DOE de 10/03/2014
Altera o Ato Diat n° 035/2013, 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 suas atribuições estabelecidas na Portaria SEF n° 182/07, de 30 de novembro de 2007, e
CONSIDERANDO o disposto no art. 42 do Anexo 3 do Regulamento do ICMS, aprovado pelo Decreto n° 2.870, de 27 de agosto de 2001, e no § 3° do inciso II do art. 41 da Lei n° 10.297, de 26 de dezembro de 1996,
RESOLVE:
Art. 1° – Alterar, no Ato Diat n° 035/2013, os valores de Preço Médio Ponderado a Consumidor Final – PMPF – relativamente às cervejas e chopes, para as empresas Bierbaum, Bierland, Cervejaria Joinville e Saint Bier, nos termos do Anexo Único deste Ato.
Art. 2° – Este Ato entra em vigor na data de sua publicação produzindo efeitos a partir do dia 16 de março de 2014.
Florianópolis, 07 de março de 2014. CARLOS ROBERTO MOLIM Diretor de Administração Tributária
ATO DIAT N° 008/2014 – ANEXO ÚNICO
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
VIGÊNCIA DESDE DE 16 DE MARÇO DE 2014
| FABRICANTE, IMPORTADOR OU DISTRIBUIDOR | CERVEJA E CHOPE | Chope em litro | |||||||||||
| Nome | CNPJ | Marcas | Garrafa de Vidro e PET Descartável | Garrafa de Vidro Retornável | Alumínio Descartável | ||||||||
| Até 330ml | 331 a 450ml | 451 a 650 ml | 651 a 1000 ml | Acima de 1000ml | Até 660 ml | Acima de 660ml | Até 330ml | 331 a 450ml | Acima de 450 ml | ||||
| BIERBAUM | 05.825.945 |
Bierbaum Abacaxi |
– | 6,56 | – | – | – | – | – | – | – | – | – |
|
Bierbaum Bock |
– | – | 11,77 | – | – | – | – | – | – | – | – | ||
|
Bierbaum Dunkel |
– | – | 11,79 | – | – | – | – | – | – | – | – | ||
|
Bierbaum Gold |
– | – | 8,91 | – | – | – | – | – | – | – | – | ||
|
Bierbaum Lager |
– | – | 9,11 | – | – | – | – | – | – | – | – | ||
|
Bierbaum Viena |
– | – | 10,30 | – | – | – | – | – | – | – | – | ||
|
Bierbaum Weiss Helles |
– | – | 9,97 | – | – | – | – | – | – | – | – | ||
|
Bierbaum Weizenbock |
– | – | 14,52 | – | – | – | – | – | – | – | – | ||
|
Chopp Claro Bierbam |
– | – | – | – | – | – | – | – | – | – | 12,72 | ||
|
Chopp Escuro Bierbaum |
– | – | – | – | – | – | – | – | – | – | 12,72 | ||
|
Kit Bierbaum c/copo |
– | – | 39,37 | – | – | – | – | – | – | – | – | ||
|
Kit Bierbaum 5 cervejas |
– | – | 55,29 | – | – | – | – | – | – | – | – | ||
|
Kit Bierbaum Weiss c/copo |
– | – | 48,86 | – | – | – | – | – | – | – | – | ||
| BIERLAND/MEGA REPRES | 01.205.167 |
Bierland American Red Ale |
– | – | 10,49 | – | – | – | – | – | – | – | – |
|
Bierland Belgian Blond Ale |
– | – | 10,26 | – | – | – | – | – | – | – | – | ||
|
Bierland Blumenau |
– | – | 9,96 | – | – | – | – | – | – | – | – | ||
|
Bierland Bock |
– | – | 10,69 | – | – | – | – | – | – | – | – | ||
|
Bierland Imperial Stout |
– | – | 11,74 | – | – | – | – | – | – | – | – | ||
|
Bierland Pale Ale |
– | – | 10,30 | – | – | – | – | – | – | – | – | ||
|
Bierland Pilsen |
– | – | 9,66 | – | – | – | – | – | – | – | 12,72 | ||
|
Bierland Strong Golden Ale |
– | – | – | 37,25 | – | – | – | – | – | – | – | ||
|
Bierland Vienna |
– | – | 10,85 | – | – | – | – | – | – | – | – | ||
|
Bierland Weizen |
– | – | 10,48 | – | – | – | – | – | – | – | – | ||
|
Pale Ale p/kit |
– | – | 9,97 | – | – | – | – | – | – | – | – | ||
|
Pilsen p/kit |
– | – | 10,54 | – | – | – | – | – | – | – | – | ||
|
Vienna p/kit |
– | – | 10,43 | – | – | – | – | – | – | – | – | ||
|
Weizen |
– | – | 9,57 | – | – | – | – | – | – | – | – | ||
|
Bierland Demais Tipos |
– | – | 10,85 | – | – | – | – | – | – | – | 12,72 | ||
| CERVEJARIA JOINVILLE | 07.776.830 |
Balsa Pale Ale |
– | 4,62 | – | – | – | – | – | – | – | – | – |
|
Balsa Pilsen |
– | 4,62 | – | – | – | – | – | – | – | – | – | ||
|
Balsa Welzen |
– | 4,62 | – | – | – | – | – | – | – | – | – | ||
|
Catharina Bier Pilsen |
– | 4,84 | – | – | – | – | – | – | – | – | – | ||
|
Divina Pilsen |
– | – | 10,16 | – | – | – | – | – | – | – | – | ||
|
Divina Weizen |
– | – | 10,49 | – | – | – | – | – | – | – | – | ||
|
Haus Dreizehn Pilsen |
– | – | 7,84 | – | – | – | – | – | – | – | – | ||
|
Haus Dreizehn Weizenbier |
– | – | 8,86 | – | – | – | – | – | – | – | – | ||
|
Kit 2 cervejas pilsen Opa Bier c/copo |
– | – | 30,66 | – | – | – | – | – | – | – | – | ||
|
Kit 2 cervejas porter c/copo |
– | – | 31,32 | – | – | – | – | – | – | – | – | ||
|
Kit 2 cervejas weinzen c/copo |
– | – | 35,22 | – | – | – | – | – | – | – | – | ||
|
Kit 4 cervejas Opa Bier c/copo |
– | – | 36,19 | – | – | – | – | – | – | – | – | ||
|
Kit 5 cervejas Opa Bier |
– | 24,85 | 32,48 | – | – | – | – | – | – | – | – | ||
|
Kit Opa Bier com Copo Tulipa |
– | – | 23,08 | – | – | – | – | – | – | – | – | ||
|
Merecida Pilsen |
– | – | – | – | – | 4,12 | – | – | – | – | – | ||
|
Opa Bier Bock |
– | – | 6,91 | – | – | – | – | – | – | – | – | ||
|
Opa Bier Chopp |
– | – | – | – | – | 6,39 | – | – | – | – | 12,72 | ||
|
Opa Bier Old Ale |
– | – | – | – | – | 9,42 | – | – | – | – | – | ||
|
Opa Bier Pale Ale |
– | 4,62 | – | – | – | 6,39 | – | – | – | – | – | ||
|
Opa Bier Pilsen |
– | 4,62 | – | – | – | 6,39 | – | – | – | – | – | ||
|
Opa Bier Pilsen Parque |
– | – | – | – | – | 4,12 | – | – | – | – | – | ||
|
Opa Bier Porter |
– | 4,62 | – | – | – | 6,39 | – | – | – | – | – | ||
|
Opa Bier Porter Parque |
– | – | – | – | – | 5,03 | – | – | – | – | – | ||
|
Opa Bier Sem Álcool |
– | 4,62 | – | – | – | 6,39 | – | – | – | – | – | ||
|
Opa Bier Sumérios |
– | – | – | – | – | – | – | – | – | 9,29 | – | ||
|
Opa Bier Weisen Parque |
– | – | – | – | – | 5,03 | – | – | – | – | – | ||
|
Opa Bier Weizen |
– | 4,62 | – | – | – | 6,39 | – | – | – | – | – | ||
| SAINT BIER | 08.875.424 |
Coruja – Kit Fora de Série 3 gf |
50,18 | – | – | – | – | – | – | – | – | – | – |
|
Coruja – Kit Lager 2 gf e copo |
– | – | 38,00 | – | – | – | – | – | – | – | – | ||
|
Coruja – Kit Weinzen 2gf 2 copos |
– | – | 35,21 | – | – | – | – | – | – | – | – | ||
| FABRICANTE, IMPORTADOR OU DISTRIBUIDOR | CERVEJA E CHOPE | Chope em litro | |||||||||||
| Nome | CNPJ | Marcas | Garrafa de Vidro e PET Descartável | Garrafa de Vidro Retornável | Alumínio Descartável | ||||||||
| Até 330ml | 331 a 450ml | 451 a 650 ml | 651 a 1000 ml | Acima de 1000ml | Até 660ml | Acima de 660 ml | Até 330 ml | 331 a 450 ml | Acima de 450 ml | ||||
| SAINT BIER | 08.875.424 |
Coruja Alba Weizen |
– | – | 12,07 | – | – | – | – | – | – | – | – |
|
Coruja Baca |
9,21 | – | – | – | – | – | – | – | – | – | |||
|
Coruja Coice |
9,19 | – | – | – | – | – | – | – | – | – | – | ||
|
Coruja Extra Viva |
– | – | – | – | – | – | 16,01 | – | – | – | – | ||
|
Coruja Labareda |
8,62 | – | – | – | – | – | – | – | – | – | |||
|
Coruja Otus Pilsen |
– | – | 10,81 | – | – | 11,51 | – | – | – | – | 12,72 | ||
|
Coruja Strix |
– | – | 11,93 | – | – | – | – | – | – | – | – | ||
|
Coruja Viva |
– | – | – | – | – | – | 14,78 | – | – | – | |||
|
Coruja Weizenbock |
– | – | 13,84 | – | – | – | – | – | – | – | |||
|
Coruja demais tipos |
– | – | – | – | – | 12,02 | 16,01 | – | – | 12,72 | |||
|
Lay Back Pilsen |
4,98 | – | – | – | – | – | – | – | – | – | – | ||
|
Majestosa |
– | 4,94 | – | – | – | – | – | – | – | – | |||
|
Saint Bier – Chope – Pilsen |
– | – | – | 10,53 | – | – | – | – | – | – | 12,72 | ||
|
Saint Bier – Kit c/Corda |
– | – | 41,54 | – | – | – | – | – | – | – | – | ||
|
Saint Bier – Kit cx mad 2 gf 2 cop |
– | – | 122,30 | – | – | – | – | – | – | – | – | ||
|
Saint Bier – Kit Weiss c/copo |
– | – | 41,31 | – | – | – | – | – | – | – | – | ||
|
Saint Bier – Kit Demais Tipos |
– | – | 26,28 | – | – | – | – | – | – | – | – | ||
|
Saint Bier Belgian |
– | – | 9,20 | – | – | – | – | – | – | ||||
|
Saint Bier Bock |
– | – | 9,19 | – | – | – | – | – | – | – | – | ||
|
Saint Bier Hefe Weizen |
– | – | 9,30 | – | – | – | – | – | – | – | – | ||
|
Saint Bier In Natura Pilsen |
3,94 | – | 8,04 | – | – | – | – | – | – | – | – | ||
|
Saint Bier In Natura Six Pack |
30,87 | – | – | – | – | – | – | – | – | – | – | ||
|
Saint Bier Mr. Lobo |
– | – | 6,07 | – | – | – | – | – | – | – | – | ||
|
Saint Bier Pilsen |
– | 3,46 | 7,17 | 10,28 | – | 4,12 | 5,62 | – | – | – | – | ||
|
Saint Bier Stout |
– | – | 9,32 | – | – | – | – | – | – | – | – | ||
|
Saint Bier Weiss |
– | – | 9,18 | – | – | – | – | – | – | – | – | ||
|
Saint Bier – Cerveja – Demais Tipos |
4,44 | – | 9,30 | 10,28 | – | 7,57 | 8,10 | – | – | – | 12,72 | ||
|
Saint Bier – Chope – Demais Tipos |
– | – | – | 11,68 | – | – | – | – | – | – | – | ||
|
Slimbier – Todos os tipos |
– | 3,76 | – | – | – | – | – | – | – | – | – | ||
|
Tupiniquim Pilsen |
– | – | – | 7,24 | – | – | – | – | – | – | – | ||
|
Tupiniquim Weiss |
– | – | – | 11,65 | – | – | – | – | – | – | – | ||
|
Tupiniquim demais tipos |
– | – | 6,37 | 7,56 | – | – | – | – | – | – | – | ||