CONVÊNIO ICMS 142/01
CONVÊNIO ICMS 142/01
Altera os Convênios ICMS 03/99, de 16.04.99, e 37/00, de 26.06.00, relativamente a percentuais de margem de valor agregado para as operações com combustíveis e lubrificantes, derivados ou não de petróleo.
O Conselho Nacional de Política Fazendária - CONFAZ, na sua 53ª reunião extraordinária, realizada em Brasília, DF, no dia 19 de dezembro de 2001,
considerando o aumento de 22% para 24% da mistura do álcool etílico anidro combustível à gasolina;
e tendo em vista o disposto nos arts. 102 e 199 do Código Tributário Nacional (Lei 5.172, de 25 de outubro de 1966) e nos arts. 6º ao 10º da Lei Complementar nº 87, de 13 de setembro de 1996, resolvem celebrar o seguinte
CONVÊNIO
Cláusula primeira
O Anexo II do Convênio ICMS 03/99 , de 16 de abril de 1999, fica substituído pelo Anexo I que segue junto a este convênio.Cláusula segunda
O Anexo II do Convênio ICMS 37/00 , de 26 de junho de 2000, fica substituído pelo Anexo II que segue junto a este convênio.Cláusula terceira
O Anexo III do Convênio ICMS 03/99 , de 16 de abril de 1999, fica substituído pelo Anexo III que segue junto a este convênio.Cláusula quarta
Este convênio entra em vigor na data da sua publicação no Diário Oficial da União, produzindo efeitos a partir do dia em que vigerá o novo índice de 24% (vinte e quatro por cento) mistura do álcool etílico anidro combustível - AEAC à gasolina.Brasília, DF, 19 de dezembro de 2001.
ANEXO I
ANEXO II DO CONVÊNIO ICMS 03/99
OPERAÇÕES REALIZADAS POR REFINARIA DE PETRÓLEO OU SUAS BASES
| UF | Gasolina Automotiva | Óleo Diesel | GLP | Óleo Combustível | ||||
|
| Internas | Interest | Internas | Interest | Internas | Interest | Internas | Interest |
| AC | 160,01% | 246,68% | 36,46% | 81,95% | 85,90% | 147,87% |
|
|
| AL | 124,07% | 198,76% | 53,89% | 85,39% | 149,21% | 183,20% | 53,45% | 84,87% |
| AM | 141,06% | 221,41% | 40,26% | 68,98% | 78,29% | 114,80% |
|
|
| AP | 144,79% | 226,39% | 49,57% | 80,20% | 76,14% | 134,85% |
|
|
| BA | 129,31% | 214,12% | 45,08% | 74,80% | 120,39% | 150,45% | 31,46% | 58,39% |
| CE | 103,67% | 171,56% | 15,31% | 53,75% | 77,70% | 114,10% |
|
|
| DF | 119,45% | 192,60% | 52,15% | 72,89% | 171,67% | 208,72% |
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|
| ES | 103,02% | 170,68% | 46,64% | 76,67% | 259,41% | 308,48% |
|
|
| GO | 117,60% | 194,06% | 51,17% | 84,35% | 135,78% | 167,94% | 30,62% | 57,37% |
| MA | 140,39% | 220,52% | 41,80% | 70,84% | 48,60% | 98,13% |
|
|
| MG | 122,98% | 197,30% | 36,11% | 65,99% | 185,52% | 224,45% | 15,47% | 40,82% |
| MS | 141,27% | 221,70% | 51,19% | 82,16% | 179,39% | 217,49% | 30,40% | 57,11% |
| MT | 152,49% | 236,66% | 60,95% | 93,92% | 172,98% | 228,87% | 30,67% | 57,44% |
| PA | 123,61% | 219,44% | 43,13% | 72,45% | 64,44% | 98,13% |
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|
| PB | 125,43% | 200,58% | 50,11% | 80,86% | 125,95% | 172,23% |
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|
| PE | 120,51% | 194,00% | 44,55% | 76,28% | 123,53% | 154,00% |
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|
| PI | 139,36% | 219,15% | 50,50% | 81,32% | 62,19% | 116,26% |
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|
| PR | 132,59% | 214,32% | 51,77% | 72,46% | 172,94% | 212,65% | 38,29% | 68,69% |
| RJ | 80,63% | 158,04% | 49,06% | 69,38% | 112,37% | 141,33% | 41,75% | 72,86% |
| RN | 120,75% | 194,33% | 42,70% | 71,93% | 53,68% | 104,91% |
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|
| RO | 152,59% | 236,79% | 49,38% | 79,98% | 57,57% | 110,10% |
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|
| RR | 150,29% | 212,86% | 54,08% | 85,64% | 87,25% | 134,06% |
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|
| RS | 134,92% | 213,23% | 43,43% | 62,99% | 263,56% | 313,14% | 30,69% | 57,46% |
| SC | 129,66% | 206,22% | 43,04% | 61,73% | 234,96% | 280,63% |
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|
| SE | 124,68% | 199,58% | 42,14% | 71,24% | 116,85% | 161,25% |
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|
| SP | 118,57% | 191,43% | 36,21% | 54,78% | 154,73% | 189,47% | 31,98% | 60,95% |
| TO | 154,11% | 238,81% | 65,64% | 99,57% | 127,51% | 203,35% |
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|
ANEXO II
ANEXO II DO CONVÊNIO ICMS 37/00
OPERAÇÕES REALIZADAS POR REFINARIA DE PETRÓLEO OU SUAS BASES
| UF | Gasolina Automotiva | Óleo Diesel | GLP | Óleo Combustível | ||||
|
| Internas | Interest | Internas | Interest | Internas | Interest | Internas | Interest |
| AC | 160,01% | 246,68% | 36,46% | 81,95% | 85,90% | 147,87% |
|
|
| AL | 124,07% | 198,76% | 53,89% | 85,39% | 149,21% | 183,20% | 53,45% | 84,87% |
| AM | 141,06% | 221,41% | 36,12% | 64,00% | 48,59% | 98,12% |
|
|
| AP | 144,79% | 226,39% | 49,57% | 80,20% | 76,14% | 134,85% |
|
|
| BA | 129,31% | 214,12% | 45,08% | 74,80% | 120,39% | 150,45% | 31,46% | 58,39% |
| CE | 103,67% | 171,56% | 15,31% | 53,75% | 77,70% | 114,10% | 29,76% | 56,34% |
| DF | 119,45% | 192,60% | 52,15% | 72,89% | 171,67% | 208,72% |
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|
| ES | 68,13% | 124,17% | 28,09% | 54,33% | 205,24% | 246,86% |
|
|
| GO | 117,60% | 194,06% | 51,17% | 84,35% | 135,78% | 167,94% | 30,62% | 57,37% |
| MA | 140,39% | 220,52% | 41,80% | 70,84% | 48,60% | 98,13% |
|
|
| MG | 122,98% | 197,30% | 36,11% | 65,99% | 185,52% | 224,45% | 15,47% | 40,82% |
| MS | 141,27% | 221,70% | 51,19% | 82,16% | 179,39% | 217,49% | 30,40% | 57,11% |
| MT | 152,49% | 236,66% | 60,95% | 93,92% | 172,98% | 228,87% | 30,67% | 57,44% |
| PA | 123,61% | 219,44% | 43,13% | 72,45% | 64,44% | 98,13% |
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|
| PB | 125,43% | 200,58% | 33,33% | 60,64% | 125,95% | 172,23% |
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|
| PE | 120,51% | 194,00% | 44,55% | 76,28% | 123,53% | 154,00% |
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|
| PI | 139,36% | 219,15% | 50,50% | 81,32% | 62,19% | 116,26% |
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|
| PR | 132,59% | 214,32% | 51,77% | 72,46% | 172,94% | 212,65% | 38,29% | 68,69% |
| RJ | 49,60% | 113,71% | 30,49% | 48,28% | 82,69% | 107,60% | 41,75% | 72,86% |
| RN | 120,75% | 194,33% | 42,70% | 71,93% | 53,68% | 104,91% |
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|
| RO | 152,59% | 236,79% | 49,38% | 79,98% | 57,57% | 110,10% |
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|
| RR | 150,29% | 212,86% | 54,08% | 85,64% | 87,25% | 134,06% |
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| RS | 134,92% | 213,23% | 43,43% | 62,99% | 207,97% | 249,98% | 30,69% | 57,46% |
| SC | 129,66% | 206,22% | 43,04% | 61,73% | 188,64% | 228,00% |
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|
| SE | 124,68% | 199,58% | 42,14% | 71,24% | 116,85% | 161,25% |
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|
| SP | 118,57% | 191,43% | 36,21% | 54,78% | 154,73% | 189,47% | 31,98% | 60,95% |
| TO | 154,11% | 238,81% | 65,64% | 99,57% | 127,51% | 203,35% |
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ANEXO III
ANEXO III DO CONVÊNIO ICMS 03/99
OPERAÇÕES REALIZADAS POR IMPORTADORES
| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | ||||
|
| Internas | Interest | Internas | Interest | Internas | Interest | Internas | Interest |
| AC | 160,01% | 246,68% | 36,46% | 81,95% | 85,90% | 147,87% | 45,89% | 94,53% |
| AL | 141,33% | 221,76% | 75,03% | 110,87% | 149,24% | 183,20% | 144,08% | 194,03% |
| AM | 141,06% | 221,41% | 36,12% | 64,00% | 48,59% | 98,12% | 38,22% | 84,29% |
| AP | 144,79% | 226,39% | 49,57% | 80,20% | 76,14% | 134,85% | 46,33% | 95,10% |
| BA | 147,88% | 239,56% | 68,51% | 103,03% | 120,39% | 150,45% | 37,65% | 65,85% |
| CE | 114,94% | 186,59% | 19,99% | 59,98% | 77,70% | 114,10% | 29,76% | 56,34% |
| DF | 137,21% | 216,28% | 76,71% | 100,81% | 171,67% | 208,72% | 46,51% | 95,34% |
| ES | 127,81% | 203,74% | 47,85% | 78,11% | 192,58% | 232,47% | 37,80% | 83,73% |
| GO | 117,60% | 194,06% | 51,17% | 84,35% | 135,78% | 167,94% | 45,65% | 94,20% |
| MA | 140,39% | 220,52% | 41,80% | 70,84% | 48,60% | 98,13% | 37,92% | 83,89% |
| MG | 141,03% | 221,37% | 58,10% | 92,80% | 185,52% | 224,45% | 42,13% | 89,50% |
| MS | 141,27% | 221,70% | 62,48% | 95,77% | 179,39% | 217,49% | 64,95% | 98,73% |
| MT | 164,83% | 255,82% | 86,93% | 125,22% | 172,98% | 228,87% | 60,46% | 113,94% |
| PA | 123,61% | 219,44% | 43,13% | 72,45% | 64,44% | 98,13% | 41,18% | 88,24% |
| PB | 125,43% | 200,58% | 64,02% | 97,61% | 125,95% | 172,23% | 37,14% | 65,23% |
| PE | 138,37% | 217,81% | 67,90% | 104,75% | 123,53% | 154,00% | 37,80% | 83,73% |
| PI | 139,36% | 219,15% | 50,50% | 81,32% | 62,19% | 116,26% | 37,80% | 83,73% |
| PR | 165,79% | 259,17% | 97,55% | 124,48% | 241,18% | 290,80% | 64,30% | 100,36% |
| RJ | 107,53% | 196,47% | 34,54% | 52,88% | 111,21% | 140,01% | 59,86% | 99,82% |
| RN | 120,75% | 194,33% | 42,70% | 71,93% | 53,68% | 104,91% | 37,80% | 83,73% |
| RO | 152,59% | 236,79% | 49,38% | 79,98% | 57,57% | 110,10% | 45,89% | 94,53% |
| RR | 150,29% | 212,86% | 54,08% | 85,64% | 87,25% | 134,06% | 49,42% | 86,78% |
| RS | 134,92% | 213,23% | 43,43% | 62,99% | 207,97% | 249,98% | 40,94% | 69,80% |
| SC | 129,66% | 206,22% | 43,04% | 61,73% | 234,96% | 280,63% | 40,80% | 65,12% |
| SE | 124,68% | 199,58% | 42,14% | 71,24% | 116,85% | 161,25% | 49,51% | 80,14% |
| SP | 118,57% | 191,43% | 36,21% | 54,78% | 154,73% | 189,47% | 40,76% | 87,67% |
| TO | 154,11% | 238,81% | 65,64% | 99,57% | 127,51% | 203,35% | 45,55% | 94,07% |
