Ato ICMS/COTEPE nº 45 DE 11/08/2014
Norma Federal - Publicado no DO em 14 ago 2014
Altera as Tabelas III, X, XI e XII do ATO COTEPE/ICMS 42/13, que divulga as margens de valor agregado a que se refere à cláusula oitava do Convênio ICMS 110/07, que dispõe sobre o regime de substituição tributária nas operações com combustíveis e lubrificantes, derivados ou não de petróleo, e com outros produtos.
O Secretário Executivo do Conselho Nacional de Política Fazendária - CONFAZ, no uso de suas atribuições que lhe são conferidas pelo inciso IX, do art. 5º do Regimento da Comissão Técnica Permanente do ICMS - COTEPE/ICMS, de 12 de dezembro de 1997 e
Considerando o disposto na cláusula oitava do Convênio ICMS 110/2007, de 28 de setembro de 2007, torna público que a Comissão, na sua 223ª reunião extraordinária, realizada no dia 11 de agosto de 2014, decidiu:
Art. 1º Ficam alterados os dispositivos a seguir indicados do Ato COTEPE/ICMS nº 42/13, de 20 de setembro de 2013, que passam a vigorar com seguinte redação:
I - a Tabela III:
"TABELA III - OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEIS
(Art. 1º, I, "c", 1 - regra geral)
| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | Álcool Hidratado | |||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AC | 163,48% | 251,30% | 36,46% | 81,95% | 85,90% | 147,87% | 45,89% | 94,53% | ||
| *AL | 83,73% | 151,68% | 18,52% | 42,80% | 100,53% | 141,60% | 12,40% | 35,42% | 61,31% | 94,35% |
| *AM | 63,93% | 118,57% | 22,24% | 47,28% | 86,48% | 124,67% | - | - | 61,31% | 94,35% |
| AP | 63,93% | 118,57% | 22,24% | 47,28% | 86,48% | 124,67% | - | - | ||
| BA | 68,68% | 124,91% | 19,25% | 43,68% | 72,80% | 96,36% | 103,59% | 171,46% | ||
| *CE |
88,82 |
158,66% |
32,40% |
59,52% |
130,13% |
194,60% |
62,48 |
116,64 |
||
| *DF | 59,19% | 112,25% | 12,23% | 27,54% | 73,88% | 97,59% | - | - | - | - |
| *ES | 89,02% | 158,93% | 23,13% | 39,92% | 54,75% | 86,45% | 29,84% | 73,12% | 48,14% | 88,73% |
| *GO | 56,46% | 111,43% | 17,54% | 33,56% | 106,72% | 134,91% | 40,85% | 40,85% | 13,76% | 35,28% |
| *MA | 75,19% | 133,59% | 26,76% | 52,72% | 68,25% | 102,72% | 101,11% | 142,30% | 14,95% | 47,14% |
| *MG | 67,81% | 129,88% | 26,18% | 48,45% | 99,26% | 143,00% | 30,81% | 74,41% | 42,11% | 68,43% |
| MS | 96,03% | 161,38% | 45,36% | 75,13% | 138,39% | 170,90% | 109,09% | 151,92% | ||
| MT | 133,85% | 189,97% | 148,92% | 178,91% | 72,95% | 180,32% | 296,68% | 391,88% | ||
| PA | 68,00% | 140,00% | 37,92% | 66,17% | 97,38% | 137,81% | 217,46% | 353,51% | ||
| PB | 63,90% | 118,53% | 20,97% | 45,75% | 74,69% | 110,47% | 57,87% | 90,20% | ||
| PE | 84,30% | 145,74% | 19,34% | 45,54% | 92,76% | 119,05% | - | - | ||
| *PI | 57,28% | 109,71% | 15,32% | 38,94% | 89,07% | 127,80% | 88,47% | 151,30% | 29,57% | 65,91% |
| PR | 70,05% | 136,18% | 35,04% | 53,45% | 147,41% | 181,15% | 42,86% | 90,48% | ||
| RJ | 83,08% | 161,54% | 42,83% | 64,17% | 48,30% | 68,53% | 42,37% | 77,96% | ||
| *RN | 89,60% | 152,79% | 47,36% | 77,54% | 104,66% | 146,58% | 51,21% | 82,19% | 38,76% | 77,62% |
| RO | 69,77% | 126,35% | 20,13% | 44,74% | 85,15% | 110,40% | 39,96% | 86,62% | ||
| RR | 156,38% | 220,48% | 82,26% | 119,59% | 172,69% | 228,55% | 68,16% | 124,22% | ||
| *RS | 86,73% | 148,97% | 42,70% | 62,16% | 155,85% | 190,74% | - | - | ||
| SC | 65,84% | 121,12% | 18,12% | 34,23% | 134,96% | 167,00% | 40,76% | 87,69% | ||
| *SE | 52,96% | 109,54% | 17,94% | 42,10% | 95,99% | 136,14% | 19,01% | 43,38% | - | - |
| *SP | 71,74% | 128,98% | 33,49% | 51,69% | 81,99% | 106,80% | 40,76% | 87,69% | 24,18% | 29,35% |
| TO | 72,85% | 130,47% | 16,38% | 32,25% | 74,75% | 98,58% | 72,85% | 130,47% |
";
II - a Tabela X:
"TABELA X - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Art. 1º, I, "c", 2 - exigibilidade suspensa ou sem pagamento de CIDE pelo importador)
| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | Álcool Hidratado | |||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| *AL | 108,40% | 185,47% | 21,26% | 46,10% | 100,53% | 141,60% | 12,40% | 35,42% | ||
| *AM | 431,92% | 609,22% | 147,49% | 198,18% | 137,01% | 185,55% | 152,00% | 236,01% | ||
| AP | 90,99% | 154,65% | 21,69% | 46,62% | 72,80% | 96,36% | 103,59% | 171,46% | ||
| BA | 550,71% | 791,38% | 34,56% | 58,31% | 356,50% | 418,81% | 84,33% | 122,69% | ||
| CE | 137,28% | 225,04% | 35,47% | 63,21% | 95,61% | 135,68% | 30,00% | 73,33% | ||
| *DF | 79,33% | 139,11% | 14,48% | 30,09% | 73,88% | 97,59% | - | - | ||
| *ES | 118,19% | 198,90% | 25,69% | 42,83% | 54,75% | 86,45% | 29,84% | 73,12% | 61,38% | 112,61% |
| *GO | 86,70% | 152,30% | 31,40% | 49,31% | 147,63% | 181,40% | 50,26% | 50,26% | 13,76% | 35,28% |
| *MA | 152,69% | 236,92% | 40,79% | 69,63% | 68,25% | 102,72% | 112,00% | 155,42% | 25,22% | 65,22% |
| *MG | 89,73% | 159,90% | 28,93% | 51,68% | 99,26% | 143,00% | 30,81% | 74,41% | 42,11% | 68,43% |
| MS | 175,45% | 267,27% | 59,16% | 91,76% | 138,39% | 170,90% | 110,84% | 154,03% | ||
| MT | 142,38% | 215,27% | 139,52% | 169,71% | 117,99% | 138,90% | 294,39% | 393,88% | ||
| PA | 136,60% | 237,99% | 35,39% | 63,12% | 99,33% | 140,16% | - | - | ||
| PB | 134,80% | 213,07% | 34,49% | 62,04% | 74,69% | 110,47% | 68,35% | 102,83% | ||
| PE | 166,44% | 255,25% | 30,08% | 58,63% | 92,76% | 119,05% | 41,72% | 88,95% | ||
| *PI | 76,51% | 135,34% | 17,68% | 41,78% | 89,07% | 127,80% | 88,47% | 151,30% | 41,62% | 81,27% |
| PR | 115,47% | 199,26% | 43,60% | 63,18% | 147,41% | 181,15% | 39,17% | 85,73% | ||
| RJ | 158,61% | 269,45% | 54,99% | 78,15% | 48,30% | 68,53% | 45,69% | 82,11% | ||
| *RN | 118,64% | 191,51% | 38,06% | 66,34% | 104,66% | 146,58% | 51,21% | 82,19% | 38,76% | 77,62% |
| RO | 92,08% | 156,11% | 22,57% | 47,68% | 85,15% | 110,40% | 39,96% | 86,62% | ||
| RR | 86,73% | 148,97% | 42,70% | 62,16% | 155,85% | 190,74% | - | - | ||
| *RS |
86,73% |
148,97% | 42,70% | 62,16% | 155,85% | 190,74% | - | |||
| SC | 87,72% | 157,15% | 24,55% | 50,06% | 95,99% | 136,14% | 19,01% | 43,38% | ||
| *SE | 71,38% | 128,51% | 33,45% | 51,65% | 81,99% | 106,80% | 47,69% | 96,92% | ||
| *SP | 71,74% | 128,98% | 33,49% | 51,69% | 81,99% | 106,80% | 47,69% | 96,92% | 24,18% | 29,35% |
| TO | 108,40% | 185,47% | 21,26% | 46,10% | 100,53% | 141,60% | 12,40% | 35,42% |
";
III - a Tabela XI:
"TABELA XI - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Art. 1º, I, "c", 3 - exigibilidade suspensa ou sem pagamento de PIS/PASEP e COFINS pelo importador)
| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | Álcool hidratado | |||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AC | - | - | - | - | - | - | - | - | ||
| *AL | 121,90% | 203,97% | 33,39% | 60,71% | 139,49% | 188,54% | 18,64% | 42,94% | ||
| *AM | 234,54% | 346,05% | 115,38% | 159,49% | 103,49% | 145,17% | 141,74% | 222,33% | ||
| AP | 103,16% | 170,88% | 32,34% | 59,45% | 96,27% | 123,04% | 112,41% | 183,22% | ||
| BA | 230,51% | 352,76% | 46,69% | 72,58% | 356,55% | 418,81% | 84,83% | 122,69% | ||
| CE | 133,34% | 219,65% | 49,05% | 79,58% | 110,06% | 153,09% | 33,41% | 77,88% | ||
| *DF | 90,25% | 153,66% | 24,28% | 41,23% | 97,16% | 124,05% | - | - | ||
| *ES | 134,61% | 221,38% | 36,86% | 55,52% | 76,62% | 112,79% | 38,43% | 84,58% | 61,38% | 112,61% |
| *GO | 86,70% | 152,30% | 31,40% | 49,31% | 147,63% | 181,40% | 50,26% | 50,26% | 23,92% | 52,14% |
| *MA | 119,54% | 192,71% | 49,28% | 79,85% | 74,15% | 109,82% | 110,36% | 153,45% | 25,22% | 65,22% |
| *MG | 101,68% | 176,27% | 41,04% | 65,93% | 136,47% | 188,38% | 38,28% | 84,37% | 42,11% | 68,43% |
| MS | 145,65% | 227,54% | 71,18% | 106,24% | 139,72% | 172,41% | 118,71% | 163,50% | ||
| MT | 133,85% | 189,97% | 149,49% | 179,55% | 166,35% | 187,72% | 296,68% | 391,88% | ||
| PA | 114,40% | 206,29% | 43,56% | 72,97% | 111,02% | 154,24% | - | - | ||
| PB | 105,38% | 173,85% | 42,46% | 71,64% | 78,33% | 114,85% | 65,13% | 98,95% | ||
| PE | 130,95% | 207,94% | 40,85% | 71,77% | 93,00% | 119,32% | 45,98% | 94,64% | ||
| *PI | 86,86% | 149,15% | 27,96% | 54,17% | 118,02% | 162,67% | 103,02% | 170,70% | 41,62% | 81,27% |
| PR | 120,93% | 206,85% | 57,44% | 78,91% | 148,25% | 182,10% | 42,23% | 84,75% | ||
| RJ | 133,65% | 233,79% | 66,84% | 91,77% | 54,72% | 75,82% | 49,18% | 86,47% | ||
| *RN | 134,95% | 213,27% | 52,40% | 83,62% | 149,82% | 200,99% | 61,46% | 94,54% | 51,43% | 93,82% |
| RO | 104,26% | 172,34% | 33,22% | 60,51% | 113,84% | 143,00% | 47,35% | 96,47% | ||
| RR | 123,80% | 198,41% | 56,87% | 78,26% | 205,92% | 247,64% | - | - | ||
| *RS | 123,80% | 198,41% | 56,87% | 78,26% | 205,92% | 247,64% | - | - | ||
| SC | 84,96% | 153,37% | 32,85% | 60,06% | 134,08% | 182,02% | 25,95% | 51,75% | ||
| *SE | 103,22% | 170,97% | 45,86% | 65,76% | 142,73% | 175,83% | 47,97% | 97,29% | ||
| *SP | 103,65% | 171,53% | 45,90% | 65,80% | 142,73% | 175,83% | 47,97% | 97,29% | 24,18% | 29,35% |
| TO | 121,90% | 203,97% | 33,39% | 60,71% | 139,49% | 188,54% | 18,64% | 42,94% |
";
IV - a Tabela XII:
"TABELA XII - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Art. 1º, I, "c", 2 - exigibilidade suspensa ou sem pagamento de CIDE pelo importador)
| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | Álcool hidratado | |||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AC | - | - | - | - | - | - | - | - | ||
| *AL | 158,92% | 254,68% | 36,87% | 64,91% | 139,49% | 188,54% | 18,64% | 42,94% | ||
| *AM | 234,47% | 465,96% |
110,15 % |
153,20% |
95,89 % |
136,01% |
139,74 % |
219,65% | ||
| AP | 136,42% | 215,22% | 35,35% | 163,08% | 96,27% | 123,04% | 112,41% | 183,22% | ||
| BA | 268,67% | 405,03% | 50,13% | 76,63% | 224,97% | 269,29% | 84,83% | 122,69% | ||
| CE | 212,10% | 327,54% | 52,95% | 84,27% | 136,68% | 185,15% | 36,65% | 82,20% | ||
| *DF | 119,74% | 192,99% | 27,05% | 44,37% | 97,16% | 124,05% | - | - | ||
| *ES | 181,29% | 285,33% | 40,02% | 59,12% | 76,62% | 112,79% | 38,43% | 84,58% | 61,38% | 112,61% |
| *GO | 135,41% | 218,12% | 39,16% | 58,13% | 147,63% | 181,40% | 50,26% | 50,26% | 23,92% | 52,14% |
| *MA | 216,65% | 322,21% | 65,80% | 99,76% | 103,57% | 145,27% | 121,75% | 167,17% | 25,22% | 65,22% |
| *MG | 134,22% | 220,85% | 44,48% | 69,98% | 136,47% | 188,38% | 38,28% | 84,37% | 56,58% | 85,58% |
| MS | 245,18% | 360,24% | 87,44% | 125,83% | 185,03% | 223,90% | 120,54% | 165,71% | ||
| MT | 311,77% | 410,59% | 162,12% | 193,70% | 210,33% | 235,23% | 162,12% | 193,70% | ||
| PA | 201,95% | 331,35% | 59,44% | 92,10% | 141,18% | 190,57% | - | - | ||
| PB | 194,24% | 292,32% | 58,38% | 90,82% | 111,36% | 154,65% | 76,10% | 112,16% | ||
| PE | 233,88% | 345,18% | 53,52% | 87,22% | 130,48% | 161,91% | 48,97% | 98,62% | ||
| *PI | 114,64% | 186,19% | 30,87% | 57,68% | 118,02% | 162,67% | 103,02% | 170,70% | 41,62% | 81,27% |
| PR | 172,89% | 279,01% | 67,42% | 90,25% | 195,82% | 236,16% | 45,73% | 94,84% | ||
| RJ | 230,04% | 371,49% | 81,04% | 108,10% | 77,32% | 101,50% | 52,6% | 90,82% | ||
| *RN | 181,24% | 274,99% | 56,54% | 88,60% | 149,82% | 200,99% | 61,46% | 94,54% | 51,43% | 93,82% |
| RO | - | - | - | - | - | - | - | - | ||
| RR | 137,45% | 216,60% | 36,23% | 64,13% | 113,84% | 143,00% | 47,35% | 96,47% | ||
| *RS | 123,80% | 198,41% | 56,87% | 78,26% | 205,92% | 247,64% | - | - | ||
| SC | 131,93% | 209,24% | 33,54% | 51,75% | 178,76% | 216,77% | - | - | ||
| *SE | 138,31% | 226,45% | 41,29% | 70,23% | 134,08% | 182,02% | 25,95% | 51,75% | ||
| *SP | 103,65% | 128,98% | 33,49% | 51,69% | 142,73% | 175,83% | 55,25% | 107,00% | 24,18% | 29,35% |
| TO | 138,61% | 218,14% | 31,75% | 49,71% | 98,15% | 125,17% | 294,25% | 375,00% |
".
Art. 2º Este ato entra em vigor na data de sua publicação no Diário Oficial da União, produzindo efeitos a partir do primeiro dia do segundo mês subseqüente ao da publicação.
MANUEL DOS ANJOS MARQUES TEIXEIRA