Ato COTEPE/MVA nº 3 de 07/04/2009
Norma Federal - Publicado no DO em 08 abr 2009
Altera as Tabelas I, II e III, anexas ao ATO COTEPE/ICMS nº 21/08, que divulga as margens de valor agregado a que se refere a cláusula oitava do Convênio ICMS nº 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 e considerando o disposto na cláusula oitava do Convênio ICMS nº 110/07, de 28 de setembro de 2007, torna público que as unidades federadas, a partir de 16 de abril de 2009, adotarão as seguintes margens de valor agregado, em relação às Tabelas I, II e III, de que trata o inciso II do Ato COTEPE/ICMS nº 21/08, de 25 de junho de 2008.
TABELA I - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS
| UF | Gasolina Automotiva e Álcool Anidro | Álcool Hidratado | Óleo Combustível | Gás Natural Veicular | |||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | ||
| Alíquota 7% | Alíquota12% | ||||||||
| AC | 39,21% | 83,97% | 41,58% | 73,45% | 64,60% | 9,93% | 36,81% | - | - |
| AL | 33,41% | 82,75% | 74,72% | 122,59% | 110,62% | 24,46% | 49,96% | - | - |
| AM | 13,56% | 51,41% | 19,44% | 68,26% | 59,26% | - | - | - | - |
| AP | 22,54% | 63,38% | 18,76% | 47,26% | 39,34% | 28,21% | 54,46% | - | - |
| BA | 29,66% | 77,62% | 31,69% | 63,30% | 54,53% | 10,30% | 37,27% | - | - |
| CE | 23,41% | 69,05% | 34,17% | 66,37% | 57,43% | 9,62% | 36,42% | - | - |
| DF | 15,78% | 54,37% | 36,28% | 68,98% | 59,90% | 9,94% | 46,59% | - | - |
| ES | 36,69% | 87,24% | 25,20% | 59,50% | 50,92% | - | - | - | - |
| GO | 21,41% | 64,06% | 13,76% | 42,97% | 35,28% | 54,78% | 86,48% | - | - |
| MA | 26,18% | 68,24% | 14,95% | 42,54% | 34,87% | 9,62% | 36,42% | - | - |
| MG | 42,64% | 90,19% | 30,45% | 61,76% | 53,06% | 29,01% | 57,33% | - | - |
| MS | 41,38% | 88,50% | 94,57% | 141,26% | 128,29% | 59,96% | 92,72% | - | - |
| MT | 69,67% | 124,93% | 114,64% | 184,10% | 184,10% | 138,36% | 184,70% | - | - |
| PA | 21,09% | 72,98% | 20,44% | 60,01% | 51,41% | 9,62% | 36,42% | - | - |
| PB | 18,09% | 57,45% | 15,45% | 43,15% | 35,46% | 22,29% | 47,33% | 137,98% | - |
| PE | 38,23% | 84,30% | 36,37% | 69,09% | 60,00% | 16,28% | 40,10% | - | - |
| PI | 14,50% | 52,66% | 23,45% | 53,08% | 44,85% | 11,89% | 34,81% | - | - |
| *PR | 63,31% | 126,82% | 38,41% | 56,98% | 48,54% | 20,23% | 46,67% | - | - |
| RJ | 31,92% | 88,46% | 34,36% | 81,09% | 71,35% | 11,35% | 23,46% | 100,00% | - |
| RN | 23,86% | 65,15% | 16,93% | 44,99% | 37,19% | 13,22% | 36,41% | - | - |
| RO | 23,34% | 64,46% | 85,71% | 130,29% | 117,90% | 19,59% | 44,08% | - | - |
| RR | 17,80% | 47,25% | 20,00% | 48,81% | 40,81% | 9,97% | 36,86% | - | - |
| RS | 21,49% | 61,99% | 33,92% | 66,06% | 57,13% | 9,96% | 32,48% | - | - |
| SC | 20,49% | 60,66% | 58,18% | 96,15% | 85,60% | 9,93% | 36,81% | - | - |
| SE | 18,46% | 62,27% | 9,73% | 39,80% | 32,28% | - | - | - | - |
| SP | 56,35% | 108,46% | 25,00% | Nihil | 46,67% | 10,48% | 34,73% | - | - |
| TO | 25,72% | 67,62% | 32,84% | 64,72% | 55,86% | 9,94% | 46,59% | - | - |
* MVAs alteradas por este Ato COTEPE/MVA
TABELA II - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
| UF | Gasolina Automotiva | Óleo Diesel | GLP | Óleo Combustível | Gás Natural Veicular | |||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AC | 101,12% | 166,51% | 41,13% | 84,29% | 136,32% | 180,65% | 41,45% | 76,22% | 30% | - |
| AL | 83,73% | 151,68% | 18,52% | 42,80% | 100,53% | 141,60% | 24,46% | 49,95% | 131,71 | - |
| AM | 63,93% | 118,57% | 22,24% | 47,28% | 86,48% | 124,67% | - | - | 30% | - |
| AP | 68,68% | 124,91% | 19,25% | 43,68% | 72,80% | 96,36% | 50,14% | 80,90% | 30% | - |
| BA | 78,60% | 144,66% | 31,79% | 55,05% | 98,32% | 138,97% | 31,46% | 58,38% | 203,53% | - |
| CE | 69,94% | 132,80% | 19,16% | 43,56% | 95,61% | 135,68% | 29,76% | 56,34% | 160,63% | 176,33% |
| DF | 59,19% | 112,25% | 12,23% | 27,54% | 73,88% | 97,59% | 9,94% | 46,59% | 30% | - |
| ES | 89,02% | 158,93% | 23,13% | 39,92% | 54,75% | 86,45% | - | - | 151,58% | - |
| GO | 56,46% | 111,43% | 17,54% | 33,56% | 106,72% | 134,91% | 28,47% | 54,78% | 30% | - |
| MA | 75,19% | 133,59% | 26,76% | 52,72% | 68,25% | 102,72% | - | - | 30% | - |
| MG | 67,81% | 123,74% | 26,18% | 43,38% | 99,26% | 143,00% | 31,37% | 60,21% | 207,40% | - |
| MS | 96,03% | 161,38% | 45,36% | 75,13% | 138,39% | 170,90% | 81,47% | 118,64% | 243,30% | - |
| MT | 133,85% | 189,97% | 148,92% | 172,91% | 159,50% | 180,32% | 148,92% | 178,91% | 223,41% | - |
| PA | 68,00% | 140,00% | 37,92% | 66,17% | 97,38% | 137,81% | 29,76% | 56,34% | 30% | - |
| PB | 63,90% | 118,53% | 20,97% | 45,75% | 74,69% | 110,47% | 19,52% | 44,00% | 182,13% | 201,26% |
| PE | 84,30% | 145,74% | 19,34% | 45,54% | 92,76% | 119,05% | 30,31% | 57,00% | 168,96% | - |
| PI | 57,28% | 109,71% | 15,32% | 38,94% | 89,07% | 127,80% | - | - | 30% | - |
| *PR | 63,31% | 126,82% | 25,50% | 38,64% | 98,82% | 125,93% | - | 68,69% | 30,00% | - |
| RJ | 83,08% | 161,54% | 42,83% | 64,17% | 48,30% | 68,53% | 49,45% | 84,50% | - | - |
| RN | 70,63% | 127,51% | 21,35% | 46,21% | 84,20% | 121,92% | - | - | 201,67% | 207,42% |
| RO | 69,77% | 126,35% | 20,13% | 44,74% | 85,15% | 110,40% | 31,35% | 58,25% | 31,35% | 58,25% |
| RR | 107,72% | 159,65% | 45,81% | 75,67% | 118,16% | 162,84% | - | - | - | - |
| RS | 67,18% | 122,91% | 23,15% | 39,95% | 140,96% | 173,82% | 30,70% | 57,47% | - | - |
| SC | 65,84% | 121,12% | 18,12% | 34,23% | 134,96% | 167,00% | 40,80% | 69,64% | 30% | - |
| SE | 52,96% | 109,54% | 17,94% | 42,10% | 95,99% | 136,14% | 4,97% | 26,47% | 131,71% | - |
| SP | 56,35% | 108,46% | 27,67% | 45,09% | 81,99% | 106,80% | - | - | - | - |
| TO | 72,85% | 130,47% | 16,38% | 32,25% | 74,75% | 98,58% | 21,67% | 46,59% | 30% | - |
* MVAs alteradas por este Ato COTEPE/MVA
TABELA III - OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEL
| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | |||||
| 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% | |
| AM | 63,93% | 118,57% | 22,24% | 47,28% | 86,48% | 124,67% | - | - | |
| AP | 68,68% | 124,91% | 19,25% | 43,68% | 72,80% | 96,36% | 103,59% | 171,46% | |
| BA | 166,72% | 265,37% | 31,79% | 55,05% | 120,39% | 150,45% | 84,83% | 122,69% | |
| 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% | |
| GO | 56,46% | 111,43% | 17,54% | 33,56% | 106,72% | 134,91% | 40,85% | 40,85% | |
| MA | 75,19% | 133,59% | 26,76% | 52,72% | 68,25% | 102,72% | 101,11% | 142,30% | |
| MG | 67,81% | 123,74% | 26,18% | 43,38% | 99,26% | 143,00% | 30,81% | 74,41% | |
| 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% | |
| *PR | 63,31% | 126,82% | 25,50% | 38,64% | 98,82% | 125,93% | 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% | 34,83% | 62,45% | 104,66% | 146,58% | 51,21% | 82,19% | |
| 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 | 67,18% | 122,91% | 23,15% | 39,95% | 140,96% | 173,82% | - | - | |
| SC | 65,84% | 121,12% | 18,12% | 34,23% | 134,96% | 167,00% | - | - | |
| SE | 52,96% | 109,54% | 17,94% | 42,10% | 95,99% | 136,14% | 19,01% | 43,38% | |
| SP | 56,35% | 108,46% | 27,67% | 45,09% | 81,99% | 106,80% | 40,76% | 87,69% | |
| TO | 72,85% | 130,47% | 16,38% | 32,25% | 74,75% | 98,58% | 72,85% |
| |
* MVAs alteradas por este Ato COTEPE/MVA
Este ato entra em vigor na data de sua publicação no Diário Oficial da União.
MANUEL DOS ANJOS MARQUES TEIXEIRA