DOE de 29/08/2018
Altera o Ato DIAT n° 9, de 2018, 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 n° 9/2018, de 27 de março de 2018, passa a vigorar, em relação às cervejas e chopes das empresas Ambev, Big John, Cervejaria Klein, Cervejaria São bento do Sul, Kairós, Saint Bier, Sud Brau e Tupiniquim, 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 n° 9/2018, de 27 de março de 2018, passa a vigorar, em relação aos refrigerantes da empresa Spal, com os valores de Preço Médio Ponderado a Consumidor Final (PMPF) estabelecidos no Anexo II deste Ato.
Art. 3° O Anexo III do Ato Diat n° 9/2018, de 27 de março de 2018, passa a vigorar, em relação aos refrigerantes das empresas Intercarabao Bebidas Energéticas e Max Wilhelm, com os valores de Preço Médio Ponderado a Consumidor Final (PMPF) estabelecidos no Anexo III deste Ato.
Art. 4° Este Ato entra em vigor na data de sua publicação, produzindo efeitos:
I – desde o dia 1° de agosto de 2018 para o PMPF da cerveja Skol Hops, de R$ 2,53, da Ambev;
II – a partir do dia 1° de setembro de 2018 para os demais casos.
Florianópolis, 24 de agosto de 2018.
ROGÉRIO DE MELLO MACEDO DA SILVA
Diretor de Administração Tributária
ANEXO I
(Ato DIAT n° 028/2018)
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
(Vigência a partir de 01 de setembro de 2018)
| FABRICANTE, IMPORTADOR OU DISTRIBUIDOR | CERVEJA E CHOPE | Chope em Litro | ||||||||||||
| CNPJ Básico | Nome | Marcas | Garrafa de Alumínio, Vidro e PET Descartável | Garrafa de Vidro Retornável | Alumínio Descartável | |||||||||
| Até 330ml | 331 a 450ml | 451a 650ml | 651 a 1000ml | Acima de 1000ml | Até 660ml | Acima de 660ml | Até 330ml | 331 a 450ml | Acima de 450ml | |||||
| 07.526.557 | Ambev | 10254 |
Adriática |
– | – | – | – | – | 9,48 | – | – | – | – | – |
| 07.526.557 | Ambev | 10200 |
Antarctica Malzbier |
– | 4,66 | – | – | – | 6,99 | – | – | 3,11 | – | – |
| 07.526.557 | Ambev | 10201 |
Antarctica Pilsen |
– | 3,97 | – | 8,31 | – | 6,91 | 7,22 | 1,98 | 2,71 | 3,22 | 23,49 |
| 07.526.557 | Ambev | 10244 |
Antarctica Pilsen 300 ml |
– | – | – | – | – | 2,37 | – | – | – | – | – |
| 07.526.557 | Ambev | 10202 |
Antarctica Pilsen Extra Cristal |
– | 4,40 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10232 |
Antarctica Sub Zero |
2,09 | – | – | 8,16 | – | 5,92 | 6,93 | 1,86 | 2,14 | 3,69 | – |
| 07.526.557 | Ambev | 10203 |
Becks |
8,74 | – | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10204 |
Belle-Vue |
– | 15,56 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11149 |
Blue Point Oktoberfast |
– | 20,82 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10257 |
Bohemia A Lager/Magna/838/14Weiss |
6,94 | – | – | – | – | – | – | – | – | – | 23,49 |
| 07.526.557 | Ambev | 10205 |
Bohemia Confraria |
7,40 | – | 11,78 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10206 |
Bohemia Escura |
– | 5,91 | 10,40 | – | – | 7,89 | – | – | 3,77 | – | – |
| 07.526.557 | Ambev | 10258 |
Bohemia Imperial |
– | – | 11,39 | – | – | – | – | – | – | – | 23,50 |
| 07.526.557 | Ambev | 10255 |
Bohemia Japutipa/Bella Rosa/Caa-Yari |
7,18 | – | 13,70 | – | – | – | – | – | – | – | 23,49 |
| 07.526.557 | Ambev | 10231 |
Bohemia Oaken |
– | – | 10,50 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10207 |
Bohemia Pilsen |
– | 4,55 | 6,16 | 11,02 | – | 9,19 | 8,87 | 2,24 | 2,92 | 4,12 | – |
| 07.526.557 | Ambev | 10263 |
Bohemia Pilsen 300 ml |
2,90 | – | – | – | – | 2,61 | – | – | – | – | – |
| 07.526.557 | Ambev | 10208 |
Bohemia Royal Ale |
– | – | 11,78 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10209 |
Bohemia Weiss |
– | 8,36 | 11,33 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10240 |
Brahma 0,0% Álcool |
– | 4,22 | – | – | – | 7,89 | – | – | 3,05 | – | – |
| 07.526.557 | Ambev | 10252 |
Brahma 0,0% Álcool 300 ml |
– | – | – | – | – | 2,29 | – | – | – | – | – |
| 07.526.557 | Ambev | 10210 |
Brahma Bock |
– | 4,40 | – | – | – | 7,89 | – | – | 3,64 | – | – |
| 07.526.557 | Ambev | 10211 |
Brahma Chopp |
2,75 | 4,17 | – | 8,45 | – | 7,25 | 7,35 | 2,46 | 2,53 | 3,76 | 23,49 |
| 07.526.557 | Ambev | 11649 |
Brahma Chopp- Pack 18 unidades 350ml |
– | – | – | – | – | – | – | – | 40,98 | – | – |
| 07.526.557 | Ambev | 10245 |
Brahma Chopp 300 ml |
2,46 | – | – | – | – | 2,14 | – | – | – | – | – |
| 07.526.557 | Ambev | 10242 |
Brahma Chopp Gf Alumínio |
– | – | – | – | – | – | – | – | – | 6,60 | – |
| 07.526.557 | Ambev | 11788 |
Brahma Extra Heller Bock |
– | 4,26 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10251 |
Brahma Extra Lager/Red/Weiss |
– | 4,26 | 6,03 | – | – | 9,18 | – | 2,79 | 2,77 | 4,07 | 23,49 |
| 07.526.557 | Ambev | 11442 |
Brahma Extra Marzen |
– | 4,40 | – | – | – | – | – | – | – | – | 23,50 |
| 07.526.557 | Ambev | 10213 |
Brahma Malzbier |
– | 4,73 | – | – | – | 9,03 | – | – | 3,76 | – | – |
| 07.526.557 | Ambev | 10253 |
Bucanero Fuerte |
– | 7,91 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10239 |
Budweiser |
4,39 | 4,74 | 6,94 | – | – | 10,00 | 11,38 | 3,06 | 3,32 | 4,38 | – |
| 07.526.557 | Ambev | 10243 |
Budweiser gf Alumínio |
– | 6,24 | – | – | – | – | – | – | – | 9,27 | – |
| 07.526.557 | Ambev | 10214 |
Caracu |
– | 4,96 | – | – | – | 5,38 | – | – | 3,90 | – | – |
| 07.526.557 | Ambev | 11787 |
Colorado Gabiru |
– | – | 14,52 | – | – | – | – | – | – | – | 19,17 |
| 07.526.557 | Ambev | 10250 |
Corona Extra |
3,78 | 6,89 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10249 |
Coronita Extra |
3,95 | – | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10215 |
Franziskaner – todos os Tipos |
– | – | 12,92 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10248 |
Goose Island Ipa/Honkers |
– | 20,82 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11820 |
Goose Island Midway |
– | 8,90 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11673 |
Goose Island Sofie |
– | 20,93 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11868 |
Gosse Island Ipa/Honkers |
– | – | – | – | – | – | – | – | – | – | 23,49 |
| 07.526.557 | Ambev | 11867 |
Gosse Island Midway |
– | – | – | – | – | – | – | – | – | – | 23,49 |
| 07.526.557 | Ambev | 11869 |
Gosse Island Sofie |
– | – | – | – | – | – | – | – | – | – | 23,49 |
| 07.526.557 | Ambev | 11119 |
Hertog |
– | – | 22,06 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10216 |
Hoegaarden |
8,97 | – | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11674 |
Kona |
– | 9,90 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10218 |
Leffe – Todas |
10,14 | – | – | 20,25 | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10220 |
Lowenbrau |
8,97 | – | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10221 |
Lowenbrau – todos os tipos |
– | – | 12,92 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10235 |
Norteña |
– | – | – | 19,24 | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10222 |
Original |
3,66 | – | 7,39 | – | – | 9,20 | – | – | – | – | – |
| 07.526.557 | Ambev | 10236 |
Patagônia |
– | – | 15,07 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10264 |
Patagônia Kunen |
– | – | – | 21,77 | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10259 |
Patagonia Weisse/Amber/Bohemian |
– | 6,71 | 7,78 | 15,32 | – | 11,87 | – | – | – | 4,99 | 23,49 |
| 07.526.557 | Ambev | 10237 |
Patrícia |
8,07 | – | – | 19,24 | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10238 |
Pilsen (Importada) |
– | – | – | 19,24 | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10223 |
Polar Bock |
– | 4,40 | – | – | – | 7,89 | – | – | 3,64 | – | – |
| 07.526.557 | Ambev | 10224 |
Polar Export |
– | 4,40 | – | 7,80 | – | 6,99 | 6,35 | – | 2,24 | 3,60 | – |
| 07.526.557 | Ambev | 10225 |
Quilmes |
5,25 | – | – | 14,76 | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10226 |
Serramalte |
3,82 | – | 8,41 | – | – | 11,18 | – | – | 3,41 | – | – |
| 07.526.557 | Ambev | 11823 |
Serrana |
– | – | – | – | – | – | – | – | 1,67 | – | – |
| 07.526.557 | Ambev | 10256 |
Skol Beats |
5,74 | – | – | – | – | – | – | 4,03 | – | – | – |
| 07.526.557 | Ambev | 10227 |
Skol Beats Extreme |
5,99 | 5,25 | – | – | – | – | – | 4,19 | – | – | – |
| 07.526.557 | Ambev | 11786 |
Skol Hops |
– | – | – | – | – | 7,09 | 7,19 | 2,41 | 2,53 | 3,76 | – |
| 07.526.557 | Ambev | 11648 |
Skol Pilsen – Pack 18 unidades 350ml |
– | – | – | – | – | – | – | – | 40,98 | – | – |
| 07.526.557 | Ambev | 10246 |
Skol Pilsen 300 ml |
2,48 | – | – | – | – | 2,11 | – | – | – | – | – |
| 07.526.557 | Ambev | 10260 |
Skol Pilsen Barril 30L |
– | – | – | – | – | – | 326,17 | – | – | – | – |
| 07.526.557 | Ambev | 10233 |
Skol Pilsen Barril 5 L |
– | – | – | – | – | – | – | – | – | 67,79 | – |
| 07.526.557 | Ambev | 10241 |
Skol Pilsen Gf Alumínio |
– | – | – | – | – | – | – | – | – | 6,60 | – |
| 07.526.557 | Ambev | 10228 |
Skol Pilsen/Skol 360 |
2,78 | 4,11 | 4,24 | 8,36 | – | 7,09 | 7,19 | 2,41 | 2,53 | 3,76 | 23,49 |
| 07.526.557 | Ambev | 10247 |
Skol Ultra |
3,45 | – | – | – | – | – | – | 2,88 | – | – | – |
| 07.526.557 | Ambev | 10229 |
Spaten – todos os tipos |
– | – | 12,92 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10230 |
Stella Artois |
4,46 | – | 7,65 | 14,72 | – | 9,55 | – | 4,07 | – | – | 23,49 |
| 07.526.557 | Ambev | 11821 |
Wals Coco Bambu |
– | – | 14,20 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11824 |
Wals GPA |
– | – | 14,20 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11822 |
Wals Lager |
– | – | – | – | – | – | – | – | – | 4,99 | – |
| 07.526.557 | Ambev | 10262 |
Wals Petroleum / 42 / Niobium |
– | 14,88 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10261 |
Wals X / Verano |
– | – | 14,20 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10234 |
Zillertal |
5,03 | – | – | 17,78 | – | – | – | – | – | – | – |
| 80.714.009 | Big John | 11133 |
American Ipa |
– | – | 15,22 | – | – | – | – | – | – | – | 20,36 |
| 80.714.009 | Big John | 11135 |
American Lager |
– | – | 12,59 | – | 28,00 | – | – | – | – | – | 19,38 |
| 80.714.009 | Big John | 11134 |
Belgian Dubbel |
– | – | 18,71 | – | – | – | – | – | – | – | 22,86 |
| 80.714.009 | Big John | 11866 |
New England American Pale Ale |
– | – | – | 18,19 | – | – | – | – | – | – | 21,00 |
| 80.714.009 | Big John | 11781 |
Strong Scotch Ale |
– | – | – | – | – | – | – | – | – | – | 28,00 |
| 80.714.009 | Big John | 11137 |
Vienna Lager |
– | – | 13,83 | – | 28,00 | – | – | – | – | – | 20,35 |
| 80.714.009 | Big John | 11136 |
Weissbier |
– | – | 13,78 | – | – | – | – | – | – | – | 19,38 |
| 80.714.009 | Big John | 11780 |
Weizenbock |
– | – | – | – | – | 20,99 | – | – | – | – | 23,80 |
| 10.411.988 | Cervejaria Klein | 11851 |
Kit Klein Especial 5 GF |
– | – | 69,86 | – | – | – | – | – | – | – | – |
| 10.411.988 | Cervejaria Klein | 11850 |
Kit Klein RockIPA 3 GF |
– | – | 55,86 | – | – | – | – | – | – | – | – |
| 10.411.988 | Cervejaria Klein | 11852 |
Kit Klein Tradicional 5 GF |
– | – | 55,86 | – | – | – | – | – | – | – | – |
| 10.411.988 | Cervejaria Klein | 11864 |
Klein American Lager |
– | – | 7,41 | – | – | – | – | – | – | – | – |
| 10.411.988 | Cervejaria Klein | 11861 |
Klein Brown |
– | – | 13,88 | – | – | – | – | – | – | – | – |
| 10.411.988 | Cervejaria Klein | 11860 |
Klein Curitiba Lager |
– | – | 11,06 | – | – | – | – | – | – | – | – |
| 10.411.988 | Cervejaria Klein | 11853 |
Klein ESB |
– | – | 18,76 | – | – | – | – | – | – | – | – |
| 10.411.988 | Cervejaria Klein | 11854 |
Klein Estivadora |
– | – | 17,36 | – | – | – | – | – | – | – | – |
| 10.411.988 | Cervejaria Klein | 11855 |
Klein INK |
– | – | 17,36 | – | – | – | – | – | – | – | – |
| 10.411.988 | Cervejaria Klein | 11863 |
Klein Pilsen Puro Malte |
– | – | 8,26 | – | – | – | – | – | – | – | – |
| 10.411.988 | Cervejaria Klein | 11865 |
Klein Rock IPA |
– | – | 12,90 | – | – | – | – | – | – | – | – |
| 10.411.988 | Cervejaria Klein | 11857 |
Klein Rock IPA Imperial |
– | – | 17,36 | – | – | – | – | – | – | – | – |
| 10.411.988 | Cervejaria Klein | 11856 |
Klein Seission Rock IPA |
– | – | 17,36 | – | – | – | – | – | – | – | – |
| 10.411.988 | Cervejaria Klein | 11862 |
Klein Stout |
– | – | 12,47 | – | – | – | – | – | – | – | – |
| 10.411.988 | Cervejaria Klein | 11859 |
Klein Tchec |
– | – | 9,66 | – | – | – | – | – | – | – | – |
| 10.411.988 | Cervejaria Klein | 11858 |
Klein Weiss |
– | – | 9,66 | – | – | – | – | – | – | – | – |
| 27.041.039 | Cervejaria São bento do Sul | 11875 |
Pata Negra Demais Tipos |
– | – | – | – | – | – | – | – | – | – | 19,70 |
| 27.041.039 | Cervejaria São bento do Sul | 11873 |
Pata Negra Hop Lager |
– | – | – | – | – | – | – | – | – | – | 20,90 |
| 27.041.039 | Cervejaria São bento do Sul | 11871 |
Pata Negra Pilsen |
– | – | – | – | – | – | – | – | – | – | 19,49 |
| 27.041.039 | Cervejaria São bento do Sul | 11872 |
Pata Negra Session IPA |
– | – | – | – | – | – | – | – | – | – | 20,90 |
| 27.041.039 | Cervejaria São bento do Sul | 11874 |
Pata Negra Vienna Lager |
– | – | – | – | – | – | – | – | – | – | 20,67 |
| 14.663.134 | Kairós | 11838 |
Didge Bear Cream Ale |
– | – | 13,30 | – | – | – | – | – | – | – | – |
| 14.663.134 | Kairós | 11840 |
Didge Bear Ipa |
– | – | 15,40 | – | – | – | – | – | – | – | – |
| 14.663.134 | Kairós | 11839 |
Didge Bear Red Ale |
– | – | 14,70 | – | – | – | – | – | – | – | – |
| 14.663.134 | Kairós | 11447 |
Kairós Baleeira Red Ale |
– | – | 14,47 | – | – | – | – | – | – | – | 19,91 |
| 14.663.134 | Kairós | 11450 |
Kairós Boitatá Dry Stout |
– | – | 14,47 | – | – | – | – | – | – | – | 19,37 |
| 14.663.134 | Kairós | 11452 |
Kairós Darci Lite Lager |
– | 10,12 | – | – | – | – | – | – | – | – | – |
| 14.663.134 | Kairós | 11446 |
Kairós Ipaguaçu |
– | 10,12 | 15,85 | – | – | – | – | – | – | – | 19,82 |
| 14.663.134 | Kairós | 11449 |
Kairós Kapital Cream |
– | 8,68 | 14,47 | – | – | – | – | – | – | – | 19,37 |
| 14.663.134 | Kairós | 11451 |
Kairós Miramar Weiss |
– | – | 14,47 | – | – | – | – | – | – | – | 19,37 |
| 14.663.134 | Kairós | 11448 |
Kairós Rendeira Witbier |
– | – | 14,47 | – | – | – | – | – | – | – | 19,38 |
| 14.663.134 | Kairós | 11841 |
Lombisome |
– | – | 14,70 | – | – | – | – | – | – | – | – |
| 14.663.134 | Kairós | 11692 |
Naufragados Baltic Porter |
– | – | 17,50 | – | – | – | – | – | – | – | 19,38 |
| 14.663.134 | Kairós | 11835 |
Quintal Açoriano Cream Ale |
– | – | 13,30 | – | – | – | – | – | – | – | – |
| 14.663.134 | Kairós | 11836 |
Quintal Açoriano IPA |
– | – | 15,40 | – | – | – | – | – | – | – | – |
| 14.663.134 | Kairós | 11837 |
Quintal Açoriano Weiss |
– | – | 14,00 | – | – | – | – | – | – | – | – |
| 14.663.134 | Kairós | 11691 |
Sol Poente West Coast IPA |
– | – | 17,50 | – | – | – | – | – | – | – | 19,38 |
| 14.663.134 | Kairós | 11693 |
Trapiche Bock |
– | – | 17,50 | – | – | – | – | – | – | – | 19,38 |
| 08.875.424 | Saint Bier | 11828 |
American Premium Lager Santa Catarina |
– | – | 5,75 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11416 |
Barco Bronx |
– | – | 16,04 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11415 |
Barco Gans West Bohemian Pilsner |
– | – | 16,04 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11419 |
Barco San Diego APA |
– | – | 13,24 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11593 |
Barco San Martin |
– | 4,86 | – | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11420 |
Barco Sexy IPA |
– | – | 14,23 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11418 |
Barco Thai Weiss |
– | – | 13,24 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11417 |
Barco Witoria |
– | – | 16,04 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11421 |
Barco, demais tipos |
8,51 | 11,96 | 16,04 | 23,06 | – | – | – | – | – | – | 19,37 |
| 08.875.424 | Saint Bier | 10725 |
Box 32 – todos os tipos |
– | – | 16,24 | – | – | – | – | – | – | – | 19,37 |
| 08.875.424 | Saint Bier | 11877 |
Brazilian IPA 3 limões Barco |
– | – | – | – | – | – | – | – | – | 14,90 | – |
| 08.875.424 | Saint Bier | 11635 |
Catharian Sour Saint Bier |
– | 11,30 | – | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11431 |
Cerveja Lay Back Apa |
9,68 | – | 15,26 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11430 |
Cerveja Sakeja |
– | – | 12,80 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10712 |
Coruja Alba Weizen |
– | – | 15,94 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10732 |
Coruja Athene IPL |
– | – | 15,34 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10714 |
Coruja Baca |
12,76 | – | 14,57 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10716 |
Coruja Coice |
12,74 | – | 15,78 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10688 |
Coruja demais tipos |
– | – | – | 18,49 | – | 18,27 | 24,15 | – | – | – | 19,37 |
| 08.875.424 | Saint Bier | 10698 |
Coruja Extra Viva |
– | – | – | – | – | – | 24,15 | – | – | – | – |
| 08.875.424 | Saint Bier | 10715 |
Coruja Labareda |
11,92 | – | 14,51 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11470 |
Coruja Lager |
– | 4,01 | – | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10721 |
Coruja Noctua Dark |
– | – | 12,84 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11639 |
Coruja Otus Hop |
– | – | 12,14 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11640 |
Coruja Otus Lager |
– | – | 9,49 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10687 |
Coruja Otus Pilsen |
– | – | – | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10711 |
Coruja Strix |
– | – | – | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11637 |
Coruja Strix Extra |
– | – | 12,59 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10697 |
Coruja Viva |
– | – | – | – | – | – | 22,27 | – | – | – | – |
| 08.875.424 | Saint Bier | 10695 |
Coruja Weizenbock |
– | – | 18,27 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10731 |
Kit 1 gf 1 copo Barco |
37,64 | – | 34,43 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11426 |
Kit Alba Weizen 1 Gf 1 Copo Coruja |
– | – | 24,12 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11429 |
Kit Belgian 1 Gf 1 Copo Saint Bier |
– | – | 24,12 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10694 |
Kit c/Corda Saint Bier |
– | – | 56,98 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10689 |
Kit Demais Tipos Saint Bier |
– | – | 39,41 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10702 |
Kit Fora de Série 3 gf Coruja |
69,79 | – | 66,39 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10730 |
Kit Ipa 1 gf 1 copo Saint Bier |
– | – | 27,57 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10699 |
Kit Lager 2 gf e copo Coruja |
– | – | 50,29 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10724 |
Kit Migratória 2 gf e 1 copo Coruja |
– | – | 47,07 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11428 |
Kit Pilsen 1 Gf 1 Copo Saint Bier |
– | – | 24,12 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11638 |
Kit San Diego Barco |
– | – | 24,12 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11425 |
Kit Sexy Ipa 1 Gf 1 Copo Barco |
– | – | 24,12 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11427 |
Kit Strix 1 Gf 1 Copo Coruja |
– | – | 24,12 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11424 |
Kit Thai Weiss 1 Gf 1 Copo Barco |
– | – | 24,12 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10723 |
Kit Voadeira 1 gf e 1 copo Coruja |
– | – | 36,62 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10691 |
Kit Weiss c/copo Saint Bier |
– | – | 54,67 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11471 |
Lay Back Americam Lager Premium |
– | 4,10 | 7,23 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10726 |
Lay Back Ipa |
12,22 | – | 16,66 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10706 |
Lay Back Pilsen |
7,32 | – | 13,31 | – | – | – | – | – | – | – | 19,37 |
| 08.875.424 | Saint Bier | 10693 |
Saint Bier – Chope – Demais Tipos |
– | – | – | 18,59 | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10692 |
Saint Bier – Chope – Pilsen |
– | – | – | 16,75 | – | – | – | – | – | – | 19,37 |
| 08.875.424 | Saint Bier | 10737 |
Saint Bier – Demais Tipos |
8,96 | – | 12,25 | 16,33 | – | 11,49 | 12,19 | – | – | – | 19,37 |
| 08.875.424 | Saint Bier | 11146 |
Saint Bier American Lager |
– | 4,48 | – | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10736 |
Saint Bier American Lager |
– | – | 6,93 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10707 |
Saint Bier Belgian |
– | – | – | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11641 |
Saint Bier Belgian Golden Ale |
– | – | 10,30 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10733 |
Saint Bier Belgian Tripel Hop |
– | – | – | 24,37 | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10708 |
Saint Bier Bock |
– | – | 14,11 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11636 |
Saint Bier In Natura Lager |
– | – | 8,29 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10696 |
Saint Bier In Natura Pilsen |
– | – | 10,75 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10690 |
Saint Bier Mr. Lobo |
– | – | 7,99 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10728 |
Saint Bier Patada |
– | – | – | 45,65 | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10686 |
Saint Bier Pilsen |
– | 5,00 | 9,39 | 19,62 | – | 6,17 | 8,44 | – | – | – | – |
| 08.875.424 | Saint Bier | 10727 |
Saint Bier Pilsen Six Pack |
– | 32,51 | – | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 11645 |
Saint Bier Pilsner Premium |
– | 4,49 | 7,19 | 11,10 | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10709 |
Saint Bier Stout |
– | – | 12,28 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10729 |
Saint Bier Vienna |
– | – | 13,37 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10710 |
Saint Bier Weiss |
– | – | 11,87 | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10734 |
San Diego |
– | – | – | – | – | – | – | – | – | 16,23 | – |
| 08.875.424 | Saint Bier | 10700 |
Slimbier – Todos os tipos |
7,08 | – | – | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10735 |
Sour San Diego |
– | – | – | – | – | – | – | – | – | 16,68 | – |
| 08.875.424 | Saint Bier | 11876 |
Summer Sour Barco |
– | 4,86 | – | – | – | – | – | – | – | – | – |
| 08.875.424 | Saint Bier | 10719 |
Tassila – sem Glúten |
12,48 | – | – | – | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11128 |
Barley Wine |
– | – | 15,03 | – | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11472 |
Kit 2 gf Sud Pilsen |
– | – | 21,65 | – | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11043 |
Kit 2 gf Sud Weizen |
– | – | 47,69 | – | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11046 |
Kit 2 gf Sud Wiezen Especial |
– | – | 47,69 | – | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11044 |
Kit 3 gf Sud Ipa |
– | – | 34,21 | – | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11047 |
Kit 3 gf Sud Ipa Especial |
– | – | 34,21 | – | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11042 |
Kit 3 gf Sud Lager |
– | – | 32,19 | – | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11045 |
Kit 3 gf Sud Lager Especial |
– | – | 32,19 | – | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11465 |
Kit Pilsen 2 unidades |
– | – | 20,68 | – | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11048 |
Sud American Lager |
– | – | – | – | – | – | – | – | – | – | 19,37 |
| 08.387.899 | Sud Brau | 11030 |
Sud American Special Lager |
5,83 | – | 8,02 | – | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11032 |
Sud Dark Strong Ale |
– | 12,33 | – | 19,23 | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11033 |
Sud Dark Strong Ale Envelhecida |
– | – | – | 62,44 | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11034 |
Sud Dubbel |
– | 14,65 | – | – | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11037 |
Sud Ipa |
– | – | 11,80 | – | 21,03 | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11842 |
Sud Oatmeal Stout |
– | – | 14,64 | – | – | – | – | – | – | – | 19,17 |
| 08.387.899 | Sud Brau | 11038 |
Sud Oatmeal Stout |
7,06 | – | – | – | 18,84 | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11039 |
Sud Pale Ale |
– | – | 12,35 | – | – | – | – | – | – | – | 19,37 |
| 08.387.899 | Sud Brau | 11049 |
Sud Pilsen |
– | – | – | – | – | – | – | – | – | – | 19,37 |
| 08.387.899 | Sud Brau | 11031 |
Sud Pilsen Extra |
– | – | 7,59 | – | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11036 |
Sud Quadruppel |
– | 14,65 | – | – | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11843 |
Sud Russian Imperial Stout |
– | – | – | 27,90 | – | – | – | – | – | – | 21,39 |
| 08.387.899 | Sud Brau | 11035 |
Sud Tripel |
– | 14,65 | – | – | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11848 |
Sud Tripel Wood Age |
– | – | – | – | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11844 |
Sud Tripel Wood Age |
– | 15,90 | – | – | – | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11040 |
Sud Weizenbier |
– | – | 12,00 | – | 19,32 | – | – | – | – | – | – |
| 08.387.899 | Sud Brau | 11041 |
Sud Witbier |
– | – | 12,00 | – | 19,93 | – | – | – | – | – | 19,18 |
| 08.387.899 | Sud Brau | 11127 |
Vienna Lager |
– | – | 13,87 | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11717 |
Tupiniquim Blond Ale |
– | – | – | – | – | – | – | – | 3,84 | – | – |
| 02.663.432 | Tupiniquim | 11665 |
Tupiniquim Chocolate |
– | – | 13,49 | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11664 |
Tupiniquim Citrus Bomb Ipa |
– | – | 13,66 | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11849 |
Tupiniquim Coconut IPA/Porter |
– | – | – | – | – | – | – | – | 8,50 | – | – |
| 02.663.432 | Tupiniquim | 10843 |
Tupiniquim demais tipos |
7,94 | – | 11,42 | 18,42 | – | – | – | – | – | – | 21,62 |
| 02.663.432 | Tupiniquim | 11661 |
Tupiniquim Efeito Simcoe Ipa |
– | – | – | – | – | – | – | – | 8,50 | – | – |
| 02.663.432 | Tupiniquim | 11712 |
Tupiniquim Elipse Black Ipa |
– | – | – | – | – | – | – | – | 8,50 | – | – |
| 02.663.432 | Tupiniquim | 10842 |
Tupiniquim IPAs |
12,01 | – | 13,44 | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11718 |
Tupiniquim Nebulosa |
– | – | – | – | – | – | – | – | 8,50 | – | – |
| 02.663.432 | Tupiniquim | 11660 |
Tupiniquim Orvalho Apa |
– | – | – | – | – | – | – | – | 8,50 | – | – |
| 02.663.432 | Tupiniquim | 10840 |
Tupiniquim Pilsen |
– | – | 10,88 | 17,78 | – | – | – | – | – | – | 19,37 |
| 02.663.432 | Tupiniquim | 11719 |
Tupiniquim Polimango |
– | – | – | – | – | – | – | – | 8,50 | – | – |
| 02.663.432 | Tupiniquim | 11411 |
Tupiniquim Premium Lager |
– | 3,53 | 6,27 | – | – | – | – | – | 2,80 | – | – |
| 02.663.432 | Tupiniquim | 11658 |
Tupiniquim Premium Pale Ale |
– | – | – | – | – | – | – | – | 3,74 | – | – |
| 02.663.432 | Tupiniquim | 11663 |
Tupiniquim Session Ipa |
– | – | 13,66 | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11713 |
Tupiniquim Sol e Chuva Ipa |
– | – | – | – | – | – | – | – | 8,50 | – | – |
| 02.663.432 | Tupiniquim | 11715 |
Tupiniquim Sour Demais tipos |
– | – | – | – | – | – | – | – | 5,00 | – | – |
| 02.663.432 | Tupiniquim | 11716 |
Tupiniquim Summer Ipa |
– | – | – | – | – | – | – | – | 7,50 | – | – |
| 02.663.432 | Tupiniquim | 11714 |
Tupiniquim Supernova |
– | – | – | – | – | – | – | – | 8,50 | – | – |
| 02.663.432 | Tupiniquim | 11720 |
Tupiniquim Viena Lager |
– | – | – | – | – | – | – | – | 3,74 | – | – |
| 02.663.432 | Tupiniquim | 10841 |
Tupiniquim Weiss |
– | – | 11,16 | 18,42 | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11659 |
Tupiniquim Weiss Cristal |
– | – | – | – | – | – | – | – | 3,84 | – | – |
| 02.663.432 | Tupiniquim | 11662 |
Tupiniquim Weiss Maracujá |
– | – | – | – | – | – | – | – | 3,84 | – | – |
|
Notas: a) Valores expressos em Reais, por Unidade; b) O PMPF da Skol Hops, de R$ 2,53, da Ambev, tem vigência desde 01/08/2018. |
ANEXO II
(Ato DIAT n° 028/2018)
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA REFRIGERANTE
(Vigência a partir de 01 de setembro de 2018)
| FABRICANTE, IMPORTADOR, DISTRIBUIDOR | EMBALAGENS RETORNÁVEIS | EMBALAGENS DESCARTÁVEIS | ||||||||||||||||
| CNPJ Básico | Nome | Marcas | 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 660ml | De 661 a 1200ml | De 1201 a 1750ml | De 1751 a 2499ml | Acima de 2499ml | Até 260ml | Acima de 260ml | ||||||||||
| 61.186.888 | Spal | 11752 |
Aquarius Fresch |
– | – | – | – | – | – | – | 3,60 | 3,49 | 4,63 | – | – | – | – | – |
| 61.186.888 | Spal | 11727 |
Coca Cola |
1,79 | 3,32 | – | 2,85 | 50,40 | 1,74 | 3,55 | 4,41 | 3,57 | 4,85 | 6,37 | 6,78 | 1,81 | 2,96 | – |
| 61.186.888 | Spal | 11730 |
Coca Cola 1,75L |
– | – | – | – | – | – | – | – | – | 6,04 | – | – | – | – | – |
| 61.186.888 | Spal | 11734 |
Coca Cola 2,25 L |
– | – | – | – | – | – | – | – | – | – | 6,29 | – | – | – | – |
| 61.186.888 | Spal | 11733 |
Coca Cola 270 ml |
– | – | – | – | – | – | – | – | – | – | – | – | – | 2,17 | – |
| 61.186.888 | Spal | 11729 |
Coca Cola 3 a 3,3L |
– | – | – | – | – | – | – | – | – | – | – | 7,16 | – | – | – |
| 61.186.888 | Spal | 11737 |
Coca Cola 473 ml |
– | – | – | – | – | – | – | – | – | – | – | – | – | 3,68 | – |
| 61.186.888 | Spal | 11738 |
Coca Cola Aluminio |
– | – | – | – | – | 4,85 | – | – | – | – | – | – | – | – | – |
| 61.186.888 | Spal | 11834 |
Coca Cola Café Expresso 220ml |
– | – | – | – | – | – | – | – | – | – | – | – | 1,81 | – | – |
| 61.186.888 | Spal | 11745 |
Coca Cola Laranja Sleek |
– | – | – | – | – | – | – | – | – | – | – | – | – | 4,19 | – |
| 61.186.888 | Spal | 11736 |
Coca Cola Light |
– | – | – | – | – | – | – | 4,40 | – | – | 6,53 | – | – | 3,08 | – |
| 61.186.888 | Spal | 11732 |
Coca Cola Light Plus |
– | – | – | – | – | – | 3,26 | – | – | 5,67 | – | – | – | 3,34 | – |
| 61.186.888 | Spal | 11744 |
Coca Cola Limão Siciliano Sleek |
– | – | – | – | – | – | – | – | – | – | – | – | – | 4,19 | – |
| 61.186.888 | Spal | 11743 |
Coca Cola Ow Premium 1L – Vidro |
– | – | – | – | – | – | – | – | 8,00 | – | – | – | – | – | – |
| 61.186.888 | Spal | 11746 |
Coca Cola pet 200ml |
– | – | – | – | – | 1,33 | – | – | – | – | – | – | – | – | – |
| 61.186.888 | Spal | 11751 |
Coca Cola Sleek |
– | – | – | – | – | – | – | – | – | – | – | – | 1,81 | 2,13 | – |
| 61.186.888 | Spal | 11741 |
Coca Cola Sleek Baunilha |
– | – | – | – | – | – | – | – | – | – | – | – | – | 4,80 | – |
| 61.186.888 | Spal | 11740 |
Coca Cola Sleek Cereja |
– | – | – | – | – | – | – | – | – | – | – | – | – | 4,80 | – |
| 61.186.888 | Spal | 11739 |
Coca Cola Stevia |
– | – | – | – | – | 4,52 | – | – | – | 4,85 | – | – | – | 3,02 | – |
| 61.186.888 | Spal | 11735 |
Coca Cola Vidro 237 ml |
– | – | – | – | – | 2,47 | – | – | – | – | – | – | – | – | – |
| 61.186.888 | Spal | 11749 |
Coca Cola Vidro OW 250ml |
– | – | – | – | – | 2,19 | – | – | – | – | – | – | – | – | – |
| 61.186.888 | Spal | 11728 |
Coca Cola Zero / Max |
– | 3,67 | – | – | – | 1,75 | 2,88 | 4,40 | – | 4,99 | 6,53 | 7,12 | 1,83 | 3,05 | – |
| 61.186.888 | Spal | 11731 |
Coca Cola Zero / Max 3 L |
– | – | – | – | – | – | – | – | – | – | – | 8,71 | – | – | – |
| 61.186.888 | Spal | 11748 |
Coca Cola Zero Lata Sleek 220ml |
– | – | – | – | – | – | – | – | – | – | – | – | 1,49 | – | – |
| 61.186.888 | Spal | 11747 |
Coca Cola Zero pet 200ml |
– | – | – | – | – | 1,33 | – | – | – | – | – | – | – | – | – |
| 61.186.888 | Spal | 11742 |
Coca Cola Zero Premium |
– | – | – | – | – | – | – | – | 8,03 | – | – | – | – | – | – |
| 61.186.888 | Spal | 11750 |
Coca Cola Zero Sleek |
– | – | – | – | – | – | – | – | – | – | – | – | – | 2,19 | – |
| 61.186.888 | Spal | 11785 |
Coca Cola Zero Vidro Ow 250ml |
– | – | – | – | – | 2,19 | – | – | – | – | – | – | – | – | – |
| 61.186.888 | Spal | 11757 |
Crystal Sparkling sabores |
– | – | – | – | – | – | – | 2,83 | – | – | – | – | – | 2,41 | – |
| 61.186.888 | Spal | 11755 |
Demais Marcas e sab 3 a 3,3L |
– | – | – | – | – | – | – | – | – | – | – | 5,64 | – | – | – |
| 61.186.888 | Spal | 11754 |
Demais Marcas e Sabores |
1,85 | 3,46 | – | 2,87 | 50,40 | 1,60 | – | 4,24 | 4,73 | 4,45 | 5,24 | 5,37 | 1,80 | 2,91 | – |
| 61.186.888 | Spal | 11480 |
Demais Marcas e Sabores Lata 220ml |
– | – | – | – | – | – | – | – | – | – | – | – | 1,45 | – | – |
| 61.186.888 | Spal | 11478 |
Demais Marcas e Sabores pet 200ml |
– | – | – | – | – | 1,27 | – | – | – | – | – | – | – | – | – |
| 61.186.888 | Spal | 11681 |
Demais marcas e sabores sleek |
– | – | – | – | – | – | – | – | – | – | – | – | – | 2,19 | – |
| 61.186.888 | Spal | 11756 |
Ref Pet 2 L |
– | – | – | 4,32 | – | – | – | – | – | – | – | – | – | – | – |
| 61.186.888 | Spal | 11753 |
Schweppes |
– | – | – | – | – | 2,00 | – | – | 4,23 | 5,32 | – | – | – | 3,11 | – |
|
Notas: a) Valores expressos em Reais, por Unidade; b) Na hipótese da ocorrência de mercadoria não relacionada nos anexos citados no caput do art. 1° a base de cálculo para fins de substituição tributária será a prevista no § 2°, do artigo 42, do Anexo 3, do RICMS; c) O Sujeito Passivo da Substituição Tributária deverá observar os valores indicados para as marcas comercializadas, independentemente do CNPJ básico e do nome do fabricante ou engarrafador. d) Os valores da Spal, CNPJ 61186888, também valem para CVI, CNPJ 72114994; e) Os valores da Spal, CNPJ 61186888, também valem para Mate Leão, CNPJ 3131613; f) Os valores da Spal, CNPJ 61186888, também valem para Saipa, CNPJ 904448; g) Os valores da Spal, CNPJ 61186888, também valem para Vonpar, CNPJ 91235549; |
ANEXO III
(Ato DIAT n° 028/2018)
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA BEBIDAS HIDROELETROLÍTICAS E ENERGÉTICAS
(Vigência a partir de 01 de setembro de 2018)
| 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 | ||||
| 26.910.114 |
Intercarabao Bebidas Energéticas |
11832 |
Carabao Green Apple |
– | – | – | – | – | 4,68 | – | – | – | – |
| 26.910.114 |
Intercarabao Bebidas Energéticas |
11831 |
Carabao Original |
– | – | – | – | – | 4,68 | – | – | – | – |
| 26.910.114 |
Intercarabao Bebidas Energéticas |
11833 |
Carabao Sugar Free |
– | – | – | – | – | 4,68 | – | – | – | – |
| 84.429.869 |
Max Wilhelm |
11266 |
Blade Energy |
3,13 | – | – | 8,57 | – | – | – | – | – | – |
| 84.429.869 |
Max Wilhelm |
11263 |
Dog Patrol Energy Drink |
3,49 | – | 5,53 | 9,10 | – | – | – | – | – | – |
| 84.429.869 |
Max Wilhelm |
11260 |
Dope |
3,36 | – | 5,27 | 9,10 | – | – | – | – | – | – |
| 84.429.869 |
Max Wilhelm |
11262 |
Face Drink Energy |
2,97 | – | 4,71 | 9,10 | – | – | – | – | – | – |
| 84.429.869 |
Max Wilhelm |
11878 |
Max Energy Drink |
3,78 | – | 5,46 | 7,41 | – | – | – | – | – | – |
| 84.429.869 |
Max Wilhelm |
11870 |
Mormaii Energetic |
3,78 | – | 5,46 | 7,41 | – | – | – | – | – | – |
| 84.429.869 |
Max Wilhelm |
11265 |
One Thor Energy Drink |
– | – | 4,76 | 9,10 | – | – | – | – | – | – |
| 84.429.869 |
Max Wilhelm |
11267 |
Poker Energy Drink |
2,93 | – | – | 8,84 | – | – | – | – | – | – |
| 84.429.869 |
Max Wilhelm |
11264 |
Sexy Machine Energy Drink |
4,77 | – | 5,81 | 9,10 | – | – | – | – | – | – |
| 84.429.869 |
Max Wilhelm |
11261 |
Status |
4,21 | – | 5,22 | – | – | – | – | – | – | – |
Notas:
a) Valores expressos em Reais, por Unidade;
b) Na hipótese da ocorrência de mercadoria não relacionada nos anexos citados no caput do art. 1° a base de cálculo para fins de substituição tributária será a prevista no § 2°, do artigo 42, do Anexo 3, do RICMS;
c) O Sujeito Passivo da Substituição Tributária deverá observar os valores indicados para as marcas comercializadas, independentemente do CNPJ básico e do nome do fabricante ou engarrafador.