DOU de 24/12/2013
Altera as Tabelas I, II e XIII anexas ao ATO COTEPE/ICMS 21/08, que divulga as margens de valor agregado a que se refere a cláusula oitava do Convênio ICMS 110/07, que dispõe sobre o regime de substituição tributária nas operações com combustíveis e lubrificantes, derivados ou não de petróleo, e com outros produtos.
O Secretário-Executivo do Conselho Nacional de Política Fazendária – CONFAZ, no uso de suas atribuições e
CONSIDERANDO o disposto na cláusula oitava do Convênio ICMS 110/07, de 28 de setembro de 2007, torna público que as unidades federadas a partir de 1° de janeiro de 2014, adotarão as margens de valor agregado, a seguir indicadas nas Tabelas I, II e XIII de que tratam os incisos de I a X, do Ato COTEPE/ICMS 21/08, de 25 de junho de 2008.
TABELA I
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS
|
UF |
Gasolina |
Álcool |
Óleo |
Gás Natural |
Lubrificante Derivado |
Lubrificante Não |
||||||||||
|
Internas |
Interes- |
Internas |
Interestaduais |
Internas |
Interes- |
Internas |
Interes- |
Internas |
Interes- |
Internas |
Interestaduais |
|||||
|
Alíquota |
Alíquota |
Originado |
Alíquota |
Alíquota |
Originado |
|||||||||||
|
AC |
39,21% |
83,97% |
41,58% |
73,45% |
64,60% |
|
9,93% |
36,81% |
– |
– |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
AL |
33,41% |
82,75% |
74,72% |
122,59% |
110,62% |
|
24,46% |
49,96% |
– |
– |
– |
– |
– |
– |
– |
– |
|
AM |
13,56% |
51,41% |
19,44% |
68,26% |
59,26% |
|
– |
– |
– |
– |
– |
– |
– |
– |
– |
– |
|
AP |
22,54% |
63,38% |
18,76% |
47,26% |
39,34% |
52,01% |
28,21% |
54,46% |
– |
– |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
BA |
29,66% |
77,62% |
31,69% |
51,21% |
43,07% |
56,08% |
10,30% |
37,27% |
– |
– |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
CE |
23,41% |
69,05% |
34,17% |
66,37% |
57,43% |
|
9,62% |
36,42% |
– |
– |
– |
– |
– |
– |
– |
– |
|
DF |
15,78% |
54,37% |
36,28% |
68,98% |
59,90% |
74,44% |
9,94% |
46,59% |
– |
– |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
ES |
36,69% |
87,24% |
25,20% |
59,50% |
50,92% |
– |
– |
– |
– |
– |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
GO |
21,41% |
64,06% |
13,76% |
42,97% |
35,28% |
|
54,78% |
86,48% |
– |
– |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
MA |
26,18% |
68,24% |
14,95% |
42,54% |
34,87% |
|
9,62% |
36,42% |
– |
– |
– |
– |
– |
– |
– |
– |
|
MG |
42,64% |
95,40% |
30,45% |
49,78% |
41,72% |
54,61% |
29,01% |
57,33% |
– |
– |
61,31% |
96,72% |
61,31% |
– |
73,11% |
88,85% |
|
MS |
41,38% |
88,50% |
94,57% |
141,26% |
128,29% |
|
59,96% |
92,72% |
– |
– |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
*MT |
69,67% |
124,93% |
114,64% |
184,10% |
184,10% |
|
138,36% |
184,70% |
– |
– |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
PA |
21,09% |
72,98% |
20,44% |
60,01% |
51,41% |
|
30,00% |
56,63% |
– |
– |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
PB |
18,09% |
57,45% |
15,45% |
43,15% |
35,46% |
|
22,29% |
47,33% |
137,98% |
– |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
PE |
38,23% |
84,30% |
36,37% |
69,09% |
60,00% |
|
16,28% |
40,10% |
– |
– |
– |
– |
– |
– |
– |
– |
|
PI |
14,50% |
52,66% |
23,45% |
53,08% |
44,85% |
|
11,89% |
34,81% |
– |
– |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
PR |
26,69% |
75,96% |
25,00% |
56,98% |
25,00% |
36,36% |
20,23% |
46,67% |
70,00% |
– |
61,31% |
96,72% |
61,31% |
– |
73,11% |
88,85% |
|
RJ |
31,92% |
88,46% |
34,36% |
81,09% |
71,35% |
|
11,35% |
23,46% |
100,00% |
– |
– |
– |
– |
– |
– |
– |
|
RN |
23,86% |
65,15% |
16,93% |
44,99% |
37,19% |
|
13,22% |
36,41% |
– |
– |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
RO |
23,34% |
64,46% |
85,71% |
130,29% |
117,90% |
|
29,00% |
57,82% |
– |
– |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
RR |
17,80% |
47,25% |
20,00% |
48,81% |
40,81% |
|
9,97% |
36,86% |
– |
– |
– |
– |
– |
– |
– |
– |
|
*RS |
35,75% |
81,00% |
18,30% |
– |
38,81% |
51,43% |
9,96% |
32,48% |
– |
– |
61,31% |
94,35% |
61,31% |
– |
71,03% |
86,58% |
|
SC |
20,49% |
60,66% |
19,69% |
– |
42,76% |
|
9,93% |
36,81% |
90,71% |
– |
61,31% |
94,35% |
61,31% |
– |
71,03% |
86,58% |
|
SE |
18,46% |
62,27% |
9,73% |
39,80% |
32,28% |
|
– |
– |
– |
– |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
SP |
63,02% |
117,36% |
26,28% |
– |
43,50% |
|
10,48% |
34,73% |
– |
– |
61,31% |
96,72% |
61,31% |
– |
73,12% |
88,85% |
|
TO |
25,72% |
67,62% |
32,84% |
64,72% |
55,86% |
70,05% |
9,94% |
46,59% |
– |
– |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
* MVA’s alteradas por este Ato COTEPE/MVA.
TABELA II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS E LUBRIFICANTES
|
UF |
Gasolina |
Óleo Diesel |
GLP |
Óleo |
Gás Natural |
Lubrificante |
Lubrificante Não |
|||||||||
|
Internas |
Interes- |
Internas |
Interes- |
Internas |
Interes- |
Internas |
Interes- |
Internas |
Interes- |
Internas |
Interes- |
Internas |
Interes- |
|||
|
Alíquota 7% |
Alíquota 12% |
Originado |
||||||||||||||
|
AC |
101,12% |
166,51% |
41,13% |
84,29% |
136,32% |
180,65% |
41,45% |
76,22% |
30% |
– |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
AL |
83,73% |
151,68% |
18,52% |
42,80% |
100,53% |
141,60% |
24,46% |
49,95% |
131,71 |
– |
– |
– |
– |
– |
– |
– |
|
AM |
63,93% |
118,57% |
22,24% |
47,28% |
86,48% |
124,67% |
– |
– |
30% |
– |
– |
– |
– |
– |
– |
– |
|
AP |
68,68% |
124,91% |
19,25% |
43,68% |
72,80% |
96,36% |
50,14% |
80,90% |
30% |
– |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
BA |
78,60% |
144,66% |
31,79% |
58,79% |
98,32% |
138,97% |
31,46% |
58,38% |
203,53% |
– |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
CE |
69,94% |
132,80% |
19,16% |
43,56% |
95,61% |
135,68% |
29,76% |
56,34% |
107,26% |
119,74% |
– |
– |
– |
– |
– |
– |
|
DF |
59,19% |
112,25% |
12,23% |
27,54% |
73,88% |
97,59% |
9,94% |
46,59% |
30% |
– |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
ES |
89,02% |
158,93% |
23,13% |
39,92% |
54,75% |
86,45% |
– |
– |
151,58% |
– |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
GO |
56,46% |
111,43% |
17,54% |
33,56% |
106,72% |
134,91% |
28,47% |
54,78% |
30% |
– |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
MA |
75,19% |
133,59% |
26,76% |
52,72% |
68,25% |
102,72% |
– |
– |
30% |
– |
– |
– |
– |
– |
– |
– |
|
MG |
67,81% |
129,88% |
26,18% |
48,45% |
99,26% |
143,00% |
31,37% |
60,21% |
207,40% |
– |
61,31% |
96,72% |
61,31% |
|
73,11% |
88,85% |
|
MS |
96,03% |
161,38% |
45,36% |
75,13% |
138,39% |
170,90% |
81,47% |
118,64% |
243,30% |
– |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
*MT |
133,85% |
189,97% |
148,92% |
172,91% |
159,50% |
180,32% |
148,92% |
178,91% |
223,41% |
– |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
PA |
68,00% |
140,00% |
37,92% |
66,17% |
97,38% |
137,81% |
30,00% |
56,63% |
30% |
– |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
PB |
63,90% |
118,53% |
20,97% |
45,75% |
74,69% |
110,47% |
19,52% |
44,00% |
182,13% |
201,26% |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
PE |
84,30% |
145,74% |
19,34% |
45,54% |
92,76% |
119,05% |
30,31% |
57,00% |
168,96% |
– |
– |
– |
– |
– |
– |
– |
|
PI |
57,28% |
109,71% |
15,32% |
38,94% |
89,07% |
127,80% |
– |
– |
30% |
– |
61,31% |
94,35% |
61,31% |
– |
71,03% |
86,58% |
|
PR |
70,05% |
136,18% |
35,04% |
53,45% |
147,41% |
181,15% |
– |
68,69% |
30,00% |
– |
61,31% |
96,72% |
61,31% |
|
73,11% |
88,85% |
|
RJ |
83,08% |
161,54% |
42,83% |
64,17% |
48,30% |
68,53% |
49,45% |
84,50% |
– |
– |
– |
– |
– |
– |
– |
– |
|
RN |
75,04% |
133,39% |
32,62% |
59,78% |
84,20% |
121,92% |
– |
– |
112,95% |
117,00% |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
RO |
69,77% |
126,35% |
20,13% |
44,74% |
85,15% |
110,40% |
46,40% |
76,39% |
31,30% |
58,25% |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
RR |
107,72% |
159,65% |
45,81% |
75,67% |
118,16% |
162,84% |
– |
– |
– |
– |
– |
– |
– |
– |
– |
– |
|
RS |
86,73% |
148,97% |
41,20% |
60,45% |
155,85% |
190,74% |
30,70% |
57,47% |
– |
– |
61,31% |
94,35% |
61,31% |
– |
71,03% |
86,58% |
|
SC |
65,84% |
121,12% |
18,12% |
34,23% |
134,96% |
167,00% |
40,80% |
69,64% |
– |
– |
61,31% |
94,35% |
61,31% |
– |
71,03% |
86,58% |
|
SE |
52,96% |
109,54% |
17,94% |
42,10% |
95,99% |
136,14% |
4,97% |
26,47% |
131,71% |
– |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
SP |
59,19% |
112,25% |
33,80% |
52,05% |
81,99% |
106,80% |
– |
– |
– |
– |
61,31% |
96,72% |
61,31% |
– |
73,12% |
88,85% |
|
TO |
72,85% |
130,47% |
16,38% |
32,25% |
74,75% |
98,58% |
21,67% |
46,59% |
30% |
– |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
*MVA’s alteradas por este Ato COTEPE/MVA.
TABELA XIII
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS
|
|
Álcool hidratado |
|||
|
UF |
Internas |
Interestaduais |
||
|
7% |
12% |
Originado de Importação 4% |
||
|
AL |
90,32% |
150,75% |
137,27% |
|
|
AM |
22,61% |
51,16% |
49,88% |
|
|
AP |
29,37% |
60,42% |
51,79% |
65,59% |
|
BA |
58,31% |
81,77% |
72,00% |
87,63% |
|
CE |
46,15% |
86,79% |
76,75% |
|
|
DF |
48,45% |
89,73% |
79,53% |
90,02% |
|
ES |
36,38% |
79,68% |
70,02% |
|
|
GO |
23,92% |
60,78% |
52,14% |
|
|
MA |
25,22% |
60,04% |
51,43% |
|
|
MG |
42,11% |
63,16% |
54,39% |
68,43% |
|
MS |
177,18% |
254,25% |
235,21% |
|
|
MT |
170,35% |
257,18% |
257,18% |
|
|
PA |
31,53% |
81,70% |
71,93% |
|
|
PB |
25,76% |
60,73% |
52,09% |
66,99% |
|
PE |
48,55% |
89,85% |
79,64% |
|
|
PI |
34,48% |
71,87% |
62,63% |
66,99% |
|
PR |
50,86% |
– |
50,86% |
64,57% |
|
RJ |
46,36% |
105,51% |
94,46% |
|
|
RN |
27,37% |
62,79% |
54,04% |
|
|
*RS |
28,87% |
– |
55,85% |
64,95% |
|
SC |
72,31% |
120,22% |
108,38% |
|
|
SE |
19,54% |
57,49% |
49,02% |
|
|
SP |
36,17% |
– |
64,67% |
|
|
TO |
44,70% |
84,94% |
74,99% |
90,90% |
*MVA’s alteradas por este Ato COTEPE/MVA.
Este ato entra em vigor na data de sua publicação no Diário Oficial da União.
MANUEL DOS ANJOS MARQUES TEIXEIRA
(*) Retificado no DOU de 27.12.2013, por ter saído com incorreções no original.