – | 70,92 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 10927 | Kit copo cristal Besser Bier Weisen | – | – | 56,92 | – | – | – | – | – | – | – | – | – |
| 22.113.901 | Besser Bier | 11386 | Puro Malte Tipo Kolsch | – | – | 16,36 | – | – | – | – | – | – | – | – | – |
| 24.597.105 | Cambé | 11151 | Amadeus Lager | – | – | – | – | – | – | – | – | – | – | 21,61 | – |
| 24.597.105 | Cambé | 13155 | Brasser Black | – | – | 10,34 | – | – | – | – | – | – | – | – | – |
| 24.597.105 | Cambé | 12760 | Brasser Escura | – | – | – | – | 19,66 | – | – | – | – | – | – | – |
| 24.597.105 | Cambé | 13157 | Brasser Hop Lager | – | – | 11,11 | – | – | – | – | – | – | – | – | – |
| 24.597.105 | Cambé | 12756 | Brasser IPA | – | – | 13,00 | – | 19,66 | – | – | – | – | – | – | – |
| 24.597.105 | Cambé | 12759 | Brasser Lager | – | – | 9,21 | – | 17,20 | – | – | – | – | – | – | – |
| 24.597.105 | Cambé | 12755 | Brasser Pale Ale | – | – | 13,12 | – | 19,66 | – | – | – | – | – | – | – |
| 24.597.105 | Cambé | 13154 | Brasser Pilsen Puro Malte | – | – | 9,00 | – | – | – | – | – | – | – | – | – |
| 24.597.105 | Cambé | 12758 | Brasser Puro Malte | – | – | – | – | 19,66 | – | – | – | – | – | – | – |
| 24.597.105 | Cambé | 13156 | Brasser Puro Malte Extra Premium | – | – | 11,00 | – | – | – | – | – | – | – | – | – |
| 24.597.105 | Cambé | 13158 | Brasser Red Ale | – | – | 15,36 | – | – | – | – | – | – | – | – | – |
| 24.597.105 | Cambé | 12757 | Brasser Weiss | – | – | 12,19 | – | 23,67 | – | – | – | – | – | – | – |
| 24.597.105 | Cambé | 11152 | Escuro Amadeus | – | – | – | – | – | – | – | – | – | – | 21,61 | – |
| 24.597.105 | Cambé | 11150 | Pilsen Brasser | – | – | 8,30 | – | 17,20 | – | – | – | – | – | 21,61 | – |
| 31.263.375 | Cervejaria Fermi | 12841 | Alien me leva – Sour New England IPA | – | – | – | – | – | – | – | – | – | 20,91 | 24,19 | – |
| 31.263.375 | Cervejaria Fermi | 12969 | Alien Vibes – Sour | – | – | – | – | – | – | – | – | – | 19,50 | 20,54 | – |
| 31.263.375 | Cervejaria Fermi | 11971 | Bellatrix Catharina Sour de Framboesa | – | – | – | – | – | – | – | – | – | 20,91 | 21,86 | – |
| 31.263.375 | Cervejaria Fermi | 12955 | By the Ocean – Gose | – | – | – | – | – | – | – | – | – | 22,13 | 22,86 | – |
| 31.263.375 | Cervejaria Fermi | 12848 | Conjunção Planetária – Double New England IPA | – | – | – | – | – | – | – | – | – | 22,44 | 24,38 | – |
| 31.263.375 | Cervejaria Fermi | 13093 | Cosmic Rainbow – Double New England IPA | – | – | – | – | – | – | – | – | – | 23,00 | 25,50 | – |
| 31.263.375 | Cervejaria Fermi | 12009 | Curiosity – Juicy APA | – | – | – | – | – | – | – | – | – | 22,00 | 21,34 | – |
| 31.263.375 | Cervejaria Fermi | 12956 | Dark Side of the Juicy – Juicy IPA | – | – | – | – | – | – | – | – | – | 23,46 | 24,83 | – |
| 31.263.375 | Cervejaria Fermi | 12402 | Double New England Indian Pale Ale | – | – | – | – | – | – | – | – | – | – | 24,67 | – |
| 31.263.375 | Cervejaria Fermi | 13148 | Efeito Zenith – Hazy IPA | – | – | – | – | – | – | – | – | – | 23,00 | 25,48 | – |
| 31.263.375 | Cervejaria Fermi | 12401 | Gravity – Imperial Stout | – | – | – | – | – | – | – | – | – | – | 24,66 | – |
| 31.263.375 | Cervejaria Fermi | 11969 | Halley Hops New England IPA | – | – | – | – | – | – | – | – | – | 23,46 | 24,34 | – |
| 31.263.375 | Cervejaria Fermi | 12575 | Indian Pale Ale – IPA todos os tipos | – | – | – | – | – | – | – | – | – | 16,79 | 21,11 | – |
| 31.263.375 | Cervejaria Fermi | 12957 | Kraken Mare – Juicy IPA | – | – | – | – | – | – | – | – | – | 23,36 | 24,58 | – |
| 31.263.375 | Cervejaria Fermi | 12574 | Laika Journey – Hop Sour | 22,02 | – | – | – | – | – | – | – | – | 19,08 | 22,19 | – |
| 31.263.375 | Cervejaria Fermi | 13147 | Martians – Hazy IPA | – | – | – | – | – | – | – | – | – | 24,20 | 25,52 | – |
| 31.263.375 | Cervejaria Fermi | 13098 | Oops I Grapped a Sour – Hop Sour | – | – | – | – | – | – | – | – | – | 20,80 | 21,39 | – |
| 31.263.375 | Cervejaria Fermi | 13108 | Space Party – Hazy IPA | – | – | – | – | – | – | – | – | – | 22,16 | 22,66 | – |
| 31.263.375 | Cervejaria Fermi | 12842 | Stardust – New England IPA | – | – | – | – | – | – | – | – | – | 22,24 | 23,37 | – |
| 31.263.375 | Cervejaria Fermi | 13082 | Strata-se – Hazy IPA | – | – | – | – | – | – | – | – | – | 22,00 | 27,00 | – |
| 31.263.375 | Cervejaria Fermi | 12958 | Tem Farinha no Meu Suco – Hazy IPA | – | – | – | – | – | – | – | – | – | 23,46 | 23,71 | – |
| 31.263.375 | Cervejaria Fermi | 11970 | Zenith American Wheat Beer | – | – | – | – | – | – | – | – | – | 19,38 | 21,82 | – |
| 21.311.033 | Destroyer Beer | 13094 | Cruzador American Lager | – | – | 10,04 | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 13097 | Cruzador Red Ale | – | – | 15,75 | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 13096 | Cruzador Session IPA | – | – | 14,39 | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 12592 | Destroyer American Pale Ale | – | 5,88 | 11,68 | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 13149 | Destroyer Beer 0.0% Álcool | – | 3,79 | – | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 10996 | Destroyer Beer APA | – | 9,29 | 14,88 | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 11397 | Destroyer Beer Belgian Ale | – | 7,76 | 15,20 | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 10993 | Destroyer Beer Chopp Todos os Tipos | – | – | – | – | – | – | – | – | – | – | 21,62 | – |
| 21.311.033 | Destroyer Beer | 10998 | Destroyer Beer IPA | – | 10,81 | 16,72 | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 13150 | Destroyer Beer Light | – | 4,47 | – | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 10997 | Destroyer Beer Pilsen | – | 6,62 | 12,31 | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 10994 | Destroyer Beer Weiss | – | 8,25 | 13,95 | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 12589 | Destroyer Belgian Blond Ale | – | 6,17 | 13,68 | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 12593 | Destroyer India Pale Ale | – | 5,28 | 10,75 | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 13095 | Destroyer IPA Sem Glúten | – | 5,28 | – | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 12594 | Destroyer Premium Pilsen | – | 5,06 | 7,84 | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 12590 | Destroyer Weizen | – | 8,82 | 8,10 | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 11885 | Kit de Cervejas 4 Estilos | – | – | 49,51 | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 11512 | Kit de Cervejas 5 Estilos | – | 40,58 | – | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 11884 | Naval American Lager | – | 4,41 | 7,64 | – | – | – | – | – | – | – | – | – |
| 21.311.033 | Destroyer Beer | 12591 | Puro Malte American Lager Naval | – | 4,29 | 5,20 | – | – | – | – | – | – | – | – | – |
| 22.989.549 | Faixa Preta | 11006 | Chope Dragon Rock Dunkel Weiss Esc | – | 9,57 | 16,32 | – | – | – | – | – | – | – | 24,12 | – |
| 22.989.549 | Faixa Preta | 13116 | Chope Dunkel Weiss Dragon Rock | – | – | – | 16,07 | – | – | – | – | – | – | – | – |
| 22.989.549 | Faixa Preta | 11007 | Chope Grand Shiran Weiss | – | – | – | 16,13 | – | – | – | – | – | – | 24,12 | – |
| 22.989.549 | Faixa Preta | 11005 | Chope Hajime Pilsen | – | 7,94 | 14,79 | 13,28 | – | – | – | – | – | – | 21,62 | – |
| 22.989.549 | Faixa Preta | 13115 | Chope Imperial Rye Ipa Hardcore | – | – | – | 16,22 | – | – | – | – | – | – | – | – |
| 22.989.549 | Faixa Preta | 12348 | Faixa Preta 1910 Hardcore Imperial Rye IPA | – | – | 21,85 | – | – | 22,22 | – | – | – | – | 22,17 | – |
| 22.989.549 | Faixa Preta | 12345 | Faixa Preta Brut IPA | – | – | – | – | – | – | – | – | – | – | 21,62 | – |
| 22.989.549 | Faixa Preta | 13114 | Faixa Preta Dragon Rock Dunkel Weiss | – | – | 12,93 | – | – | – | – | – | – | – | – | – |
| 22.989.549 | Faixa Preta | 11010 | Faixa Preta Dubbel Lord Dan Pausteuriz | – | 15,42 | 18,52 | – | – | – | – | – | – | – | 22,91 | – |
| 22.989.549 | Faixa Preta | 11011 | Faixa Preta Extra Especial Bitter | – | – | 19,17 | – | – | – | – | – | – | – | 21,63 | – |
| 22.989.549 | Faixa Preta | 12365 | Faixa Preta Hajime | – | – | 17,50 | – | – | – | – | – | 5,79 | – | – | – |
| 22.989.549 | Faixa Preta | 12346 | Faixa Preta Hop Weizen | – | – | – | – | – | – | – | – | – | – | 21,62 | – |
| 22.989.549 | Faixa Preta | 12347 | Faixa Preta Spiced Porter | – | – | – | – | – | – | – | – | – | – | 21,63 | – |
| 22.989.549 | Faixa Preta | 11012 | Sírio Czech Pilsner | – | – | 14,82 | – | – | – | – | – | – | – | – | – |
| 22.989.549 | Faixa Preta | 11013 | Sírio Strong Golden Ale | – | – | 15,67 | – | – | – | – | – | – | – | – | – |
| 22.989.549 | Faixa Preta | 11014 | Traira Aprendiz Pale Ale | – | – | – | – | – | – | – | – | – | – | 22,90 | – |
| 01.731.172 | Grassi | 12054 | APA Baly Bier | – | – | 8,67 | – | – | – | – | – | – | – | – | – |
| 01.731.172 | Grassi | 12056 | Bali Hai | – | – | 4,76 | – | – | – | – | – | 2,04 | 2,86 | – | – |
| 01.731.172 | Grassi | 12055 | IPA Baly Bier | – | – | 12,91 | – | – | – | – | – | – | – | – | – |
| 01.731.172 | Grassi | 12058 | Lager Baly Bier | – | – | 6,50 | – | – | – | – | – | – | – | – | – |
| 01.731.172 | Grassi | 12057 | Pilsen Baly Bier | – | – | 5,20 | – | – | – | – | – | 2,11 | 2,95 | – | – |
| 01.731.172 | Grassi | 13018 | Puro Malte Pilsen Dutz | – | – | 8,68 | – | – | – | – | – | 2,59 | – | – | – |
| 01.731.172 | Grassi | 12053 | Weiss Baly Bier | – | – | 8,67 | – | – | – | – | – | – | – | – | – |
| 28.532.805 | HALZBIER | 13125 | Holzbier American IPA | – | – | – | 17,63 | – | – | – | – | – | – | – | – |
| 28.532.805 | HALZBIER | 13123 | Holzbier APA | – | – | 15,76 | – | 22,40 | – | – | – | – | – | – | – |
| 28.532.805 | HALZBIER | 13126 | Holzbier Coquetel Vinho | – | – | – | – | 18,46 | – | – | – | – | – | – | – |
| 28.532.805 | HALZBIER | 13128 | Holzbier Kaigang American IPA | – | 9,80 | 19,60 | – | – | – | – | – | – | – | – | – |
| 28.532.805 | HALZBIER | 13127 | Holzbier Pilsen | – | 5,60 | 11,20 | – | 18,44 | – | – | – | – | – | – | – |
| 28.532.805 | HALZBIER | 13122 | Holzbier Red Ale | – | – | 16,25 | – | 21,00 | – | – | – | – | – | – | – |
| 28.532.805 | HALZBIER | 13124 | Holzbier Weiss | – | – | 15,40 | – | 23,48 | – | – | – | – | – | – | – |
| 25.350.207 | NEFASTA CERVEJARIA ARTESANAL | 13143 | American Pale Ale | – | – | 13,29 | – | – | – | – | – | – | – | – | – |
| 25.350.207 | NEFASTA CERVEJARIA ARTESANAL | 13140 | Black IPA | – | – | – | – | – | – | – | – | – | – | 23,00 | – |
| 25.350.207 | NEFASTA CERVEJARIA ARTESANAL | 13138 | Blond Ale Butiá | – | – | – | – | – | – | – | – | – | – | 21,49 | – |
| 25.350.207 | NEFASTA CERVEJARIA ARTESANAL | 13117 | Carmen Sandiego Neipa | – | – | – | – | – | – | – | – | – | – | 23,02 | – |
| 25.350.207 | NEFASTA CERVEJARIA ARTESANAL | 13121 | Desertora American IPA | – | – | – | – | – | – | – | – | – | – | 21,55 | – |
| 25.350.207 | NEFASTA CERVEJARIA ARTESANAL | 13142 | Desertora American IPA | – | – | 17,55 | – | – | – | – | – | – | – | – | – |
| 25.350.207 | NEFASTA CERVEJARIA ARTESANAL | 13139 | Double IPA | – | – | – | – | – | – | – | – | – | – | 23,42 | – |
| 25.350.207 | NEFASTA CERVEJARIA ARTESANAL | 13119 | Exilada Vienna Lager | – | – | 14,74 | – | – | – | – | – | – | – | 21,62 | – |
| 25.350.207 | NEFASTA CERVEJARIA ARTESANAL | 13141 | Kora Australian Pale Ale | – | – | – | – | – | – | – | – | – | – | 21,71 | – |
| 25.350.207 | NEFASTA CERVEJARIA ARTESANAL | 13146 | Munich Helles | – | – | 14,26 | – | – | – | – | – | – | – | – | – |
| 25.350.207 | NEFASTA CERVEJARIA ARTESANAL | 13144 | Nefasta Irish Red Ale | – | – | 15,34 | – | – | – | – | – | – | – | – | – |
| 25.350.207 | NEFASTA CERVEJARIA ARTESANAL | 13145 | Nefasta Pilsen | – | – | 11,27 | – | – | – | – | – | – | – | – | – |
| 25.350.207 | NEFASTA CERVEJARIA ARTESANAL | 13118 | Refugiada Irish Red Ale | – | – | – | – | – | – | – | – | – | – | 21,73 | – |
| 25.350.207 | NEFASTA CERVEJARIA ARTESANAL | 13120 | Six, Six Six American Pale Ale | – | – | – | – | – | – | – | – | – | – | 21,41 | – |
| 23.985.246 | Primeroh | 11154 | Fruit Beer | – | – | – | – | – | – | 21,60 | – | – | – | – | – |
| 23.985.246 | Primeroh | 11093 | Ipa | – | – | – | – | – | – | – | – | – | 35,70 | 22,71 | – |
| 23.985.246 | Primeroh | 11153 | Oatmeal Stout | – | – | – | – | – | – | 20,46 | – | – | – | – | – |
| 23.985.246 | Primeroh | 11095 | Pilsen | – | – | – | – | – | – | – | – | – | – | 21,62 | – |
| 23.985.246 | Primeroh | 11092 | Premium American Lager | – | – | – | – | – | – | – | – | – | – | 21,62 | – |
| 23.985.246 | Primeroh | 13135 | Primeróh American IPA | – | – | – | – | – | – | – | – | – | – | 21,11 | – |
| 23.985.246 | Primeroh | 13137 | Primeróh Catharina Sour Goiaba | – | – | – | – | – | – | – | – | – | – | 21,40 | – |
| 23.985.246 | Primeroh | 13136 | Primeróh Session IPA | – | – | – | – | – | – | – | – | – | – | 21,09 | – |
| 23.985.246 | Primeroh | 11094 | Trippel | – | – | – | – | – | – | – | – | – | – | 22,71 | – |
| 23.985.246 | Primeroh | 11091 | Witbier | – | – | – | – | – | – | – | – | – | – | 22,71 | – |
| 23.985.246 | Primeroh | 11096 | Wood Aged Beer | – | – | – | – | – | – | – | – | – | – | 30,61 | – |
| 34.822.771 | RITUAL CERVEJARIA | 13113 | Growler 1873 Munich Helles | – | – | – | 18,20 | – | – | – | – | – | – | – | – |
| 34.822.771 | RITUAL CERVEJARIA | 13132 | Growler Chopp Andrômeda American IPA | – | – | – | 21,46 | – | – | – | – | – | – | – | – |
| 34.822.771 | RITUAL CERVEJARIA | 13133 | Growler Chopp Omni American Pale Ale | – | – | – | 24,88 | – | – | – | – | – | – | – | – |
| 34.822.771 | RITUAL CERVEJARIA | 13134 | Growler Chopp Sabbat New England IPA | – | – | – | 25,20 | – | – | – | – | – | – | – | – |
| 34.822.771 | RITUAL CERVEJARIA | 13112 | Growler Silence and Distance Session IPA | – | – | – | 21,00 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10966 | Aecht Schlenkeria Rauchbier Märzen | – | – | 22,35 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10968 | Aecht Schlenkeria Rauchbier Urbock | – | – | 25,22 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10967 | Aecht Schlenkeria Rauchbier Weizen | – | – | 23,34 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10970 | Alpirsbacher Kloster todos os tipos | 17,00 | – | 15,79 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10969 | Alpirsbacher Special | – | – | 15,33 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10965 | Helles Schlenkeria Lager | – | – | 18,82 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10978 | Kit 1 gf e 1 copo König Pilsener Pilsen | – | – | 50,14 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10979 | Kit 1 gf e 1 copo Licher Weizen | – | – | 37,33 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10974 | Kit 1 gf e 1 copo Schlenkeria Rauchbier | – | – | 60,66 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10972 | Kit 1 gf e 1 copo Schneider Weisse | – | – | 58,30 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10971 | Kit 1 gf e 1 copo Wernesgrüner | 64,81 | – | – | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10973 | Kit 2 gf e 1 copo Schneider Weisse | – | – | – | 100,16 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10980 | Kit 2 gf e 2 copo Licher Weizen | – | – | – | 152,53 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10976 | König Pilsener Pilsen | – | – | 12,51 | – | – | – | – | 4,64 | – | 5,36 | – | – |
| 72.331.705 | Stuttgart | 11646 | Konig Pilsener Sem Alcool | 14,79 | – | – | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 11622 | Kostritzer Kellerbier | – | – | 19,26 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 11623 | Kostritzer Pale Ale | – | – | 20,93 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 11919 | Kostritzer Red Lager | – | – | 17,68 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 11621 | Kostritzer Schwarzbier | – | – | 18,10 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 11444 | Kostritzer Witbier | – | – | 22,81 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10977 | Licher Weizen Hefe-hell | – | – | 14,99 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 13129 | Pilsen Gilde | – | – | – | – | – | – | – | – | – | 5,88 | – | – |
| 72.331.705 | Stuttgart | 12598 | Pilsen Licher | – | – | – | – | – | – | – | – | 6,13 | 5,99 | – | – |
| 72.331.705 | Stuttgart | 11443 | Schlenkerla Eiche | – | – | 29,43 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 13035 | Schlenkerla Hansla com Baixo Teor Alcoólico | – | – | 16,00 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10963 | Schneider Weisse Aventinus Eisbock | 24,06 | – | – | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 11445 | Schneider Weisse Aventinus Vintage | – | – | 57,86 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10981 | Schneider Weisse TAP 1 Loira | – | – | 16,76 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10982 | Schneider Weisse TAP 2 Kistall | – | – | 16,76 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10983 | Schneider Weisse TAP 3 Alkoholfrei | – | – | 16,76 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10959 | Schneider Weisse TAP 4 Orgânica | – | – | 20,75 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10960 | Schneider Weisse TAP 5 Hopfenweisse | – | – | 20,75 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10961 | Schneider Weisse TAP 6 Aventinus | – | – | 19,47 | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10962 | Schneider Weisse TAP 7 Original | – | – | 16,76 | – | – | – | – | – | – | – | 25,98 | – |
| 72.331.705 | Stuttgart | 10964 | Schneider Weisse TAP X | – | 41,20 | – | 102,35 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 12597 | Trigo Aventinus Schneider Weisse | – | – | – | – | – | – | – | – | 10,87 | 10,62 | – | – |
| 72.331.705 | Stuttgart | 12596 | Trigo Helle Weiss Schneider Weisse | – | – | – | – | – | – | – | – | 8,76 | 8,56 | – | – |
| 02.663.432 | Tupiniquim | 11977 | Ligera IPA | – | – | – | – | – | – | – | – | 5,24 | – | – | – |
| 02.663.432 | Tupiniquim | 11980 | Ligera Pilsen | – | – | – | – | – | – | – | – | 2,94 | – | – | – |
| 02.663.432 | Tupiniquim | 12354 | Ligera Witbier | – | – | – | – | – | – | – | – | 4,92 | – | – | – |
| 02.663.432 | Tupiniquim | 12358 | Tupiniquim American Amber Ale | – | – | – | – | – | – | – | – | 3,57 | – | – | – |
| 02.663.432 | Tupiniquim | 11717 | Tupiniquim Blond Ale | – | – | – | – | – | – | – | – | 4,31 | – | – | – |
| 02.663.432 | Tupiniquim | 12078 | Tupiniquim Bock | – | – | – | – | – | – | – | – | 4,81 | – | – | – |
| 02.663.432 | Tupiniquim | 11665 | Tupiniquim Chocolate | – | – | 15,01 | – | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 12355 | Tupiniquim Chocolate Stout | – | – | – | – | – | – | – | – | 4,76 | – | – | – |
| 02.663.432 | Tupiniquim | 12357 | Tupiniquim Citrus Bomb | – | – | – | – | – | – | – | – | 5,83 | – | – | – |
| 02.663.432 | Tupiniquim | 11664 | Tupiniquim Citrus Bomb Ipa | – | – | 15,20 | – | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11849 | Tupiniquim Coconut IPA/Porter | – | – | – | – | – | – | – | – | 9,54 | – | – | – |
| 02.663.432 | Tupiniquim | 11975 | Tupiniquim Daily APA | – | – | – | – | – | – | – | – | 5,24 | – | – | – |
| 02.663.432 | Tupiniquim | 13130 | Tupiniquim Daily IPA | – | – | – | – | – | – | – | – | – | 7,38 | – | – |
| 02.663.432 | Tupiniquim | 10843 | Tupiniquim demais tipos | 9,05 | – | 12,71 | 21,02 | – | – | – | – | 4,77 | – | 24,12 | – |
| 02.663.432 | Tupiniquim | 13131 | Tupiniquim Double IPA | – | – | 13,49 | – | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11661 | Tupiniquim Efeito Simcoe Ipa | – | – | – | – | – | – | – | – | 9,54 | – | – | – |
| 02.663.432 | Tupiniquim | 11712 | Tupiniquim Elipse Black Ipa | – | – | – | – | – | – | – | – | 9,54 | – | – | – |
| 02.663.432 | Tupiniquim | 12789 | Tupiniquim Export | – | – | 6,81 | – | – | – | – | – | – | 4,90 | – | – |
| 02.663.432 | Tupiniquim | 12787 | Tupiniquim Gold Lager | – | – | 6,81 | – | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 12477 | Tupiniquim Helles | – | 3,92 | 12,59 | – | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11976 | Tupiniquim Hop Bomb IPA | – | – | – | – | – | – | – | – | 5,24 | – | – | – |
| 02.663.432 | Tupiniquim | 10842 | Tupiniquim IPAs | 13,68 | – | 14,95 | – | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11978 | Tupiniquim Juicy IPA | – | – | – | – | – | – | – | – | 5,24 | – | – | – |
| 02.663.432 | Tupiniquim | 12356 | Tupiniquim NE IPA | – | – | – | – | – | – | – | – | 5,83 | – | – | – |
| 02.663.432 | Tupiniquim | 11718 | Tupiniquim Nebulosa | – | – | – | – | – | – | – | – | 9,54 | – | – | – |
| 02.663.432 | Tupiniquim | 11660 | Tupiniquim Orvalho Apa | – | – | – | – | – | – | – | – | 9,54 | – | – | – |
| 02.663.432 | Tupiniquim | 10840 | Tupiniquim Pilsen | – | – | 12,11 | 20,28 | – | – | – | – | – | – | 21,62 | – |
| 02.663.432 | Tupiniquim | 12788 | Tupiniquim Pilsen Puro Malte | – | – | 6,81 | – | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11719 | Tupiniquim Polimango | – | – | – | – | – | – | – | – | 9,54 | – | – | – |
| 02.663.432 | Tupiniquim | 11411 | Tupiniquim Premium Lager | – | 3,72 | 6,98 | – | – | – | – | – | 3,14 | – | – | – |
| 02.663.432 | Tupiniquim | 11658 | Tupiniquim Premium Pale Ale | – | – | – | – | – | – | – | – | 4,20 | – | – | – |
| 02.663.432 | Tupiniquim | 12478 | Tupiniquim Red Ale | – | 3,92 | 15,74 | – | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 12360 | Tupiniquim Saison Pessego | – | – | – | – | – | – | – | – | 5,20 | – | – | – |
| 02.663.432 | Tupiniquim | 11663 | Tupiniquim Session Ipa | – | – | 15,20 | – | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 12359 | Tupiniquim Smoked Lager | – | – | – | – | – | – | – | – | 4,76 | – | – | – |
| 02.663.432 | Tupiniquim | 11713 | Tupiniquim Sol e Chuva Ipa | – | – | – | – | – | – | – | – | 9,54 | – | – | – |
| 02.663.432 | Tupiniquim | 11715 | Tupiniquim Sour Demais tipos | – | – | – | – | – | – | – | – | 5,61 | – | – | – |
| 02.663.432 | Tupiniquim | 11716 | Tupiniquim Summer Ipa | – | – | – | – | – | – | – | – | 8,42 | – | – | – |
| 02.663.432 | Tupiniquim | 11979 | Tupiniquim Summit APA | – | – | – | – | – | – | – | – | 5,24 | – | – | – |
| 02.663.432 | Tupiniquim | 11714 | Tupiniquim Supernova | – | – | – | – | – | – | – | – | 9,54 | – | – | – |
| 02.663.432 | Tupiniquim | 12476 | Tupiniquim Twisted Stout | – | – | – | – | – | – | – | – | 4,14 | – | – | – |
| 02.663.432 | Tupiniquim | 11720 | Tupiniquim Viena Lager | – | – | – | – | – | – | – | – | 4,20 | 4,90 | – | – |
| 02.663.432 | Tupiniquim | 10841 | Tupiniquim Weiss | – | 4,09 | 12,41 | 21,02 | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11659 | Tupiniquim Weiss Cristal | – | – | – | – | – | – | – | – | 4,31 | – | – | – |
| 02.663.432 | Tupiniquim | 11662 | Tupiniquim Weiss Maracujá | – | – | – | – | – | – | – | – | 4,31 | – | – | – |
| 02.663.432 | Tupiniquim | 12475 | Tupiniquim Witbier | – | 3,92 | – | – | – | – | – | – | – | – | – | – |
ANEXO II
(Ato DIAT n° 006/2021)
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA BEBIDAS HIDROELETROLÍTICAS E ENERGÉTICAS
(Vigência a partir de 01 de março de 2021)
| FABRICANTE, IMPORTADOR OU DISTRIBUIDOR | Energéticos, Embalagens Descartáveis | Isotônicos, Embalagens Descartáveis | |||||||||||
| CNPJ Básico | Nome | Marcas | Vidro e Pet | Lata | |||||||||
| Até 300ml | De 301 a 500ml | De 501 a 1000ml | Acima de 1000ml | Até 300ml | Acima de 300ml | Até 300ml | De 301 a 500ml | De 501 a 1000ml | Acima de 1000ml | ||||
| 01.731.172 | Grassi | 11229 | Bali Hai | 3,15 | – | 5,63 | – | – | – | – | – | – | – |
| 01.731.172 | Grassi | 11231 | Baly | 2,46 | – | 5,58 | 7,51 | 3,58 | 5,40 | – | – | – | – |
| 01.731.172 | Grassi | 13083 | Baly Açai | 2,56 | – | 5,58 | 7,51 | 3,76 | 5,40 | – | – | – | – |
| 01.731.172 | Grassi | 11232 | Baly Brasil | 3,34 | – | 5,35 | 8,08 | 5,63 | 5,85 | – | – | – | – |
| 01.731.172 | Grassi | 13058 | Baly Coco e Açai | 2,59 | – | 5,58 | 7,51 | 3,76 | 5,40 | – | – | – | – |
| 01.731.172 | Grassi | 13057 | Baly Cranberry | 2,56 | – | 5,58 | 7,51 | 3,76 | 5,40 | – | – | – | – |
| 01.731.172 | Grassi | 12423 | Baly Frutas Tropicais | 2,56 | – | 5,55 | 7,51 | 3,71 | 5,40 | – | – | – | – |
| 01.731.172 | Grassi | 13084 | Baly Frutas Tropicais Sugar Free | – | – | – | 7,51 | 3,76 | – | – | – | – | – |
| 01.731.172 | Grassi | 12087 | Baly Labellamafia | – | – | – | – | 3,69 | – | – | – | – | – |
| 01.731.172 | Grassi | 13085 | Baly Maçã Verde | 2,56 | – | 5,58 | 7,51 | 3,76 | 4,99 | – | – | – | – |
| 01.731.172 | Grassi | 13059 | Baly Melancia | 2,56 | – | 5,58 | 7,51 | 3,76 | 5,40 | – | – | – | – |
| 01.731.172 | Grassi | 13060 | Baly Sugar Free | 2,56 | – | 5,58 | – | 3,76 | 5,40 | – | – | – | – |
| 01.731.172 | Grassi | 12538 | Baly Tropical | – | – | – | 6,67 | – | – | – | – | – | – |
| 01.731.172 | Grassi | 11230 | Dopping | – | – | 4,79 | 8,08 | – | – | – | – | – | – |
| 84.429.869 | Max Wilhelm | 11878 | Max Energy Drink | 3,31 | – | 4,88 | 6,57 | – | – | – | – | – | – |
| 84.429.869 | Max Wilhelm | 13152 | Max Energy Gamers | 2,53 | – | – | – | – | – | – | – | – | – |
| 84.429.869 | Max Wilhelm | 11870 | Mormaii Energetic | 3,31 | – | 4,88 | 6,57 | – | – | – | – | – | – |
| 84.429.869 | Max Wilhelm | 13151 | Mormaii Energetic 200 ml | 2,53 | – | – | – | – | – | – | – | – | – |
| 84.429.869 | Max Wilhelm | 13072 | Mormaii Energetic Frutas Tropicais | 2,56 | – | – | 6,57 | – | – | – | – | – | – |
| 84.429.869 | Max Wilhelm | 11267 | Poker Energy Drink | 2,57 | – | – | 7,84 | – | – | – | – | – | – |