DOE de 08/03/2017
Altera o Ato DIAT n° 032, de 2016, que adota pesquisas e fixa os preços médios ponderados a consumidor final para cálculo do ICMS devido por substituição tributária nas operações com cerveja, chope, refrigerante e bebida hidroeletrolítica e energética.
O DIRETOR 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 032/2016, de 15 de dezembro de 2016 passa a vigorar, em relação às cervejas e chopes das empresas ALIBRAS, AMBEV, BIERBAUM, DOM HAUS, INBEB, LOHN BIER, OPA BIER, PRIMEROH, SAINT BIER eSUDBRACK, com os valores de Preço Médio Ponderado a Consumidor Final (PMPF) estabelecidos no Anexo I deste Ato.
Art. 2° O Anexo II do Ato Diat 032/2016, de 15 de dezembro de 2016 passa a vigorar, em relação aos refrigerantes das empresas Vonpar, Mate Leão, Spaipa e CVI, 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 15 de março de 2017.
Florianópolis, 03 de março de 2017.
JULIO CESAR FAZOLI
Diretor de Administração Tributária
ANEXO I
(Ato DIAT n° 004/2017)
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
(Vigência a partir de 15 de fevereiro de 2017)
| FABRICANTE, IMPORTADOR OU DISTRIBUIDOR | CERVEJA E CHOPE | Chope em litro | |||||||||||
| Nome | CNPJ | 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 | ||||
| ALIBRAS | 78.328.051 | Kilsen Chopp | – | – | – | 6,57 | – | 3,94 | – | – | – | – | – |
| Kilsen Extra | – | 3,26 | – | – | – | 3,94 | – | – | – | – | – | ||
| Kilsen Malzbier | – | 3,80 | – | – | – | 4,58 | – | – | 2,88 | – | – | ||
| Kilsen Pilsen | – | 3,26 | – | 4,98 | – | 3,94 | – | – | 1,89 | – | 17,80 | ||
| Kilsen Sereia | – | 3,26 | – | – | – | 3,94 | 4,64 | – | 1,89 | – | – | ||
| Plier Zero Malzbier / Plier Malzbier Sem Álcool | – | 3,80 | – | – | – | 4,58 | – | – | 3,04 | 2,40 | – | ||
| Plier Zero Pilsen / Plier Pilsen Sem Álcool | – | 3,26 | – | – | – | 4,58 | – | – | 3,04 | 2,20 | – | ||
| Selki Export | – | – | – | – | – | – | 4,64 | – | – | 2,10 | – | ||
| Selki Malzbier | – | 3,80 | – | – | – | 4,58 | – | – | – | – | – | ||
| Selki Pilsen | – | 3,26 | – | – | – | 3,94 | – | – | 2,07 | – | – | ||
| Steinecker Bock | – | 4,01 | 5,88 | – | – | 5,00 | – | – | – | – | – | ||
| Steinecker Premium Pilsen | – | 3,26 | 5,23 | 4,98 | – | 3,94 | 5,77 | – | – | – | – | ||
| AMBEV | 07.526.557 | Adriática | – | – | – | – | – | 8,72 | – | – | – | – | – |
| Antarctica Malzbier | – | 4,23 | – | – | – | 6,38 | – | – | 3,04 | – | – | ||
| Antarctica Pilsen | – | 3,69 | – | 6,94 | – | 6,11 | 6,37 | 1,87 | 2,64 | 3,18 | 21,58 | ||
| Antarctica Pilsen 300 ml | – | – | – | – | – | 2,19 | – | – | – | – | – | ||
| Antarctica Pilsen Extra Cristal | – | 4,22 | – | – | – | – | – | – | – | – | – | ||
| Antarctica Sub Zero | 2,01 | – | – | 6,82 | – | 5,78 | 6,27 | 1,76 | 2,09 | 3,29 | – | ||
| Becks | 8,37 | – | – | – | – | – | – | – | – | – | – | ||
| Belle-Vue | – | 14,81 | – | – | – | – | – | – | – | – | – | ||
| Bohemia Aura Lager/Magna/838/14Weiss | 6,66 | – | – | – | – | – | – | – | – | – | 21,58 | ||
| Bohemia Confraria | 7,09 | – | 11,86 | – | – | – | – | – | – | – | – | ||
| Bohemia Escura | – | 5,44 | 10,47 | – | – | 7,20 | – | – | 3,72 | – | – | ||
| Bohemia Imperial | – | – | 11,47 | – | – | – | – | – | – | – | – | ||
| Bohemia Japutipa/Bella Rosa/Caa-Yari | 6,88 | – | 13,79 | – | – | – | – | – | – | – | 21,58 | ||
| Bohemia Oaken | – | – | 10,57 | – | – | – | – | – | – | – | – | ||
| Bohemia Pilsen | – | 4,35 | 6,21 | 9,20 | – | 8,67 | 8,62 | 2,12 | 3,41 | – | – | ||
| Bohemia Royal Ale | – | – | 11,86 | – | – | – | – | – | – | – | – | ||
| Bohemia Weiss | – | 7,96 | 11,42 | – | – | – | – | – | – | – | – | ||
| Brahma 0,0% Álcool | – | 3,82 | – | – | – | 7,20 | – | – | 2,83 | – | – | ||
| Brahma 0,0% Álcool 300 ml | – | – | – | – | – | 2,03 | – | – | – | – | – | ||
| Brahma Bock | – | 4,22 | – | – | – | 7,20 | – | – | 3,55 | – | – | ||
| Brahma Chopp | 3,17 | 3,83 | – | 7,09 | – | 6,59 | 6,66 | 2,00 | 2,45 | 3,48 | 21,58 | ||
| Brahma Chopp 300 ml | 2,36 | – | – | – | – | 2,04 | – | – | – | – | – | ||
| Brahma Chopp Gf Alumínio | – | – | – | – | – | – | – | – | – | 6,51 | – | ||
| Brahma Extra | – | 4,16 | – | – | – | 8,72 | – | – | 3,41 | – | – | ||
| Brahma Extra Larger/Red/Weiss | – | 4,22 | – | – | – | 8,44 | – | – | 3,55 | – | 21,58 | ||
| Brahma Malzbier | – | 4,33 | – | – | – | 7,74 | – | – | 3,57 | – | – | ||
| Bucanero Fuerte | – | 7,54 | – | – | – | – | – | – | – | – | – | ||
| Budweiser | – | 4,52 | 6,51 | – | – | 7,89 | 9,22 | 2,89 | 3,40 | 4,01 | – | ||
| Budweiser gf Alumínio | – | – | – | – | – | – | – | – | – | 9,14 | – | ||
| Caracu | – | 4,26 | – | – | – | 4,91 | – | – | 3,63 | – | – | ||
| Corona Extra | – | 6,93 | – | – | – | – | – | – | – | – | – | ||
| Coronita Extra | 3,79 | – | – | – | – | – | – | – | – | – | – | ||
| Franziskaner -todos os Tipos | – | – | 13,01 | – | – | – | – | – | – | – | – | ||
| Goose Island Ipa/Honkers | – | 19,82 | – | – | – | – | – | – | – | – | – | ||
| Hoegaarden | 8,60 | – | – | – | – | – | – | – | – | – | – | ||
| Kronenbier | – | 4,22 | – | – | – | – | – | – | 3,55 | – | – | ||
| Leffe -Todas | 9,72 | – | – | 16,91 | – | – | – | – | – | – | – | ||
| Líber | – | 4,22 | – | – | – | – | – | – | 3,55 | – | – | ||
| Lowenbrau | 8,60 | – | – | – | – | – | – | – | – | – | – | ||
| Lowenbrau -todos os tipos | – | – | 13,01 | – | – | – | – | – | – | – | – | ||
| Norteña | – | – | – | 16,06 | – | – | – | – | – | – | – | ||
| Original | 3,61 | – | 8,08 | – | – | 8,77 | – | – | – | – | – | ||
| Patagônia | – | – | 15,18 | – | – | – | – | – | – | – | – | ||
| Patagonia Weisse/Amber/Bohemian | – | 9,99 | – | 18,18 | – | – | – | – | – | – | – | ||
| Patrícia | 7,74 | – | – | 16,06 | – | – | – | – | – | – | – | ||
| Pilsen (Importada) | – | – | – | 16,06 | – | – | – | – | – | – | – | ||
| Polar Bock | – | 4,22 | – | – | – | 7,20 | – | – | 3,55 | – | – | ||
| Polar Export | – | 4,22 | – | 6,52 | – | 6,38 | 5,89 | – | 2,21 | 3,55 | – | ||
| Quilmes | 5,03 | – | – | 12,33 | – | – | – | – | – | – | – | ||
| Serramalte | 3,53 | – | 7,71 | – | – | 9,40 | – | – | – | – | – | ||
| Skol Beats | 5,18 | – | – | – | – | – | – | 4,28 | – | – | – | ||
| Skol Beats Extreme | 5,73 | 4,83 | – | – | – | – | – | 4,51 | – | – | – | ||
| Skol Pilsen 300 ml | 2,38 | – | – | – | – | 2,03 | – | – | – | – | – | ||
| Skol Pilsen Barril 30L | – | – | – | – | – | – | 302,34 | – | – | – | – | ||
| Skol Pilsen Barril 5 L | – | – | – | – | – | – | – | – | – | 66,76 | – | ||
| Skol Pilsen Gf Alumínio | – | – | – | – | – | – | – | – | – | 6,51 | – | ||
| Skol Pilsen/Skol 360 | 2,97 | 3,84 | 4,28 | 7,11 | – | 6,53 | 6,57 | 2,21 | 2,55 | 3,43 | 21,58 | ||
| Skol Ultra | 3,24 | – | – | – | – | – | – | 2,72 | – | – | – | ||
| Spaten -todos os tipos | – | – | 13,01 | – | – | – | – | – | – | – | – | ||
| Stella Artois | 4,19 | – | 7,71 | 12,29 | – | 8,78 | – | 3,56 | – | – | 21,58 | ||
| Zillertal | 4,82 | – | – | 14,85 | – | – | – | – | – | – | – | ||
| BIERBAUM | 05.825.945 | Bierbaum Abacaxi | – | 9,03 | – | – | – | – | – | – | – | – | – |
| Bierbaum Altbier | – | – | 16,50 | – | – | – | – | – | – | – | 19,00 | ||
| Bierbaum Berliner Weisse | – | – | 13,51 | – | – | – | – | – | – | – | 20,16 | ||
| Bierbaum Bock | – | – | 15,63 | – | – | – | – | – | – | – | 20,48 | ||
| Bierbaum Doppelbock | – | – | 24,58 | – | – | – | – | – | – | – | 24,86 | ||
| Bierbaum Doppelbock Bourbon Wood Aged | 14,50 | – | – | – | – | – | – | – | – | – | – | ||
| Bierbaum Doppelbock c/embalagem | – | – | 26,82 | – | – | – | – | – | – | – | – | ||
| Bierbaum Double Vienna | – | – | 21,60 | – | – | – | – | – | – | – | 24,86 | ||
| Bierbaum Dunkel | – | – | 15,67 | – | – | – | – | – | – | – | 20,48 | ||
| Bierbaum German Pilsner | – | – | 18,61 | – | – | – | – | – | – | – | 20,33 | ||
| Bierbaum Gold | – | – | 11,83 | – | – | – | – | – | – | – | 19,16 | ||
| Bierbaum Imperial Altbier | – | – | – | – | – | – | – | – | – | – | 22,00 | ||
| Bierbaum Imperial Dunkel | – | – | – | – | – | – | – | – | – | – | 22,00 | ||
| Bierbaum Imperial Vienna | – | – | – | – | – | – | – | – | – | – | 22,00 | ||
| Bierbaum Keller Bier | – | – | – | – | – | – | – | – | – | – | 19,16 | ||
| Bierbaum Keller Comemorativa 10 anos | – | – | 16,29 | – | – | – | – | – | – | – | – | ||
| Bierbaum Lager | – | – | 12,10 | – | – | – | – | – | – | – | 19,16 | ||
| Bierbaum Marzen Rauchbier | – | – | 18,61 | – | – | – | – | – | – | – | 20,48 | ||
| Bierbaum Sommer Weiss | – | 8,68 | – | – | – | – | – | – | – | – | 19,04 | ||
| Bierbaum Vienna | – | – | 13,67 | – | – | – | – | – | – | – | 20,48 | ||
| Bierbaum Weiss Helles | – | – | 13,26 | – | – | – | – | – | – | – | 19,16 | ||
| Bierbaum Weizen Rauchbier | – | – | 25,18 | – | – | 21,37 | – | – | – | – | 22,52 | ||
| Bierbaum Weizenbock | – | – | 19,29 | – | – | – | – | – | – | – | 22,52 | ||
| Chacal Munich Helles | – | – | 13,40 | – | – | – | – | – | – | – | 19,86 | ||
| Chacal Pale Ale | – | – | 14,25 | – | – | – | – | – | – | – | 19,86 | ||
| Chopp Claro Bierbam | – | – | – | – | – | – | – | – | – | – | 17,80 | ||
| Chopp Escuro Bierbaum | – | – | – | – | – | – | – | – | – | – | 17,80 | ||
| Diabólica 13 German Pilsner | – | 11,42 | – | – | – | – | – | – | – | – | – | ||
| Diabólica Indian Pale Ale -IPA | – | 11,42 | – | – | – | – | – | – | – | – | – | ||
| Diabólica Pale Ale | – | 9,97 | – | – | – | – | – | – | – | – | – | ||
| Gallant American Pale Ale | – | – | 14,71 | – | – | – | – | – | – | – | 20,33 | ||
| Kit 3 cervejas Bierbaum | – | – | 53,49 | – | – | – | – | – | – | – | – | ||
| Kit 5 cervejas Bierbaum | – | – | 73,66 | – | – | – | – | – | – | – | – | ||
| Kit c/Caneca Cerâmica Bierbaum | – | – | 77,97 | – | – | – | – | – | – | – | – | ||
| Kit c/copo Bierbaum | – | – | 52,47 | – | – | – | – | – | – | – | – | ||
| Kit c/copo Bierbaum Weiss | – | – | 65,10 | – | – | – | – | – | – | – | – | ||
| Kit gf 600ml + porta gf Bierbaum | – | – | 52,45 | – | – | – | – | – | – | – | – | ||
| DOM HAUS | 18.093.100 | Chopp Claro Tipo Helles | – | – | – | – | – | – | – | – | – | – | 17,80 |
| Chopp de Trigo Forte Tipo Heffeweizen | – | – | – | – | – | – | – | – | – | – | 17,80 | ||
| Chopp Forte Escuro Tipo Belgian Blond Ale | – | – | – | – | – | – | – | – | – | – | 17,80 | ||
| Chopp Forte Tipo India Pale Ale | – | – | – | – | – | – | – | – | – | – | 17,80 | ||
| Chopp Imperial Dom Napoleão | – | – | – | – | – | – | – | – | – | – | 17,80 | ||
| Dom Brás Witbier | – | – | 13,30 | – | – | – | – | – | – | – | – | ||
| Dom Casmurro | – | – | – | 16,16 | – | – | – | – | – | – | – | ||
| Dom Casmurro Escura IPA | – | – | 13,83 | – | – | – | – | – | – | – | – | ||
| Dom Casmurro IPA | 8,78 | – | – | – | – | – | – | – | – | – | – | ||
| Dom Doca Blond Ale com Frutas Vermelhas | – | – | 13,30 | – | – | – | – | – | – | – | – | ||
| Dom Doca Escura Blond Ale | 9,21 | – | – | – | – | – | – | – | – | – | – | ||
| Dom Doca Witbier | 11,73 | – | – | – | – | – | – | – | – | – | – | ||
| Dom Napoleão Imperial IPA | 11,61 | – | 19,97 | – | – | – | – | – | – | – | – | ||
| Dom Pedro | – | – | – | 15,79 | – | – | – | – | – | – | – | ||
| Dom Pedro Helles | 7,08 | – | 11,10 | – | – | – | – | – | – | – | – | ||
| Dom Porre Barley Wine | – | – | 38,62 | – | – | – | – | – | – | – | – | ||
| Dom Quixote | – | – | – | 16,16 | – | – | – | – | – | – | – | ||
| Dom Quixote Heffe Weizen | 6,38 | – | 13,83 | – | – | – | – | – | – | – | – | ||
| Pilsen Barão | – | 4,01 | 7,00 | – | – | – | – | – | – | – | 19,44 | ||
| INBEB | 03.485.089 | Ales Bier | – | – | – | – | – | – | – | – | – | – | 17,80 |
| Bier Hull | – | – | – | – | – | – | – | – | – | – | 17,80 | ||
| Colina Bier Chopp | – | – | – | – | – | – | – | – | – | – | 18,70 | ||
| Colina Bier Pilsen | – | – | 4,16 | – | – | 3,94 | 4,76 | 1,45 | 1,89 | 2,27 | – | ||
| Colina Bier Pilsen 300 ml | 1,69 | – | – | 5,28 | – | 1,60 | – | – | – | – | – | ||
| Colina Chopp de Marula | – | – | – | – | – | – | – | – | – | – | 18,70 | ||
| Colina Chopp de Vinho | – | – | – | – | – | – | – | – | – | – | 18,70 | ||
| Colina Malzbier | – | – | – | – | – | 4,58 | – | – | 3,04 | – | – | ||
| Hess Bier Pilsen | – | – | 4,16 | – | – | 4,26 | – | – | – | – | 17,80 | ||
| Hess Bier Pilsen 300ml | 1,63 | – | – | – | – | 1,58 | – | – | – | – | – | ||
| Serras Gerais Malzbier | – | – | – | – | – | 4,58 | – | – | – | – | – | ||
| Serras Gerais Pilsen | – | – | 4,48 | – | – | 3,94 | – | – | – | – | 17,80 | ||
| Serras Gerais Pilsen 300 ml | 1,69 | – | – | – | – | 1,60 | – | – | – | – | – | ||
| Spoller Malzbier | 1,89 | – | 4,53 | – | – | 4,58 | – | – | 3,04 | 3,56 | – | ||
| Spoller Pilsen | 1,89 | 3,49 | 4,16 | 5,28 | – | 3,94 | 4,47 | 1,45 | 1,89 | 1,99 | 18,70 | ||
| Spoller Pilsen 300 ml | 1,69 | – | – | – | – | 1,60 | – | – | – | – | – | ||
| Spoller Puro Malte | 1,89 | – | 4,53 | – | – | 4,58 | – | – | 3,04 | – | – | ||
| Spoller sem Álcool | 1,89 | – | – | – | – | 4,58 | – | – | 3,04 | – | – | ||
| LOHN BIER | 18.931.977 | Amante Pilsen | – | 7,63 | 13,44 | – | – | – | – | – | – | – | 18,70 |
| Amante Red Ale | – | 8,26 | 16,80 | – | – | – | – | – | – | – | 18,40 | ||
| Amante Viena | – | 7,98 | 16,80 | – | – | – | – | – | – | – | 17,80 | ||
| Amante Weiss | – | – | 16,52 | – | – | – | – | – | – | – | 18,70 | ||
| Backdoor Pilsen | – | 5,24 | 9,87 | – | – | – | – | – | – | – | – | ||
| Cozalinda Floripa | – | 11,55 | – | – | – | – | – | – | – | – | 18,40 | ||
| Cozalinda Lager | – | 9,52 | – | – | – | – | – | – | – | – | 18,40 | ||
| Cozalinda Lager Curió | – | 8,12 | – | – | – | – | – | – | – | – | – | ||
| Cozalinda Witbier Curió | – | – | – | – | – | – | – | – | – | – | 18,40 | ||
| De Trigo tipo Weiss | – | – | 12,08 | – | – | – | – | – | – | – | – | ||
| Extra com Butiá tipo Belga -Cerv Laguna | – | 11,61 | – | – | – | – | – | – | – | – | – | ||
| Extra Escura tipo Stout | 10,51 | – | – | – | – | – | – | – | – | – | – | ||
| Extra Escura tipo Vintage Red Ale | – | – | 14,95 | – | – | – | – | – | – | – | – | ||
| Forte c/Cana de Açúcar todos os tipos | 14,03 | – | – | – | – | – | – | – | – | – | – | ||
| India Pale Ale Tipo Extra -IPA | – | – | 16,06 | – | – | – | – | – | – | – | 18,70 | ||
| Kit Backdoor Pilsen 6un | – | 30,10 | – | – | – | – | – | – | – | – | – | ||
| Kit Ipa Copo | – | – | 58,52 | – | – | – | – | – | – | – | – | ||
| Kit Pale Ale Copo | – | – | 54,32 | – | – | – | – | – | – | – | – | ||
| Kit Pilsen Copo | – | – | 45,68 | – | – | – | – | – | – | – | – | ||
| Kit Preto 1 (Carvoeira, Quadruppel e copo) | – | 95,21 | – | – | – | – | – | – | – | – | – | ||
| Kit Preto 2 (Carvoeira, Trippel e copo) | – | 65,80 | – | – | – | – | – | – | – | – | – | ||
| Kit Preto 3 (Carv, Carv Wood Aged e copo) | – | 92,72 | – | – | – | – | – | – | – | – | – | ||
| Kit Viena Copo | – | – | 53,92 | – | – | – | – | – | – | – | – | ||
| Kit Viena, Pilsen, Pale Ale | – | – | 67,06 | – | – | – | – | – | – | – | – | ||
| Kit Vintage Red Ale Copo | – | – | 58,38 | – | – | – | – | – | – | – | – | ||
| Kit Weiss 3gf | – | – | 65,87 | – | – | – | – | – | – | – | – | ||
| Kit Weiss Copo | – | – | 50,97 | – | – | – | – | – | – | – | – | ||
| Lohn Ipa Preta | – | – | – | – | – | – | – | – | – | – | 17,80 | ||
| Puro Malte Extra Pale Ale | – | – | 14,22 | – | – | – | – | – | – | – | – | ||
| Puro Malte Pilsen | – | 4,92 | 8,70 | – | – | – | – | – | – | – | – | ||
| Puro Malte tipo Viena | – | 7,19 | 13,72 | – | – | – | – | – | – | – | – | ||
| Sambaqui Cecília Wit | – | – | 12,09 | – | – | – | – | – | – | – | 17,80 | ||
| Sambaqui Lola Lupulina | – | – | 13,72 | – | – | – | – | – | – | – | 17,80 | ||
| Vintage Red Ale | – | – | – | – | – | – | – | – | – | – | 18,70 | ||
| Lohn Bier -Chope todos os tipos | – | – | – | – | – | – | – | – | – | – | 17,80 | ||
| Lohn Bier -Demais tipos | – | 11,95 | – | – | – | – | – | – | – | – | – | ||
| OPA BIER | 07.776.830 | Belgian Blond Ale Opa Bier | – | – | 12,66 | – | – | – | – | – | – | – | – |
| Catharina Bier Pilsen | – | 6,66 | – | – | – | – | – | – | – | – | – | ||
| Divina Pilsen | – | – | 13,49 | – | – | – | – | – | – | – | – | ||
| Divina Weizen | – | – | 13,94 | – | – | – | – | – | – | – | – | ||
| Haus Dreizehn Pilsen | – | – | 10,40 | – | – | – | – | – | – | – | – | ||
| Haus Dreizehn Weizenbier | – | – | 11,76 | – | – | – | – | – | – | – | – | ||
| Haus Dreizehn demais tipos | – | – | 11,83 | – | – | – | – | – | – | – | – | ||
| Imperial Ipa Opa Bier | – | – | – | 12,66 | – | – | – | – | – | – | – | ||
| Ipa Opa Bier | – | – | 12,85 | – | – | – | – | – | – | – | – | ||
| Ipa Revenge | – | – | 12,66 | – | – | – | – | – | – | – | – | ||
| Ipa Zinke | – | – | 13,06 | – | – | – | – | – | – | – | 18,70 | ||
| Kit 2, c/copo Opa Bier Pilsen | – | – | 40,82 | – | – | – | – | – | – | – | – | ||
| Kit 2, c/copo Porter | – | – | 41,71 | – | – | – | – | – | – | – | – | ||
| Kit 2, c/copo Weinzen | – | – | 46,90 | – | – | – | – | – | – | – | – | ||
| Kit 4, c/copo Opa Bier | – | – | 48,20 | – | – | – | – | – | – | – | – | ||
| Kit 5 Opa Bier | – | 34,40 | 43,26 | – | – | – | – | – | – | – | – | ||
| Kit c/1 copo Ipa Bier | – | – | 35,98 | – | – | – | – | – | – | – | – | ||
| Kit c/1 copo Pale Ale Opa Bier | – | – | 35,03 | – | – | – | – | – | – | – | – | ||
| Kit com Copo Tulipa Opa Bier | – | – | 30,71 | – | – | – | – | – | – | – | – | ||
| Merecida Pilsen | – | – | – | – | – | 7,09 | – | – | – | – | – | ||
| Opa Bier Bock | – | – | 9,15 | – | – | – | – | – | – | – | – | ||
| Opa Bier Chopp | – | – | – | – | – | 8,91 | – | – | – | – | 17,80 | ||
| Opa Bier Old Ale | – | – | – | – | – | 13,15 | – | – | – | – | – | ||
| Opa Bier Pale Ale | – | 6,35 | – | – | – | 8,91 | – | – | – | – | – | ||
| Opa Bier Pilsen | – | 6,35 | – | – | – | 8,91 | – | – | 1,89 | – | – | ||
| Opa Bier Pilsen Parque | – | – | – | – | – | 5,65 | – | – | – | – | – | ||
| Opa Bier Porter | – | 6,35 | – | – | – | 8,91 | – | – | – | – | – | ||
| Opa Bier Porter Parque | – | – | – | – | – | 7,20 | – | – | – | – | – | ||
| Opa Bier Sem Álcool | – | 6,35 | – | – | – | 8,91 | – | – | – | – | – | ||
| Opa Bier Sumérios | – | – | – | – | – | – | – | – | – | 11,82 | – | ||
| Opa Bier Weisen Parque | – | – | – | – | – | 7,20 | – | – | – | – | – | ||
| Opa Bier Weizen | – | 6,35 | – | – | – | 8,91 | – | – | – | – | – | ||
| Pilsen Brasileira | 4,49 | – | – | – | – | 6,89 | – | – | – | – | – | ||
| Pilsen Incasa | 3,74 | – | – | – | – | – | – | – | – | – | – | ||
| Pilsen Uhul | – | – | 7,38 | – | – | – | – | – | – | – | – | ||
| Pilsen Zinke | – | – | 7,81 | – | – | – | – | – | – | – | 17,80 | ||
| Strong Golden Ale | – | – | 12,86 | – | – | – | – | – | – | – | – | ||
| Strong Golden Ale 10 Anos | – | – | 12,86 | – | – | – | – | – | – | – | – | ||
| Weizen Zinke | – | – | 9,91 | – | – | – | – | – | – | – | 17,79 | ||
| PRIMEIROH | 23.985.246 | Ipa | – | – | – | – | – | – | – | – | – | – | 18,70 |
| Pilsen | – | – | – | – | – | – | – | – | – | – | 17,80 | ||
| Premium American Lager | – | – | – | – | – | – | – | – | – | – | 17,80 | ||
| Trippel | – | – | – | – | – | – | – | – | – | – | 18,70 | ||
| Witbier | – | – | – | – | – | – | – | – | – | – | 18,70 | ||
| Wood Aged Beer | – | – | – | – | – | – | – | – | – | – | 25,20 | ||
| SAINT BIER | 08.875.424 | Barco, todos os tipos | 8,15 | 11,39 | 16,15 | 19,25 | – | – | – | – | – | – | 17,80 |
| Bendicta Pilsen | – | 4,22 | – | – | – | – | – | – | – | – | – | ||
| Box 32 -todos os tipos | – | – | 16,35 | – | – | – | – | – | – | – | 17,80 | ||
| Chope in Natura Saint Bier 750 ml | – | – | – | 14,40 | – | – | – | – | – | – | |||
| Chope Stout Saint Bier 750 ml | – | – | – | 15,52 | – | – | – | – | – | – | – | ||
| Coruja Alba Weizen | – | – | 16,05 | – | – | – | – | – | – | – | – | ||
| Coruja Athene IPL | – | – | 15,45 | – | – | – | – | – | – | – | – | ||
| Coruja Baca | 12,23 | – | 14,68 | – | – | – | – | – | – | – | – | ||
| Coruja Coice | 12,21 | – | 15,90 | – | – | – | – | – | – | – | – | ||
| Coruja Extra Viva | – | – | – | – | – | – | 22,39 | – | – | – | – | ||
| Coruja Labareda | 11,43 | – | 14,62 | – | – | – | – | – | – | – | – | ||
| Coruja Noctua Dark | – | – | 12,93 | – | – | – | – | – | – | – | – | ||
| Coruja Otus Pilsen | – | – | 14,36 | – | – | 16,07 | – | – | – | – | 17,80 | ||
| Coruja Strix | – | – | 15,85 | – | – | – | – | – | – | – | – | ||
| Coruja Viva | – | – | – | – | – | – | 20,65 | – | – | – | – | ||
| Coruja Weizenbock | – | – | 18,40 | – | – | – | – | – | – | – | – | ||
| Coruja demais tipos | – | – | – | – | – | 16,79 | 22,39 | – | – | – | 17,80 | ||
| Kit 1 gf 1 copo Barco | 36,06 | – | 34,67 | – | – | – | – | – | – | – | – | ||
| Kit c/Corda Saint Bier | – | – | 57,37 | – | – | – | – | – | – | – | – | ||
| Kit cx mad 2 gf 2 cop Saint Bier | – | – | 163,00 | – | – | – | – | – | – | – | – | ||
| Kit Fora de Série 3 gf Coruja | 66,85 | – | 66,85 | – | – | – | – | – | – | – | – | ||
| Kit Ipa 1 gf 1 copo Saint Bier | – | – | 27,76 | – | – | – | – | – | – | – | – | ||
| Kit Lager 2 gf e copo Coruja | – | – | 50,63 | – | – | – | – | – | – | – | – | ||
| Kit Migratória 2 gf e 1 copo Coruja | – | – | 47,39 | – | – | – | – | – | – | – | – | ||
| Kit Voadeira 1 gf e 1 copo Coruja | – | – | 36,87 | – | – | – | – | – | – | – | – | ||
| Kit Weinzen 2 gf 2 copos Coruja | – | – | 46,89 | – | – | – | – | – | – | – | – | ||
| Kit Weiss c/copo Saint Bier | – | – | 55,04 | – | – | – | – | – | – | – | – | ||
| Lay Back Ipa | 11,71 | – | 16,78 | – | – | – | – | – | – | – | – | ||
| Lay Back Pilsen | 7,01 | – | 13,41 | – | – | – | – | – | – | – | 17,80 | ||
| Majestosa | – | 6,80 | – | – | – | – | – | – | – | – | – | ||
| Saint Bier -Chope -Pilsen | – | – | – | 13,98 | – | – | – | – | – | – | 17,80 | ||
| Kit Demais Tipos Saint Bier | – | – | 39,68 | – | – | – | – | – | – | – | – | ||
| Saint Bier Belgian | – | – | 12,22 | – | – | – | – | – | – | – | – | ||
| Saint Bier Belgian Tripel Hop | – | – | – | 20,35 | – | – | – | – | – | – | – | ||
| Saint Bier Bock | – | – | 12,21 | – | – | – | – | – | – | – | – | ||
| Saint Bier Hefe Weizen | – | – | 12,34 | – | – | – | – | – | – | – | – | ||
| Saint Bier In Natura Pilsen | 7,01 | – | 10,69 | – | – | – | – | – | – | – | – | ||
| Saint Bier In Natura Six Pack | 41,11 | – | – | – | – | – | – | – | – | – | – | ||
| Saint Bier Mr. Lobo | – | – | 8,04 | – | – | – | – | – | – | – | – | ||
| Saint Bier Patada | – | – | – | 38,10 | – | – | – | – | – | – | – | ||
| Saint Bier Pilsen | – | 4,76 | 9,81 | 16,38 | – | 5,65 | 7,83 | – | – | – | – | ||
| Saint Bier Pilsen Six Pack | – | 30,94 | – | – | – | – | – | – | – | – | – | ||
| Saint Bier Stout | – | – | 12,37 | – | – | – | – | – | – | – | – | ||
| Saint Bier Vienna | – | – | 13,47 | – | – | – | – | – | – | – | – | ||
| Saint Bier Weiss | – | – | 12,20 | – | – | – | – | – | – | – | – | ||
| Saint Bier -Demais Tipos | 8,59 | – | 12,34 | 13,64 | – | 10,56 | 11,31 | – | – | – | 17,80 | ||
| Saint Bier -Chope -Demais Tipos | – | – | – | 15,52 | – | – | – | – | – | – | – | ||
| Slimbier -Todos os tipos | 6,79 | – | – | – | – | – | – | – | – | – | – | ||
| Tassila -sem Glúten | 11,96 | – | – | – | – | – | – | – | – | – | – | ||
| SUDBRACK | 04.914.890 | Eisenbahn -Lata Pilsen 5 litros | – | – | – | – | – | – | – | – | – | 107,32 | |
| Eisenbahn -Lust | – | 60,34 | – | 124,53 | – | – | – | – | – | – | – | ||
| Eisenbahn -Lust Magnum | – | – | – | – | 249,17 | – | – | – | – | 2,60 | – | ||
| Eisenbahn -Lust Prestige | – | – | – | 163,79 | – | – | – | – | – | – | – | ||
| Eisenbahn Belgian Blond Ale | – | – | 15,77 | – | – | – | – | – | – | – | – | ||
| Eisenbahn Dama do Lago | – | – | 17,91 | – | – | – | – | – | – | – | – | ||
| Eisenbahn Frosty Bison | – | – | 17,72 | – | – | – | – | – | – | – | 17,81 | ||
| Eisenbahn Irish Red Ale | – | – | 13,79 | – | – | – | – | – | – | – | – | ||
| Eisenbahn Pilsen | – | 4,39 | 7,07 | – | – | 8,41 | – | – | 3,25 | – | 18,70 | ||
| Eisenbahn Porter | – | – | 17,91 | – | – | – | – | – | – | – | – | ||
| Eisenbahn Saison | – | – | 17,91 | – | – | – | – | – | – | – | – | ||
| Eisenbahn São Sebá | – | 59,04 | 17,91 | – | – | – | – | – | – | – | – | ||
| Eisenbanh 10 anos | – | 25,52 | – | – | – | – | – | – | – | – | – | ||
| Eisenbahn Demais Tipos | – | 5,43 | 7,78 | – | – | – | – | – | – | – | 18,70 | ||
| Kit Grupo Tradição e Seleção | – | 55,91 | – | – | – | – | – | – | – | – | – | ||
| Kit Pilsen Eisenbahn | – | 40,59 | – | – | – | – | – | – | – | – | – | ||
| Kit Weinhnachts Eisenbahn | – | 71,15 | – | – | – | – | – | – | – | – | – | ||
ANEXO II
(Ato DIAT n° 004/2017)
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA REFRIGERANTE
(Vigência a partir de 15 de março de 2017)
| FABRICANTE, IMPORTADO, DISTRIBUIDOR | EMBALAGENS RETORNÁVEIS | EMBALAGENS DESCARTÁVEIS | |||||||||||||||
| Nome | CNPJ básico | Marcas e Sabores | Até 260ml | De 261 a 599ml | De 600 a 999ml | Acima de 999ml | Xarope Post-Mix | Vidro, Pet e Alumínio | Lata | Barril, em litro | |||||||
| Até 260ml | De 261 a 400ml | De 401 a 660 | De 661 a 1200ml | De 1201 a 1750ml | De 1751 a 2499ml | Acima de 2499ml | Até 260ml | Acima de 260ml | |||||||||
| Vonpar / Mate Leão / Spaipa / CVI | 03.131.613 / 00.904.448 / 91.235.549 / 72.114.994 | Aquárius Fresch | – | – | – | – | – | – | – | 3,33 | 3,22 | 4,17 | – | – | – | – | – |
| Coca Cola | 1,61 | 3,11 | – | 2,52 | 46,78 | 1,75 | 3,28 | 4,26 | 3,30 | 4,64 | 5,80 | 6,19 | 1,76 | 2,54 | – | ||
| Coca Cola 1,75L | – | – | – | – | – | – | – | – | – | 5,45 | – | – | – | – | – | ||
| Coca Cola 2,25 L | – | – | – | – | – | – | – | – | – | – | 5,85 | – | – | – | – | ||
| Coca Cola 270 ml | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,87 | – | ||
| Coca Cola 3 a 3,3L | – | – | – | – | – | – | – | – | – | – | – | 6,52 | – | – | – | ||
| Coca Cola 473 ml | – | – | – | – | – | – | – | – | – | – | – | – | – | 3,15 | – | ||
| Coca Cola Alumínio | – | – | – | – | – | 5,10 | – | – | – | – | – | – | – | – | – | ||
| Coca Cola Laranja Sleek | – | – | – | – | – | – | – | – | – | – | – | – | – | 3,99 | – | ||
| Coca Cola Light | – | – | – | – | – | – | – | 4,18 | – | – | 6,08 | – | – | 2,64 | – | ||
| Coca Cola Light Plus | – | – | – | – | – | – | 3,01 | – | – | 5,12 | – | – | – | 2,87 | – | ||
| Coca Cola Limão Siciliano Sleek | – | – | – | – | – | – | – | – | – | – | – | – | – | 3,99 | – | ||
| Coca Cola Ow Premium 1L -Vidro | – | – | – | – | – | – | – | – | 7,35 | – | – | – | – | – | – | ||
| Coca Cola Sleek | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,83 | – | ||
| Coca Cola Sleek Baunilha | – | – | – | – | – | – | – | – | – | – | – | – | – | 4,12 | – | ||
| Coca Cola Sleek Cereja | – | – | – | – | – | – | – | – | – | – | – | – | – | 4,12 | – | ||
| Coca Cola Stevia | – | – | – | – | – | 4,57 | – | – | – | 4,62 | – | – | – | 2,66 | – | ||
| Coca Cola Vidro 237 ml | – | – | – | – | – | 2,33 | – | – | – | – | – | – | – | – | – | ||
| Coca Cola Zero / Max | – | 3,25 | – | – | – | 1,75 | 2,66 | 4,24 | – | 4,59 | 5,86 | 6,18 | 1,78 | 2,64 | – | ||
| Coca Cola Zero / Max 3L | – | – | – | – | – | – | – | – | – | – | – | 7,57 | – | – | – | ||
| Coca Cola Zero Premium | – | – | – | – | – | – | – | – | 7,41 | – | – | – | – | – | – | ||
| ReflPet 2 L | – | – | – | 3,99 | – | – | – | – | – | – | – | – | – | – | – | ||
| Schweppes | – | – | – | – | – | 2,02 | – | – | 3,90 | 5,04 | – | – | – | 2,71 | – | ||
| Demais Marcas e Sab 3 a 3,3L | – | – | – | – | – | – | – | – | – | – | – | 4,99 | – | – | – | ||
| Demais Marcas e Sabores | 1,67 | 3,23 | – | 2,52 | 46,78 | 1,63 | – | 4,09 | 4,37 | 4,03 | 4,91 | 4,83 | 1,75 | 2,50 |
– |
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