ATO DIAT N° 028 DE 20 DE DEZEMBRO DE 2012

(DOE de 21/12/2012)

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 nº 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 nº 2.870, de 27 de agosto de 2001, e no § 3º do inciso II do art. 41 da Lei nº 10.297, de 26 de dezembro de 1996,

RESOLVE:

Art. 1º Adotar as seguintes pesquisas de Preço Médio Ponderado a Consumidor Final – PMPF:

I – Fink & Schappo Consultoria Ltda, apresentada pelo Sindicato Nacional da Indústria da Cerveja – SINDICERV e Associação Brasileira das Indústrias de Refrigerantes e de Bebidas não Alcoólicas – ABIR, para cerveja, chope, refrigerante e bebida hidroeletrolítica e energética;

II – GFK Indicator, apresentada pela Associação Brasileira de Bebidas – ABRABE, para cerveja e chope;

III – AFREBRAS, apresentada pela Associação dos Fabricantes de Refrigerantes do Brasil – AFREBRAS, para refrigerantes e bebida hidroeletrolítica e energética;

Art. 2º Fixar, para efeito de retenção e recolhimento do ICMS sobre as operações subseqüentes, os valores de PMPF:

I – relativos à cerveja e chope constantes do Anexo I;

II – relativos à refrigerante constantes do Anexo II;

III – relativos à bebida hidroeletrolítica e energética constantes do Anexo III.

§ 1º Os valores lixados deverão ser utilizados para a formação da base de cálculo da substituição tributária do ICMS quando das saídas realizadas pelo substituto tributário aos estabelecimentos distribuidores, atacadistas ou varejistas, não importando o sistema de distribuição adotado.

§ 2º Nas notas fiscais que acobertarem as operações deverá constar a expressão: “BASE DE CÁLCULO DA SUBSTITUIÇÃO TRIBUTÁRIA CONFORME ATO DIAT Nº 028/2012”;

§ 3º Na hipótese da ocorrência de mercadoria não relacionada nos anexos citados no caput do art. 2º a base de cálculo para fins de substituição tributária será a prevista no § 2º, do artigo 42, do Anexo 3, do RICMS;

§ 4º As marcas ou embalagens não relacionadas nos anexos citados poderão ser incluídas até o dia 20 de cada mês, devendo o interessado solicitar, por requerimento, à Diretoria de Administração Tributária localizada na Rodovia SC 401, Km 05, nº 4.600, CEP 88032.000 – Florianópolis – SC ou por e-mail ao endereço <gesbebidas@sefaz.sc.gov.br>;

Art. 3º O Ato Diat nº 023/2012 de 27 de setembro de 2012 e suas alterações fica revogado a partir de primeiro de janeiro de 2013.

Art. 4º Este Ato entra em vigor na data de sua publicação, produzindo efeitos a partir do dia primeiro de janeiro de 2013.

Florianópolis, 20 de dezembro de 2012.

CARLOS ROBERTO MOLIM
Diretor de Administração Tributária

ANEXO I
CERVEJA E CHOPE

ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
VIGÊNCIA A PARTIR DE 01 DE JANEIRO DE 2013

FABRICANTE, IMPORTADOR OU DISTRIBUIDOR			CERVEJA E CHOPE
Nome	CNPJ	Marcas	Garrafa de Vidro e PET Descartável					Garrafa de Vidro Retornável		Alumínio Descartável			Chope em litro
Nome	CNPJ	Marcas	Até 330 ml	331 a 450 ml	451a 650 ml	651 a 1000 ml	Acima de 1000 ml	Até 660 ml	Acima de 660 ml	Até 330 ml	331 a 450 ml	Acima de 450 ml	Chope em litro
ALIBRAS	78.328.051	Cerveja Plier Malzbier Sem Álcool	–	–	–	–	–	2,78	–	–	2,11	–	–
		Kilsen Chopp	–	–	–	4,53	–	2,78	–	–	–	–	–
		Kilsen Extra	–	–	–	–	–	2,78	–	–	–	–	–
		Kilsen Fabro	–	–	–	–	–	–	–	–	–	–	11,18
		Kilsen Malzbier	–	2,43	–	–	–	2,78	–	–	2,11	–	–
		Kilsen Pilsen	–	2,25	–	3,46	–	2,70	–	–	1,53	–	11,18
		Kilsen Schweder	–	–	–	–	–	–	–	–	–	–	11,18
		Kilsen Sem Álcool	–	2,13	1,95	–	–	2,78	–	–	–	–	–
		Plier Pilsen Sem Álcool	–	2,13	1,95	–	–	2,78	–	–	2,11	–	–
		Selki Malzbier	–	2,43	–	–	–	2,78	–	–	–	–	–
		Selki Pilsen	–	2,25	–	–	–	2,70	–	–	1,62	–	–
		Selki Sem Álcool	–	2,13	1,95	–	–	2,78	–	–	–	–	–
		Steinecker Bock	–	–	–	–	–	3,28	–	–	–	–	–
		Steinecker Premium Pilsen	–	2,13	3,63	3,46	–	2,70	3,65	–	–	–	–
ALLSTON	00.204.820	Guaratuba	–	2,13	–	–	–	2,70	–	–	–	–	11,75
		Zanni Malzbier	–	2,43	–	–	–	2,78	–	–	–	–	–
		Zanni Pilsen	–	2,13	–	–	–	2,70	–	–	1,53	–	11,75
AMBEV	2808708	Antarctica Malzbier	–	2,72	–	–	–	3,96	–	–	2,11	–	–
		Antarctica Pilsen	–	2,34	–	5,67	–	4,13	4,63	1,36	1,70	–	13,55
		Antarctica Pilsen Extra Cristal	–	2,70	–	–	–	–	–	–	–	–	–
		Antarctica Sub Zero	1,42	–	–	–	–	3,94	4,19	1,35	1,66	2,27	–
		Becks	5,78	–	–	–	–	–	–	–	–	–	–
		Belle-Vue	–	9,58	–	–	–	–	–	–	–	–	–
		Bohemia Confraria	4,90	–	8,17	–	–	–	–	–	–	–	–
		Bohemia Escura	–	3,02	7,21	–	–	4,37	–	–	2,67	–	–
		Bohemia Oaken	–	–	7,28	–	–	–	–	–	–	–	–
		Bohemia Pilsen	–	2,75	4,30	5,65	–	5,26	5,43	1,60	2,27	–	–
		Bohemia Royal Ale	–	–	8,17	–	–	–	–	–	–	–	–
		Bohemia Weiss	–	4,87	7,87	–	–	–	–	–	–	–	–
		Brahma Bock	–	2,70	–	–	–	4,37	–	–	2,35	–	–
		Brahma Chopp	1,52	2,57	–	5,70	–	4,45	4,85	–	1,91	2,63	13,55
		Brahma Extra	–	2,77	–	–	–	4,96	–	–	2,29	–	–
		Brahma Malzbier	–	2,70	–	–	–	4,88	–	–	2,39	–	–
		Budweiser	–	2,79	–	–	–	4,37	–	–	2,28	–	–
		Caracu	–	2,69	–	–	–	2,98	–	–	2,50	–	–
		Franziskaner – todos os Tipos	–	–	8,95	–	–	–	–	–	–	–	–
		Hoegaarden	5,94	–	–	–	–	–	–	–	–	–	–
		Kronenbier	–	2,86	–	–	–	–	–	–	2,35	–	–
		Leffe – Todas	6,69	–	–	11,63	–	–	–	–	–	–	–
		Líber	–	2,68	–	–	–	–	–	–	2,37	–	–
		Lowenbrau	5,94	–	–	–	–	–	–	–	–	–	–
		Lowenbrau – todos os tipos	–	–	8,95	–	–	–	–	–	–	–	–
		Norteña	–	–	–	11,03	–	–	–	–	–	–	–
		Original	2,52	–	4,46	–	–	5,62	–	–	–	–	–
		Patagônia	–	–	10,44	–	–	–	–	–	–	–	–
		Patrícia	5,33	–	–	11,03	–	–	–	–	–	–	–
		Pilsen (Importada)	–	–	–	11,03	–	–	–	–	–	–	–
		Polar Bock	–	2,70	–	–	–	4,37	–	–	2,35	–	–
		Polar Export	–	2,70	–	4,51	–	3,97	3,75	–	1,70	2,65	–
		Quilmes	3,49	–	–	8,48	–	–	–	–	–	–	–
		Serramalte	–	–	–	–	–	4,37	–	–	–	–	–
		Skol Beats	2,81	2,60	–	–	–	–	–	1,62	–	–	–
		Skol Pilsen Barril 5 L	–	–	–	–	–	–	–	–	–	48,90	–
		Skol Pilsen/Skol 360	1,54	2,49	3,12	5,56	–	4,39	4,77	1,61	2,04	2,70	13,55
		Spaten – todos os tipos	–	–	8,95	–	–	–	–	–	–	–	–
ANGELONI / WMS (BIG)	83646984 / 93209765	Budweiser	–	2,78	–	–	–	–	–	–	–	–	–
ASHBY	71.947.592	Ashby	–	–	–	–	–	–	–	–	–	–	11,75
BADEN BADEN	50.221.019	Baden Baden Ale Golden	5,59	–	12,66	–	–	–	–	–	–	–	–
		Baden Baden Barley Wine Red Ale	5,59	–	12,66	–	–	–	–	–	–	–	–
		Baden Baden Christmas Bier	–	–	12,66	–	–	–	–	–	–	–	–
		Baden Baden Dark Ale Stout	–	–	12,66	–	–	–	–	–	–	–	–
		Baden Baden Ddlbock Invern 2007	–	–	12,66	–	–	–	–	–	–	–	–
		Baden Baden Lager Bock	5,59	–	12,66	–	–	–	–	–	–	–	–
		Baden Baden Pilsen Cristal	4,90	–	11,16	–	–	–	–	–	–	–	–
		Baden Baden Tripel	–	–	105,29	–	–	–	–	–	–	–	–
		Baden Baden Weiss	–	–	12,66	–	–	–	–	–	–	–	–
		Baden Bader Bitter 1999	–	–	12,66	–	–	–	–	–	–	–	–
		Kit Baden Baden c/1 Copo	–	–	23,15	–	–	–	–	–	–	–	–
Beer Legends	13.498.794	Brugse	13,73	–	–	–	–	–	–	–	–	–	–
		Chimay	16,20	–	–	–	–	–	–	–	–	–	–
		Duvel	16,97	–	–	–	–	–	–	–	–	–	–
		Hook Norton	–	–	15,98	–	–	–	–	–	–	–	–
		Jever	7,71	–	–	–	–	–	–	–	–	–	–
		Lobkowickz	–	–	11,80	–	–	–	–	–	–	–	–
		Maisels	–	–	12,19	–	–	–	–	–	–	–	–
		Maredsous	16,20	–	–	–	–	–	–	–	–	–	–
		Straffe	14,66	–	–	–	–	–	–	–	–	–	–
		Timmermans	17,29	–	–	–	–	–	–	–	–	–	–
		Tupiniquim	–	–	4,32	–	–	–	–	–	–	–	–
BENTO IRINEU LINHARES	08.822.483	Wunder Bier	–	–	–	–	–	–	–	–	–	–	11,18
BIERBAUM	05.825.945	Bierbaum Abacaxi	–	–	6,31	–	–	–	–	–	–	–	–
		Bierbaum Bock	–	–	8,42	–	–	–	–	–	–	–	–
		Bierbaum Dunkel	–	–	8,42	–	–	–	–	–	–	–	–
		Bierbaum Gold	–	–	7,92	–	–	–	–	–	–	–	–
		Bierbaum Lager	–	–	7,92	–	–	–	–	–	–	–	–
		Bierbaum Viena	–	–	8,42	–	–	–	–	–	–	–	–
		Bierbaum Weiss	–	–	8,21	–	–	–	–	–	–	–	–
		Bierbaum Weiss Helles	–	–	7,92	–	–	–	–	–	–	–	–
		Bierbaum Weizenbock	–	–	9,80	–	–	–	–	–	–	–	–
		Chopp Claro Bierbam	–	–	–	–	–	–	–	–	–	–	11,18
		Chopp Escuro Bierbaum	–	–	–	–	–	–	–	–	–	–	11,18
		Kit Bierbaum c/copo	–	–	35,92	–	–	–	–	–	–	–	–
		Kit Bierbaum 5 cervejas	–	–	48,90	–	–	–	–	–	–	–	–
		Kit Bierbaum Weiss c/copo	–	–	41,70	–	–	–	–	–	–	–	–
BIERLAND/MEGA REPRES	01.205.167	Bierland Demais Tipos	–	–	8,44	–	–	–	–	–	–	–	11,18
		Bierland Pilsen	–	–	7,79	–	–	–	–	–	–	–	11,18
		Bierland Strong Golden Ale	–	–	–	33,98	–	–	–	–	–	–

ANEXO II
REFRIGERANTE

ANEXO II
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA REFRIGERANTE
VIGÊNCIA A PARTIR DE 01 DE JANEIRO DE 2013

FABRICANTE, IMPORTADOR, DISTRIBUIDOR			EMBALAGENS RETORNÁVEIS					EMBALAGENS DESCARTÁVEIS
Nome	CNPJ básico	Marcas e Sabores	Até 260 ml	De 261 a 599 ml	De 600 a 999 ml	Acima de 999 ml	Xarope Postmix	Vidro e Pet							Lata		Barril, em litro
Nome	CNPJ básico	Marcas e Sabores	Até 260 ml	De 261 a 599 ml	De 600 a 999 ml	Acima de 999 ml	Xarope Postmix	Até 260 ml	De 261 a 400 ml	De 401 a 660 ml	De 661 a 1200 ml	De 1201 a 1750 ml	De 1751 a 2499 ml	Acima de 2499 ml	Até 260 ml	Acima de 260 ml	Barril, em litro
101 Do Brasil	03.408.722	Kienen Cola	–	–	–	–	–	1,09	–	1,29	–	–	2,48	3,23	–	–	–
101 Do Brasil	03.408.722	Kienen, demais Sabores	–	–	–	–	–	1,09	–	1,23	–	–	2,40	3,07	–	–	–
Água da Serra	80.936.685	Demais Marcas e Sabores	0,97	–	1,14	–	–	–	–	1,89	1,91	–	2,50	–	–	–	–
		Laranjinha	0,98	–	1,14	–	–	–	–	1,89	1,91	–	2,50	–	–	–	–
		Água da Serra, Sabor Cola	–	–	–	–	–	–	–	–	–	–	2,50	–	–	–	–
Alibras	78.328.051	Quipo, sabor cola	–	–	–	–	–	–	–	1,44	–	–	2,28	–	–	–	–
Alibras	78.328.051	Todas as Marcas e Sabores	–	–	1,09	–	–	1,06	–	1,44	1,91	2,00	2,28	–	–	–	–
Allston	00.204.820	Guaratuba	–	–	1,42	–	–	–	1,56	–	–	–	2,47	–	–	1,55	–
Allston	00.204.820	Demais Marcas e Sabores	–	–	1,42	–	–	–	1,56	–	–	–	2,47	–	–	1,55	–
AMBEV	02.808.708	H2OH!	–	–	–	–	–	–	–	2,53	2,36	3,51	3,61	–	–	–	–
		Pepsi Cola	–	2,33	–	2,59	–	1,06	–	3,04	2,73	3,01	3,80	4,02	–	1,86	–
		Pepsi Cola Twist	–	2,25	–	–	–	–	–	3,14	2,97	3,15	3,80	3,36	–	1,88	–
		Pepsi Cola Zero / Max	–	–	–	–	–	–	–	3,21	–	–	3,42	–	–	1,84	–
		Pepsi X-Energy	–	–	–	–	–	–	–	–	–	–	–	–	–	1,98	–
		Guarah	–	–	–	–	–	–	–	2,53	–	3,27	–	–	–	–	–
		Pepsi cola 3 a 3,3L	–	–	–	–	–	–	–	–	–	–	–	4,25	–	–	–
		Pepsi Cola 2,25 L	–	–	–	–	–	–	–	–	–	–	3,57	–	–	–	–
		Tônica Antártica	–	–	–	–	–	–	–	–	–	–	–	–	–	2,02	–
		Demais Marcas e Sabores 2,25L	–	–	–	–	–	–	–	–	–	–	3,50	–	–	–	–
		Demais Marcas e Sabores 3 a 3,3L	–	–	–	–	–	–	–	–	–	–	–	4,25	–	–	–
		Demais Marcas e Sabores	–	2,30	–	2,59	–	1,09	1,31	3,06	2,52	2,98	3,58	4,03	0,97	1,87	–
Argenta	04.102.454	Argenta, todos os sabores	–	–	–	–	–	–	1,31	–	–	–	2,59	–	–	–	–
Argenta	04.102.454	Demais Marcas e sabores	1,27	–	1,15	–	–	1,18	1,31	–	2,36	–	2,59	–	–	–	–
Belco	45.426.798	Belco	–	–	–	–	–	1,18	1,32	–	–	2,46	2,45	–	–	1,45	–
Belco	45.426.798	Demais Marcas e Sabores	–	–	–	–	–	1,18	1,32	–	–	–	2,45	–	–	1,45	–
Casa Di Conti	46.842.894	Conti, sabor cola	–	1,23	–	2,04	–	–	1,48	1,91	2,68	–	2,46	3,28	–	1,47	–
		Conti, demais sabores	–	–	–	–	–	–	–	1,65	–	–	2,32	3,12	–	1,45	–
		Taubaiana	–	–	1,15	–	–	–	–	–	–	–	2,32	–	–	–	–
Celina	08.929.429	Flycel Cola	–	–	–	–	–	–	–	–	–	–	2,47	–	–	–	–
		Flycel, todos os sabores	–	–	–	–	–	–	–	–	–	–	2,47	–	–	–	–
		Soda Celina com gás	–	–	–	–	–	–	–	1,65	–	–	2,32	–	–	–	–
Cerpa	04.894.085	Cerpa	–	–	–	–	–	–	–	–	–	–	2,45	–	–	–	–
Comexim	58.150.087	Jah! Fresh	–	–	–	–	–	–	1,77	2,21	–	2,94	–	–	–	–	–
		Jah! Ice	–	–	–	–	–	–	1,77	2,21	–	2,94	–	–	–	–	–
		Jah! Lichia	–	–	–	–	–	–	1,26	2,01	2,47	2,70	–	–	–	–	–
		Vermont, todos os sabores	–	–	–	–	–	–	1,54	2,15	2,50	2,94	–	–	–	–	–
Fante	89.967.939	Dusht Fest	–	–	–	–	–	–	–	12,62	–	–	–	–	–	–	–
Fante	89.967.939	Dusht Diamant	–	–	–	–	–	–	–	–	17,21	–	–	–	–	–	–
Flamin Mineração	68.248.210	Bioleve	–	–	–	–	–	–	–	–	–	2,46	–	–	–	–	–
Fruki	87.315.099	Fruki	–	2,06	1,42	–	–	–	–	2,21	–	–	2,47	–	–	1,55	–
Fruki	87.315.099	Demais Marcas e Sabores	–	2,06	1,42	–	–	–	–	2,21	–	–	2,47	–	–	1,55	–
Generino Rossoni	90.051.194	Stillo	–	–	–	–	–	–	–	4,65	–	–	–	–	–	–	–
Germania	96.366.174	Amazônia	–	1,26	–	–	–	–	–	–	–	–	–	–	–	–	–
Hugo Cini / AJC Distrib.Bebidas	76490572 / 05.288.560	Fresko, todos sabores	–	1,26	1,15	–	–	1,04	1,83	1,97	2,00	1,96	2,47	–	–	–	–
		Cini, todos os sabores	–	2,06	1,42	–	–	1,13	1,56	2,21	2,50	2,37	2,47	–	–	1,55	–
		Água Cristal Limão	–	–	–	–	–	–	–	1,98	–	–	2,47	–	–	–	–
Imperial	01.542.810	American Cola	–	1,26	1,15	2,03	–	1,18	1,32	2,38	2,50	2,37	2,51	–	0,85	1,64	–
		Goianinho, todos os sabores	–	1,26	1,15	2,03	–	1,18	1,32	2,38	2,50	2,37	2,51	–	0,85	1,64	–
		Orange	–	1,26	1,15	2,03	–	1,18	1,32	2,38	2,50	2,37	2,51	–	0,85	1,64	–
		Pitchula	–	1,26	1,15	2,03	–	1,18	1,32	2,38	2,50	2,37	2,51	–	0,85	1,64	–
INAB	82.206.004	Colônia, todos os sabores	–	–	–	–	–	–	–	2,21	2,50	2,37	2,47	–	–	1,55	–
INAB	82.206.004	RC Cola	–	–	–	–	–	–	–	–	–	–	–	–	–	1,55	–
INBEB	03.485.089	Spoller, todos os sabores	–	–	–	–	–	–	–	–	–	–	–	–	–	1,55	–
		Boleba, todos os sabores	–	–	1,15	–	–	–	–	–	–	–	2,27	–	–	–	–
		Demais Marcas e Sabores	–	–	–	–	–	–	–	–	–	–	–	–	–	1,55	–
Krill	56.036.312	Mantovani, todos os sabores	–	–	1,15	–	–	–	1,32	–	–	–	2,59	–	–	–	–
		Krill, todos os sabores	–	–	1,15	–	–	–	1,32	–	–	–	2,59	–	–	1,45	–
		Krill zero, todos os sabores	–	–	–	–	–	–	–	–	–	–	2,59	–	–	–	–
Loman	03.447.474	Genial, todos os sabores	–	–	–	–	–	–	–	2,21	–	–	2,47	–	–	–	–
		Gula, todos os sabores	–	–	–	–	–	–	–	3,87	–	–	2,47	–	–	–	–
		Gula, todos os sabores	–	–	–	–	–	–	–	3,87	–	–	2,47	–	–	–	–
		Mek, todos os sabores	–	–	–	–	–	–	–	–	–	3,44	–	–	1,99	–	–
Malta	44.367.522	Tropi cola, todos os sabores	–	–	1,22	–	–	1,13	1,56	2,21	2,49	–	2,51	–	–	1,55	3,03
		Guaraná	–	–	–	–	–	–	–	–	–	–	–	–	–	–	3,03
		Água Club Soda Cristalina	–	–	–	–	–	–	–	2,21	–	–	–	–	–	–	–
		Demais Marcas e Sabores	–	–	1,15	–	–	1,13	1,56	2,21	–	–	2,51	–	–	1,55	–
Max	84.429.869	Max Cola	–	–	–	–	–	1,14	–	1,72	–	1,89	2,50	–	–	–	–
		Ice Cola	–	–	–	–	–	1,16	–	1,85	1,89	–	2,47	–	–	–	–
		Body Light	–	–	–	–	–	–	–	2,92	–	–	–	–	–	–	–
		AH Max – todos os sabores	–	–	–	–	–	–	–	1,72	–	1,99	–	–	–	–	–
		Demais Marcas e Sabores	–	–	–	–	–	1,13	1,38	1,72	1,89	1,89	2,49	–	–	–	–
Monte Carlo	90.999.392	Bonanza, todos os sabores	–	2,06	1,42	–	–	1,13	1,56	2,21	2,50	2,37	2,56	–	–	1,55	–
Monte Carlo	90.999.392	Demais Marcas e Sabores	–	2,06	1,42	–	–	1,13	1,56	2,21	2,50	2,37	2,48	–	–	1,55	–
Muraro	89.962.781	Marabá, todos os sabores	–	–	–	–	–	–	–	2,21	–	–	2,47	–	–	–	–
Muraro	89.962.781	Demais Marcas e Sabores	–	–	–	–	–	–	–	–	–	–	2,47	–	–	–	–
Naipi	02.546.391	Naipi, todos os sabores	–	2,06	1,42	–	–	1,13	1,56	2,21	2,50	2,37	2,47	–	–	1,55	–
Naipi	02.546.391	Tarobá, todos os sabores	–	2,06	1,42	–	–	1,13	1,56	2,21	2,50	2,37	2,47	–	–	1,55	–
NewAge	01.307.936	Bluu-Cola	–	–	–	–	–	1,13	–	–	–	–	–	–	–	–	–
		Cola Café Classic	–	–	–	–	–	1,80	1,91	2,20	2,96	2,66	–	–	–	1,88	–
		Club Soda Classic	–	–	–	–	–	1,80	1,91	2,20	2,96	2,66	–	–	–	–	–
		Crystal Age	–	–	–	–	–	1,80	1,91	2,20	2,96	2,66	–	–	–	–	–
		TônicaClassic	–	–	–	–	–	1,80	1,91	2,20	2,96	2,66	–	–	–	1,88	–
		Tônica Citrus Classic	–	–	–	–	–	1,80	1,91	2,20	2,96	2,66	–	–	–	1,88	–
		Viver	–	–	–	–	–	1,80	1,91	2,20	2,96	2,66	–	–	–	–	–
		Tônica Summer	–	–	–	–	–	–	–	–	3,08	–	–	–	–	–	–
		Tônica Classic Diet	–	–	–	–	–	–	–	–	–	–	–	–	–	1,88	–
Ouro Fino	76.492.305	Todos os Sabores	–	–	–	–	–	–	–	1,91	–	2,66	–	–	–	–	–
Pinheiral / Xereta	07.181.572/ 72.459.878	Kareta, todos os sabores	–	–	1,15	–	–	–	1,32	2,38	2,49	2,40	2,51	–	–	1,64	–
		Xereta, todos os sabores	–	–	1,15	–	–	–	1,32	2,38	2,49	2,40	2,51	–	–	1,64	–
		Vital, todos os sabores	–	–	1,15	–	–	–	1,32	2,38	2,49	2,40	2,51	–	–	1,64	–
Poty	55.223.127	Poty e Roller, todos os sabores	–	–	–	–	–	1,13	–	1,91	2,16	2,46	2,86	–	–	1,55	–
Primo Schincariol	50.221.019	Schin Cola	–	–	–	–	–	1,12	1,28	2,00	2,17	–	2,75	–	–	1,65	–
		Schincariol Itubaína Zero	–	–	–	–	–	–	–	2,00	2,08	–	–	–	–	–	–
		Schincariol	–	–	–	–	–	–	–	2,00	2,08	–	–	–	–	–	–
		Todas as Marcas e Sabores	–	–	–	–	–	1,17	1,22	2,24	2,17	–	2,75	–	–	1,61	–
Rio Brasil	03.312.526	Top, todos os sabores	–	–	1,15	–	–	–	–	–	–	–	2,51	–	–	–	–
Rio Brasil	03.312.526	Demais Marcas e Sabores	–	–	2,71	–	–	–	–	–	–	–	2,51	–	–	–	–
Santamate	01.706.643	Bah!, todos os sabores	–	–	–	–	–	–	–	–	–	–	–	3,74	–	–	–
		Grapette	–	–	–	–	–	–	–	2,75	–	–	3,26	–	–	1,85	–
		Rayzes, todos os sabores	–	–	–	–	–	–	–	2,75	–	–	3,26	–	–	1,85	–
São José	75.120.196	Flor do Campo, todos os sabores	–	–	–	–	–	–	–	–	–	–	2,47	–	–	–	–
São José	75.120.196	Vacuy, todos os sabores	–	–	–	–	–	–	–	–	–	–	2,47	–	–	–	–
Sarandi	97.318.943	Sarandi, todos os sabores	–	–	1,42	–	–	1,13	1,56	2,21	–	2,40	2,47	–	–	1,55	–
		Tampy, todos os sabores	–	–	1,15	–	–	1,13	1,56	2,21	–	2,40	2,47	–	–	1,55	–
		Sabores, Sarandi, Zero	–	–	–	–	–	–	–	2,21	–	2,37	2,47	–	–	1,45	–
		Big	–	–	–	–	–	–	–	–	–	–	2,47	–	–	–	–
		Nacional	–	–	–	–	–	–	–	–	–	–	2,47	–	–	–	–
		Taby’s	–	–	–	–	–	–	–	–	–	–	2,44	–	–	–	–
Sell	02.295.941	Guaraná Pureza	1,11	1,86	1,29	–	–	–	1,72	2,24	2,25	–	3,17	–	–	–	–
Sell	02.295.941	Demais Marcas e Sabores	1,20	1,23	1,16	–	–	–	1,74	–	2,22	–	3,17	–	–	–	–
Spricigo	03.239.291	Serra Spri, todos os sabores	–	–	–	–	–	–	–	1,62	1,85	–	2,23	–	–	–	–
		Sax, todos os sabores	–	–	–	–	–	–	–	–	–	–	1,96	–	–	–	–
		Naco, todos os sabores	–	–	–	–	–	–	–	–	–	–	2,33	–	–	–	–
		Sprícigo, Sabor Cola	–	–	–	–	–	–	–	1,62	1,85	–	2,23	–	–	–	–
		Piacevole	–	–	–	–	–	–	–	1,67	–	–	–	–	–	–	–
Tamoyo	08.514.172	Tamoyo, todos os sabores	–	–	–	–	–	–	–	–	2,36	–	2,59	–	–	1,45	–
Tamoyo	08.514.172	UP, todos os sabores	–	–	–	–	–	–	–	–	2,36	–	2,59	–	–	–	–
Thomsen	82.636.770	Thomsen, Sabor Cola	–	–	–	–	–	1,15	–	–	1,85	–	2,41	–	–	–	–
Thomsen	82.636.770	Demais Marcas e Sabores	–	–	–	–	–	1,14	–	–	1,85	–	2,41	–	–	–	–
Tonel/Limongi	3776294/565 63786	Convenção, todos os sabores	–	–	1,15	–	–	–	1,32	2,38	–	–	2,51	–	–	1,64	–
Tonel/Limongi	3776294/565 63786	Demais Marcas e Sabores	–	–	–	–	–	–	1,32	2,38	–	–	2,51	–	–	1,64	–
Vinícola Garibaldi	90.049.156	Gotas de Cristal	–	–	–	–	–	–	–	7,06	–	–	–	–	–	–	–
		Gotas de Cristal Versão Festa	–	–	–	–	–	–	–	11,27	–	–	–	–	–	–	–
		Demais Marcas e Sabores	–	–	–	–	–	–	–	7,06	–	–	–	–	–	–	–
Vinícola Grassi	01.731.172	Demais Marcas e Sabores	–	–	–	–	–	–	–	–	–	–	2,15	–	–	–	–
Vinícola Grassi	01.731.172	Capri Cola	–	–	–	–	–	–	–	–	–	–	2,15	–	–	–	–
Vonpar / Mate Leão / Spaipa / CVI	03.131.613 / 00.904.448 / 91.235.549 / 72.114.994	Aquárius Fresch	–	–	–	–	–	–	–	2,21	2,21	2,84	–	–	–	–	–
		Coca Cola	1,12	2,15	–	2,15	32,55	1,80	2,25	3,07	2,37	3,16	4,10	4,17	1,16	1,94	–
		Coca Cola Zero / Max	–	2,18	–	–	–	1,26	1,82	3,05	–	3,15	4,09	4,34	1,07	1,94	–
		Coca Lemon	–	–	–	–	–	1,26	–	3,02	–	3,06	3,66	–	–	2,04	–
		Green Tea Spree	–	–	–	–	–	–	2,35	–	–	2,77	–	–	–	–	–
		Schweppes	–	–	–	–	–	1,66	–	–	2,70	3,40	–	–	–	2,09	–
		Coca Cola 3 a 3,3L	–	–	–	–	–	–	–	–	–	–	–	4,44	–	–	–
		Coca Cola 1,75L	–	–	–	–	–	–	–	–	–	3,69	–	–	–	–	–
		Coca Cola Zero / Max 3 L	–	–	–	–	–	–	–	–	–	–	–	5,05	–	–	–
	03.131.613 /	Coca ColaSleek	–	–	–	–	–	–	–	–	–	–	–	–	–	1,37	–
Vonpar / Mate Leão /	00.904.448 /	Coca ColaLight Plus	–	–	–	–	–	–	2,07	–	–	3,47	–	–	–	2,16	–
Spaipa / CVI	91.235.549 / 72.114.994	Coca Cola 270 ml	–	–	–	–	–	–	–	–	–	–	–	–	–	1,41	–
		ReflPet 2 L	–	–	–	3,05	–	–	–	–	–	–	4,35	–	–	–	–
		Coca Cola 2,25 L	–	–	–	–	–	–	–	–	–	–	4,02	–	–	–	–
		Coca Cola Pet 237 ml	–	–	–	–	–	1,16	–	–	–	–	–	–	–	–	–
		Demais Marcas e Sabores 3 a 3.3L	–	–	–	–	–	–	–	–	–	–	–	3,53	–	–	–
		Demais Marcas e Sabores	1,16	2,19	–	–	32,55	1,26	–	2,96	3,01	2,90	3,33	3,22	1,15	1,84	–
West PR	03.923.876	Fryss, todos os sabores	–	–	–	–	–	–	–	2,38	–	–	2,51	–	–	–	–
West PR	03.923.876	Tyss todos os sabores	–	–	–	–	–	–	–	2,38	–	–	2,51	–	–	–	–
XUK	03.177.494	Xuk	–	–	1,15	–	–	–	–	2,21	–	–	2,59	–	–	–	–
XUK	03.177.494	Skan, todos os sabores	–	–	–	–	–	–	–	–	–	–	2,47	–	–	–	–
Todas as Marcas e Sabores de baixas calorias			1,14	2,10	2,44	2,75	29,30	1,62	2,12	4,19	2,77	3,32	3,92	4,55	–	–	2,73
Outros			1,33	2,45	2,85	3,20	34,18	1,89	2,47	4,88	3,23	3,87	4,57	5,30	2,19	2,38	3,18

Notas:

1. Valores expressos em Reais, por Unidade;

2. Para os produtos não relacionados na tabela, ou sem valor correspondente, ou lançados no mercado após a publicação deste Ato Diat, será considerado o valor da embalagem vinculado à descrição “Todas as marcas e sabores de baixas calorias/Outros”, exceto produtos importados;

3. Na hipótese da ocorrência de mercadoria não relacionada nos anexos citados no caput do art. 2.°, ou quando o valor da operação própria do substituto for igual ou superior ao PMPF constante neste anexo, a base de cálculo para fins de substituição tributária será a prevista no § 2.°, do artigo 42, do Anexo 3, do RICMS;se de cálculo será a prevista no §2°, do artigo 42, do Anexo III, do RICMS-SC;

4. O Sujeito Passivo da Substituição Tributária deverá observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do fabricante ou engarrafador.

ANEXO III
ENERGÉTICOS E ISOTÔNICOS

ANEXO III
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ENERGÉTICOS E ISOTÔNICOS
VIGÊNCIA A PARTIR DE 01 DE JANEIRO DE 2013

Fabricante, Importador, Distribuidor			Energéticos, Embalagens Descartáveis						Isotônicos, Embalagens Descartáveis
Nome	CNPJ básico	Marcas e Sabores	Vidro e Pet				Lata		Até 300 ml	De 301 a 500 ml	De 501 a 1000 ml	Acima de 1000 ml
Nome	CNPJ básico	Marcas e Sabores	Até 300 ml	De 301 a 500 ml	De 501 a 1000 ml	Acima de 1000 ml	Até 300 ml	Acima de 300 ml	Até 300 ml	De 301 a 500 ml	De 501 a 1000 ml	Acima de 1000 ml
101 Do Brasil	03.408.722	Black Power	–	–	7,97	8,76	–	–	–	–	–	–
		Red Black	–	–	7,97	8,76	–	–	–	–	–	–
		Red Horse	3,54	4,23	7,97	8,76	4,11	–	–	–	–	–
		Red Horse 400 ml	–	4,23	–	–	–	–	–	–	–	–
		Red Horse Citrus	–	4,23	–	–	–	–	–	–	–	–
Alibras	07.832.805	Crazy Cow Energy Drynk	3,37	–	5,75	–	3,55	–	–	–	–	–
Alibras	07.832.805	Red Club Energy Drynk	3,37	–	5,75	8,79	–	–	–	–	–	–
Alternativa	08.032.776	Pânico Energy Drink	3,65	–	–	–	3,98	–	–	–	–	–
Ambev	02.808.708	Fusion	–	–	–	–	5,43	–	–	–	–	–
		Gatorade	–	–	–	–	–	–	–	3,32	5,33	–
		Gatorade 350 ml	–	–	–	–	–	–	–	2,79	–	–
		Propel	–	–	–	–	–	–	–	3,42	–	–
Angeloni	83.646.984	Fire Bird	–	–	–	–	4,34	–	–	–	–	–
Angeloni	83.646.984	Wild Dragon	–	–	–	–	4,53	7,07	–	–	–	–
Arnaldi Cesar Gadotti	95.820.676	Storm Energy Drink	3,32	–	7,29	9,22	–	–	–	–	–	–
Bug Comercio de Bebidas	10.442.038	Bug Energy Drink	–	–	8,54	–	3,55	–	–	–	–	–
Carofema	02.203.606	XL Energy Drinks	–	–	7,97	–	4,24	–	–	–	–	–
Chiamulera	90.586.405	Orbit	3,65	–	8,24	–	–	–	–	–	–	–
CNBN	45.426.798	Battery	–	–	–	–	–	5,35	–	–	–	–
CNBN	45.426.798	Santu Côco	–	–	–	–	–	–	–	2,90	–	–
Comary	29.588.019	Red Hot	–	–	–	–	4,19	–	–	–	–	–
Comary	29.588.019	X- Treme	–	–	–	–	3,78	–	–	–	–	–
Comexim	58.150.087	Athlética, todos os sabores	–	–	–	–	–	–	–	–	3,69	–
Comexim	58.150.087	Carbon, todos os sabores	3,96	–	–	–	–	–	–	–	–	–
Da Guarda	83.649.434	Mormaii Energetic	3,54	–	6,67	–	–	–	–	–	–	–
Distribuidora Müller	84.298.900	Black Dragon	–	–	–	–	3,39	5,47	–	–	–	–
		Red Dragon	–	–	–	–	3,39	5,47	–	–	–	–
		Status	3,38	–	7,97	–	–	–	–	–	–	–
Dry	03.291.860	Vibe Energy	–	–	–	–	4,53	–	–	–	–	–
Energia Internacional	10.422.916	Effect Energy Drink	3,60	–	7,78	–	4,72	–	–	–	–	–
Energia	08.196.490	Hi Fly Energy Drink	–	–	6,00	–	–	–	–	–	–	–
Energia	08.196.490	Speed Up	–	–	–	–	4,53	6,03	–	–	–	–
Falcon	09.657.722	Falcon Energy Drink	3,54	3,97	7,97	8,85	3,67	–	–	–	–	–
Falcon	09.657.722	Falcon Energy Drink – 269 ml	–	–	–	–	3,67	–	–	–	–	–
Forever Living	74.036.112	Forever Active Boost	–	–	–	–	5,50	–	–	–	–	–
Globalbev	04.175.027	Extra Power	–	–	6,67	–	5,07	6,25	–	–	–	–
		Extra Power 310 ml	–	–	–	–	–	5,59	–	–	–	–
		Flying Horse	–	–	–	–	5,93	5,23	–	–	–	–
		Flying Horse 310 ml	–	–	–	–	–	5,60	–	–	–	–
		Marathon	–	–	–	–	–	–	–	3,00	–	–
		Marathon – copo	–	–	–	–	–	–	1,48	–	–	–
		Monster	–	–	–	–	3,32	7,52	–	–	–	–
		On Line	–	–	–	–	4,53	–	–	–	–	–
Grassi	01.731.172	Bali Hai	3,46	–	7,61	–	–	–	–	–	–	–
		Baly	3,00	–	7,20	9,04	3,21	–	–	–	–	–
		Dopping	–	–	6,70	7,22	–	–	–	–	–	–
H.F.S.	10.434.648	Black Wish Energy Drink	3,60	–	–	8,76	3,55	–	–	–	–	–
H.F.S.	10.434.648	Blue Wish Energy Drink	3,60	–	–	–	3,55	–	–	–	–	–
Horizonte	03.968.536	Bad Boy Power Drink	–	–	–	–	5,28	–	–	–	–	–
		Giant Bad Boy Power Drink	–	–	8,24	–	–	–	–	–	–	–
		Tsunami Energy Drink	–	–	6,70	8,76	3,32	–	–	–	–	–
INAB	82.206.004	Bombastic – 350 ml	–	–	–	–	–	5,47	–	–	–	–
INAB	82.206.004	Bombastic – 473 ml	–	–	–	–	–	5,81	–	–	–	–
JPG	10.985.860	Fuel Energy Drink	–	–	–	–	5,24	–	–	–	–	–
Kaecher	07.782.416	Mr Fresh	–	3,86	–	10,97	–	–	–	–	–	–
Kaol Bebidas	12.851.889	Ecco Energizing	3,54	–	–	–	3,96	–	–	–	–	–
Kaol Bebidas	12.851.889	Ecco! Shot 60 ml	2,68	–	–	–	–	–	–	–	–	–
Mac Trade	11.651.550	Shark Energy	–	–	–	–	4,18	–	–	–	–	–
Malta	44.367.522	Nat Power	–	–	5,96	8,76	–	5,47	–	–	–	–
Mares	08.411.740	Playboy Energy Drink	–	–	–	–	5,22	–	–	–	–	–
Max Wilhelm	84.429.869	Dope	3,23	–	6,37	8,25	–	–	–	–	–	–
		Face Drink Energy	2,86	–	5,68	7,64	–	–	–	–	–	–
		Status	3,23	–	6,99	–	–	–	–	–	–	–
Mega Energy	10.722.113	Mega Energy	–	–	–	–	–	5,41	–	–	–	–
		Mega Energy 10 ml	1,07	–	–	–	–	–	–	–	–	–
		Mega Energy 60 ml	2,68	–	–	–	–	–	–	–	–	–
		NOS Energy	–	–	6,25	10,13	4,36	–	–	–	–	–
		NOS Energy 10 ml	1,07	–	–	–	–	–	–	–	–	–
		NOS Energy 1L	–	–	7,65	–	–	–	–	–	–	–
		NOS Energy 60 ml	2,68	–	–	–	–	–	–	–	–	–
MG Silva	08.530.160	Nitrix	3,80	–	–	–	–	–	–	–	–	–
Montecarlo	90.999.392	Cockpit	–	3,88	–	9,06	–	–	–	–	–	–
Multidrink	72.565.765	Fuzzy	3,54	4,22	7,97	8,76	4,11	–	–	–	–	–
Multidrink	72.565.765	Power Draw	3,54	3,86	7,97	–	3,67	–	–	–	–	–
Muraro	89.962.781	Naki	–	4,23	–	–	–	–	–	–	–	–
Muraro	89.962.781	Naki	–	–	6,41	8,76	–	–	–	–	–	–
NewAge	01.307.936	220V	–	–	7,97	–	4,29	5,81	–	–	–	–
NewAge	01.307.936	220V Energy Drink Schok – 89ml	2,36	–	–	–	–	–	–	–	–	–
Ninja	10.936.845	Ninja Big	–	–	7,97	8,76	–	–	–	–	–	–
		Ninja Guaraná – 10 ml	1,01	–	–	–	–	–	–	–	–	–
		Ninja Guaraná – 20 ml	1,31	–	–	–	–	–	–	–	–	–
		Ninja Guaraná – 50 ml	2,00	–	–	–	–	–	–	–	–	–
		Ninja Power	3,54	–	6,41	–	4,23	–	–	–	–	–
		Ninja Power – 100 ml	2,49	–	–	–	–	–	–	–	–	–
On Energy	13.493.265	On Premium	3,54	–	5,86	8,76	–	–	–	–	–	–
Ouro Fino	76.492.305	Insano	3,55	–	8,24	–	4,70	–	–	–	–	–
Pinheirense	02.661.226	Big Energy	3,54	–	7,97	9,52	–	–	–	–	–	–
Pinheirense	02.661.226	Mega Volts	3,54	–	6,70	8,76	–	–	–	–	–	–
Power Nathus	12.820.118	Power Nathus Energy Drink	3,54	–	7,97	–	4,44	–	–	–	–	–
Red Bull	02.946.761	Red Bull Energy Drink	–	–	–	–	6,77	8,46	–	–	–	–
		Red Bull Energy Drink – 473 ml	–	–	–	–	–	9,41	–	–	–	–
		UHU	–	–	7,97	12,72	–	–	–	–	–	–
Rock Art Brasil	07.968.378	Sports Drinks	–	–	–	–	4,89	–	–	–	–	–
RS	10.890.149	Rock n’Roll	3,54	3,86	–	8,76	–	–	–	–	–	–
		Rock’n Roll Energy Drink 2100ml	–	–	–	8,85	–	–	–	–	–	–
		Rock’n Roll Energy Drink Zero	3,54	–	–	–	–	–	–	–	–	–
Santa Ana	59.927.582	Decatlon	–	–	–	–	–	–	–	3,52	–	–
Sarandi	97.318.943	Citrus	–	–	–	–	–	–	–	1,45	–	3,28
		Red Rex	2,94	–	–	–	–	–	–	–	–	–
		Red Rex 2000 ml	–	–	–	12,75	–	–	–	–	–	–
Sol Bebidas	05.105.162	Vulcano Energy Drink	3,54	4,13	7,30	9,06	3,88	5,47	–	–	–	–
		Vulcano Energy Drink 473ml	–	–	–	–	–	5,09	–	–	–	–
		Vulcano Energy Shot 60ml	2,68	–	–	–	–	–	–	–	–	–
South American Beverage	11.033.665	Rocket Fuel	–	–	–	–	4,11	–	–	–	–	–
Spricigo	03.239.291	Black Lince	2,85	–	6,15	–	–	–	–	–	–	–
Surf Scream	15.004.308	Energy Drink	–	–	–	–	4,08	–	–	–	–	–
Surf Scream	15.004.308	Shock Energy	–	–	6,53	9,42	–	–	–	–	–	–
Tatuzinho	49.629.777	Atomic	–	–	–	–	4,11	–	–	–	–	–
Thomsen	82.636.770	Megathom	2,96	–	5,25	–	–	–	–	–	–	–
Thomsen	82.636.770	Triplo X	–	–	5,03	7,09	–	–	–	–	–	–
Tonel/Limongi	3776294 / 56563786	MSX	–	3,92	–	10,72	–	–	–	–	–	–
Ultrapan	62.548.409	Energil Sport	–	–	–	–	–	–	–	3,02	–	–
		Energil Sport Boot	–	–	–	–	–	–	–	4,02	–	–
		HP Hot Power	–	–	–	–	4,24	5,47	–	–	–	–
		Power Bull	4,73	–	7,97	–	4,24	–	–	–	–	–
		Power Bull Buster	–	4,02	7,97	–	–	–	–	–	–	–
Vinhos Randon Ltda	86.552.676	Hits Power	3,25	–	7,97	8,76	–	–	–	–	–	–
Vonpar / MAIS	45.913.696 04.205.454	Burn	–	–	9,23	–	5,59	7,32	–	–	–	–
		Burn OW	6,06	–	–	–	–	–	–	–	–	–
		Gladiator	–	–	–	–	4,71	5,35	–	–	–	–
		I9	–	–	–	–	–	–	–	2,77	–	–
		Powerade	–	–	–	–	–	–	–	3,24	–	–
West Paraná	03.923.876	Simbson’s Energy Drink	–	3,86	6,67	–	–	–	–	–	–	–
West Paraná	03.923.876	XT	–	3,86	6,62	–	–	–	–	–	–	–

Notas:

1. Valores expressos em Reais, por Unidade;

3. Na hipótese da ocorrência de mercadoria não relacionada nos anexos citados no caput do art. 2.°, a base de cálculo para fins de substituição tributária será a prevista no § 2.°, do artigo 42, do Anexo 3, do RICMS;

4. O Sujeito Passivo da Substituição Tributária deverá observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do fabricante ou engarrafador.