Você está aqui: Página Inicial > Legislação > Convênios ICMS > 2002 > CONVÊNIO ICMS 91/02

CONVÊNIO ICMS 91/02

CONVÊNIO ICMS 91/02

  • Publicado no DOU de 05.07.02,
  • Retificação no DOU de 11.07.02,
  • Alterado pelo Conv. ICMS
  • 95/02 , 125/02 , 130/02 , 165/02 .

  • O Conv. ICMS
  • 95/02 convalida os procedimentos no tocante às margens aplicados por SP.

  • Revogado pela cláusula quinta do Conv. ICMS
  • 140/02 , efeitos a partir de 25.12.02.

    Estabelece 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 106ª reunião ordinária, realizada em Porto Alegre, RS, no dia 28 de junho de 2002, tendo em vista o disposto nos arts. 102 e 199 do Código Tributário Nacional (Lei nº 5.172, de 25 de outubro de 1966) e nos arts. 6º ao 10 da Lei Complementar nº 87, de 13 de setembro de 1996, resolve celebrar o seguinte

    CONVÊNIO

    Cláusula primeira

    Para efeito do disposto nos incisos I e II do § 1º da cláusula terceira do Convênio ICMS 03/99 , de 16 de abril de 1999, na hipótese do produtor nacional de combustíveis praticar venda sem computar no respectivo preço o valor :

    I - integral da Contribuição de Intervenção no Domínio Econômico - CIDE, nela incluída a parcela relativa às contribuições para o PIS/PASEP e à COFINS, nos termos do art. 8º da Lei nº 10.336, de 19 de dezembro de 2001, aplicar-se-ão os percentuais constantes dos Anexos I e II deste convênio;

    II - da parcela relativa às contribuições para o PIS/PASEP e à COFINS embutida no valor da CIDE, nos termos do art. 8º da Lei nº 10.336, de 19 de dezembro de 2001, aplicar-se-ão os percentuais constantes dos Anexos III e IV deste convênio;

    III - da CIDE, sem que nesta esteja incluída a parcela relativa às contribuições para o PIS/PASEP e à COFINS, nos termos do art. 8º da Lei nº 10.336, de 19 de dezembro de 2001, aplicar-se-ão os percentuais constantes dos Anexos V e VI deste convênio.

    Cláusula segunda

    Para efeito do disposto no § 2º da cláusula terceira do Convênio ICMS 03/99, de 16 de abril de 1999, na hipótese do importador realizar operações de importação com a exigibilidade suspensa ou sem pagamento do valor:

    I - integral da Contribuição de Intervenção no Domínio Econômico - CIDE, nela incluída a parcela relativa às contribuições para o PIS/PASEP e à COFINS, nos termos do art. 8º da Lei nº 10.336, de 19 de dezembro de 2001, aplicar-se-ão os percentuais constantes do Anexo VII deste convênio;

    II - da parcela relativa às contribuições para o PIS/PASEP e à COFINS embutida no valor da CIDE, nos termos do art. 8º da Lei nº 10.336, de 19 de dezembro de 2001, aplicar-se-ão os percentuais constantes do Anexo VIII deste convênio;

    III - da CIDE, sem que nesta esteja incluída a parcela relativa às contribuições para o PIS/PASEP e à COFINS, nos termos do art. 8º da Lei nº 10.336, de 19 de dezembro de 2001, aplicar-se-ão os percentuais constantes do Anexo IX deste convênio.

    Cláusula terceira

    Na impossibilidade de utilização da forma de cálculo da margem de valor agregado - MVA estabelecida no Convênio ICMS 139/01, de 19 de dezembro de 2001, para as unidades federadas que o adotam e de aplicação, por qualquer motivo, dos percentuais previstos nos Anexos deste convênio, prevalecerão as MVA constantes nos Anexos I, II e III do Convênio ICMS 03/99, de 16 de abril de 1999.

    Cláusula quarta

    Fica revogado o
    Convênio ICMS 37/00 de 26 de junho de 2000.

    Cláusula quinta

    Este convênio entra em vigor na data de sua publicação no Diário Oficial da União

    Porto Alegre, RS, 28 de junho de 2002.

     

     

    ANEXO I do Convênio ICMS 91/02

    OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

    UF

    Gasolina Automotiva e

    Álcool Anidro

    Álcool Hidratado

    Óleo Combustível

    Internas

    Interestaduais

    Internas

    Interestaduais

    Internas

    Interestaduais

    Alíquota 7%

    Alíquota 12%

    AC

    17,80%

    57,07%

    12,34%

    39,31%

    31,82%

    9,62%

    36,42%

    AL

    33,39%

    77,85%

    26,63%

    57,02%

    48,60%

    9,62%

    36,42%

    AM

    19,37%

    59,16%

    15,58%

    43,32%

    35,61%

    9,62%

    36,42%

    AP

    19,37%

    59,16%

    78,70%

    115,08%

    103,52%

    9,62%

    36,42%

    AP

    19,37%

    59,16%

    15,58%

    43,32%

    35,61%

    9,62%

    36,42%

    BA

    212,82%

    328,52%

    38,10%

    66,48%

    75,94%

    32,79%

    59,97%

    CE

    29,29%

    72,39%

    43,32%

    77,72%

    68,16%

    9,62%

    36,42%

    CE

    29,29%

    72,39%

    34,17%

    66,37%

    57,43%

    9,62%

    36,42%

    DF

    78,14%

    137,53%

    73,79%

    109,16%

    97,92%

    9,94%

    46,58%

    DF

    78,14%

    137,53%

    27,02%

    57,50%

    49,03%

    9,94%

    46,58%

    ES

    21,60%

    62,13%

    55,73%

    87,43%

    77,36%

    10,48 %

    37,50%

    ES

    21,60%

    62,13%

    25,37%

    55,45%

    47,10%

    10,48 %

    37,50%

    GO

    93,18%

    161,05%

    45,48%

    82,84%

    73,01%

    9,92%

    36,80%

    GO

    93,18%

    161,05%

    36,20%

    71,18%

    61,98%

    9,92%

    36,80%

    MA

    21,60%

    62,13%

    17,02%

    45,11%

    37,32%

    9,62%

    36,42%

    MG

    270,48%

    393,98%

    73,30%

    -

    97,37%

    19,34%

    45,53%

    MG

    270,48%

    393,98%

    61,40%

    -

    89,37%

    19,34%

    45,53%

    MS

    298,39%

    431,19%

    81,52%

    125,08%

    112,98%

    35,72%

    63,52%

    MT

    337,57%

    483,43%

    60,64%

    114,19%

    66,61%

    229,28%

    296,72%

    PA

    18,50%

    69,28%

    36,20%

    74,11%

    64,71%

    9,62%

    36,42%

    PA

    18,50%

    69,28%

    19,46%

    58,72%

    50,18%

    9,62%

    36,42%

    PB

    55,26%

    107,02%

    45,35%

    74,94%

    65,54%

    9,62%

    36,42%

    PB

    55,26%

    107,02%

    29,66%

    60,81%

    52,16%

    9,62%

    36,42%

    PE

    42,35%

    89,80%

    29,25%

    60,28%

    51,66%

    12,58%

    35,65%

    PI

    22,21%

    62,94%

    42,90%

    71,99%

    62,74%

    12,63%

    40,17%

    PI

    22,21%

    62,94%

    19,15%

    47,75%

    39,80%

    12,63%

    40,17%

    PR

    72,79%

    133,50%

    50,86%

    71,10%

    61,89%

    20,23%

    46,67%

    PR

    76,71%

    138,80%

    38,41%

    56,98%

    48,54%

    20,23%

    46,67%

    RJ

    326,73%

    509,61%

    35,83%

    73,64%

    64,30%

    15,20%

    40,49%

    RN

    36,30%

    81,74%

    31,91%

    63,58%

    54,78%

    9,62%

    36,42%

    RO

    18,56%

    58,08%

    24,33%

    54,17%

    45,88%

    9,97%

    36,86%

    RR

    17,80%

    47,25%

    25,82%

    54,15%

    39,98%

    9,97%

    36,86%

    RS

    21,60%

    62,13%

    34,52%

    66,81%

    57,84%

    9,97%

    36,86%

    SC

    66,61%

    122,15%

    34,98%

    67,38%

    58,39%

    9,93%

    36,81%

    SE

    18,56%

    58,08%

    38,45%

    66,64%

    57,68%

    10,48%

    39,23%

    SE

    18,56%

    58,08%

    28,00%

    58,73%

    50,19%

    10,48%

    39,23%

    SP

    60,92%

    114,56%

    32%

    -

    57,65%

    10,48%

    39,23%

    SP

    60,92%

    114,56%

    25,00%

    55,00%

    46,88%

    10,48%

    39,23%

    TO

    20,00%

    60,00%

    69,86%

    104,44%

    93,45%

    9,94%

    36,82%

    TO

    20,00%

    60,00%

    25,25%

    55,32%

    46,98%

    9,94%

    36,82%

     

     

     

    ANEXO II do Convênio ICMS 92/02

     

    OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

    UF

    Gasolina Automotiva

    Óleo Diesel

    GLP

    Óleo Combustível

    Internas

    Interestaduais

    Internas

    Interestaduais

    Internas

    Interestaduais

    Internas

    Interestaduais

    AC

    290,87%

    421,15%

    79,06%

    138,74%

    161,89%

    215,52%

    35,73%

    63,53%

    AL

    320,19%

    460,25%

    95,65%

    135,72%

    215,40%

    258,41%

    60,51%

    93,38%

    AM

    325,53%

    467,38%

    94,33%

    134,14%

    137,01%

    185,55%

    25,99%

    51,80%

    AP

    339,12%

    485,49%

    103,67%

    145,39%

    173,25%

    210,52%

    35,73%

    63,53%

    BA

    290,42%

    434,83%

    89,01%

    127,72%

    173,93%

    211,28%

    39,47%

    68,04%

    CE

    247,90%

    363,87%

    63,32%

    117,77%

    160,53%

    213,89%

    35,73%

    63,53%

    CE

    247,90%

    363,87%

    63,32%

    117,77%

    160,53%

    213,89%

    35,73%

    63,53%

    DF

    234,07%

    345,42%

    80,35%

    104,94%

    224,81%

    269,10%

    -

    -

    ES

    221,44%

    328,59%

    156,15%

    191,08%

    204,38%

    266,73%

    -

    -

    ES

    221,44%

    328,59%

    63,47%

    96,95%

    204,38%

    266,73%

    -

    -

    GO

    281,01%

    414,88%

    67,43%

    104,18%

    181,91%

    220,35%

    36,63%

    64,61%

    MA

    312,40%

    449,87%

    87,74%

    126,19%

    167,69%

    222,52%

    -

    -

    MG

    293,90%

    425,20%

    59,63%

    94,67%

    130,51%

    181,11%

    19,34%

    45,53%

    MS

    325,02%

    466,69%

    96,92%

    137,25%

    248,41%

    295,92%

    35,72%

    63,52%

    MT

    359,04%

    512,05%

    132,93%

    180,64%

    308,90%

    364,65%

    229,28%

    296,72%

    PA

    279,07%

    441,53%

    86,26%

    124,41%

    138,81%

    187,73%

    -

    -

    PB

    275,41%

    400,55%

    83,66%

    121,28%

    178,52%

    235,57%

    35,71%

    63,50%

    PE

    246,76%

    362,35%

    99,11%

    139,89%

    239,18%

    285,43%

    -

    -

    PI

    304,91%

    439,87%

    94,14%

    133,90%

    170,22%

    225,57%

    -

    -

    PR

    245,74%

    367,21%

    71,53%

    94,92%

    178,31%

    216,27%

    44,65%

    74,28%

    PR

    253,59%

    377,82%

    84,74%

    109,93%

    226,34%

    270,85%

    44,65%

    74,28%

    RJ

    326,73%

    509,61%

    148,03%

    181,85%

    215,33%

    258,32%

    15,20%

    40,49%

    RN

    257,98%

    377,31%

    82,37%

    119,73%

    165,38%

    219,74%

    -

    -

    RO

    338,90%

    485,20%

    103,67%

    145,39%

    157,81%

    192,96%

    -

    -

    RR

    313,88%

    417,35%

    97,31%

    137,72%

    163,95%

    218,02%

    -

    -

    RS

    326,97%

    469,29%

    84,35%

    109,49%

    220,10%

    263,75%

    36,70%

    64,70%

    SC

    338,18%

    484,24%

    90,38%

    116,34%

    245,11%

    292,17%

    47,28%

    77,44%

    SE

    283,66%

    411,55%

    86,51%

    124,71%

    186,39%

    245,04%

    -

    -

    SP

    297,17%

    429,56%

    81,43%

    106,17%

    204,57%

    246,10%

    -

    -

    SP

    322,08%

    462,77%

    81,43%

    106,17%

    204,57%

    246,10%

    -

    -

    TO

    304,06%

    438,75%

    97,17%

    137,55%

    198,28%

    238,95%

    -

    -

     

     

     

    ANEXO III do Convênio ICMS 91/02

    OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

    UF

    Gasolina Automotiva e

    Álcool Anidro

    Álcool Hidratado

    Óleo Combustível

    Internas

    Interestaduais

    Internas

    Interestaduais

    Internas

    Interestaduais

    Alíquota 7%

    Alíqoouta 12%

    AC

    16,25%

    55,00%

    12,34%

    39,31%

    31,82%

    9,62%

    36,42%

    AL

    31,63%

    75,51%

    26,63%

    57,02%

    48,60%

    9,62%

    36,42%

    AM

    17,80%

    57,06%

    15,58%

    43,32%

    35,61%

    9,62%

    36,42%

    AP

    17,80%

    57,06%

    78,70%

    115,08%

    103,52%

    9,62%

    36,42%

    AP

    17,80%

    57,06%

    15,58%

    43,32%

    35,61%

    9,62%

    36,42%

    BA

    113,42%

    192,36%

    38,10%

    66,48%

    75,94%

    32,79%

    59,97%

    CE

    27,59%

    70,12%

    43,32%

    77,72%

    68,16%

    9,62%

    36,42%

    CE

    27,59%

    70,12%

    34,17%

    66,37%

    57,43%

    9,62%

    36,42%

    DF

    75,80%

    134,39%

    73,79%

    109,16%

    97,92%

    9,94%

    46,58%

    DF

    75,80%

    134,39%

    27,02%

    57,50%

    49,03%

    9,94%

    46,58%

    ES

    20,00%

    60,00%

    55,73%

    87,43%

    77,36%

    10,48 %

    37,50%

    ES

    20,00%

    60,00%

    25,37%

    55,45%

    47,10%

    10,48 %

    37,50%

    GO

    93,18%

    161,05%

    45,48%

    82,84%

    73,01%

    9,92%

    36,80%

    GO

    93,18%

    161,05%

    36,20%

    71,18%

    61,98%

    9,92%

    36,80%

    MA

    20,00%

    60,00%

    17,02%

    45,11%

    37,32%

    9,62%

    36,42%

    MG

    105,69%

    174,25%

    73,30%

    -

    97,37%

    19,34%

    45,53%

    MG

    105,69%

    174,25%

    61,40%

    -

    89,37%

    19,34%

    45,53%

    MS

    119,97%

    193,29%

    81,52%

    125,08%

    112,98%

    35,72%

    63,52%

    MT

    141,12%

    221,50%

    91,96%

    155,95%

    90,97%

    172,85%

    228,73%

    PA

    16,94%

    55,92%

    36,20%

    74,11%

    64,71%

    9,62%

    36,42%

    PA

    16,94%

    55,92%

    19,46%

    58,72%

    50,18%

    9,62%

    36,42%

    PB

    53,22%

    104,31%

    45,35%

    74,94%

    65,54%

    9,62%

    36,42%

    PB

    53,22%

    104,31%

    29,66%

    60,81%

    52,16%

    9,62%

    36,42%

    PE

    40,48%

    87,31%

    29,25%

    60,28%

    51,66%

    12,58%

    35,65%

    PI

    20,60%

    60,80%

    42,90%

    71,99%

    42,74%

    12,63%

    40,17%

    PI

    20,60%

    60,80%

    19,15%

    47,75%

    39,80%

    12,63%

    40,17%

    PR

    72,79%

    133,50%

    50,86%

    71,10%

    61,89%

    20,23%

    46,67%

    PR

    76,71%

    138,80%

    38,41%

    56,98%

    48,54%

    20,23%

    46,67%

    RJ

    179,74%

    299,63%

    35,83%

    73,64%

    64,30%

    15,20%

    40,49%

    RN

    34,51%

    79,35%

    31,91%

    63,58%

    54,78%

    9,62%

    36,42%

    RO

    17,00%

    56,00%

    24,33%

    54,17%

    45,88%

    9,97%

    36,86%

    RR

    16,25%

    55,00%

    25,82%

    54,15%

    39,98%

    9,97%

    36,86%

    RS

    20,00%

    60,00%

    34,52%

    66,81%

    57,84%

    9,97%

    36,86%

    SC

    64,42%

    119,22%

    34,98%

    67,38%

    58,39%

    9,93%

    36,81%

    SE

    17,00%

    56,00%

    38,45%

    66,64%

    57,68%

    10,48%

    39,23%

    SE

    17,00%

    56,00%

    28,00%

    58,73%

    50,19%

    10,48%

    39,23%

    SP

    51,85%

    102,47%

    29,26%

    -

    54,38%

    10,48%

    39,23%

    SP

    58,80%

    111,73%

    29,26%

    -

    54,38%

    10,48%

    39,23%

    TO

    20,00%

    60,00%

    69,86%

    104,44%

    93,45%

    9,94%

    36,82%

    TO

    20,00%

    60,00%

    25,25%

    55,32%

    46,98%

    9,94%

    36,82%

     

     

    ANEXO IV do Convênio ICMS 91/02

     

    OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

    UF

    Gasolina Automotiva

    Óleo Diesel

    GLP

    Óleo Combustível

    Internas

    Interestaduais

    Internas

    Interestaduais

    Internas

    Interestaduais

    Internas

    Interestaduais

    AC

    145,83%

    227,77%

    55,38%

    107,17%

    124,85%

    170,90%

    31,34%

    58,24%

    AL

    158,00%

    244,00%

    69,13%

    103,77%

    167,42%

    203,88%

    55,32%

    87,13%

    AM

    167,63%

    256,84%

    69,12%

    103,76%

    103,49%

    145,17%

    21,92%

    46,89%

    AP

    173,84%

    265,12%

    77,25%

    113,55%

    135,00%

    167,05%

    31,34%

    58,24%

    BA

    146,90%

    238,23%

    64,54%

    98,24%

    173,93%

    211,28%

    39,47%

    68,04%

    CE

    112,36%

    183,15%

    39,56%

    86,08%

    119,30%

    164,22%

    31,34%

    58,24%

    CE

    116,65%

    188,86%

    41,90%

    89,20%

    123,93%

    169,80%

    31,34%

    58,24%

    DF

    112,28%

    183,04%

    58,59%

    80,22%

    183,76%

    222,45%

    -

    -

    ES

    115,17%

    186,89%

    131,67%

    163,26%

    154,45%

    206,57%

    -

    -

    ES

    115,17%

    186,89%

    44,32%

    73,88%

    154,45%

    206,57%

    -

    -

    GO

    142,90%

    228,24%

    46,97%

    79,24%

    145,43%

    178,90%

    32,45%

    59,58%

    MA

    153,49%

    237,98%

    62,79%

    96,13%

    130,09%

    177,21%

    -

    -

    MG

    144,87%

    226,49%

    40,13%

    70,88%

    91,91%

    134,04%

    19,34%

    45,53%

    MS

    164,21%

    252,28%

    72,59%

    107,94%

    244,74%

    291,75%

    35,72%

    63,52%

    MT

    185,36%

    280,48%

    116,24%

    160,52%

    308,76%

    364,50%

    172,85%

    228,73%

    PA

    140,75%

    243,92%

    62,42%

    95,69%

    105,27%

    147,31%

    -

    -

    PB

    132,61%

    210,15%

    59,71%

    92,42%

    135,72%

    184,00%

    31,32%

    58,22%

    PE

    116,42%

    188,56%

    72,12%

    107,38%

    179,43%

    217,53%

    -

    -

    PI

    148,88%

    231,83%

    68,33%

    102,81%

    132,26%

    179,83%

    -

    -

    PR

    128,13%

    208,29%

    49,16%

    69,49%

    171,91%

    208,99%

    39,98%

    68,65%

    PR

    133,31%

    215,29%

    62,91%

    85,12%

    218,86%

    262,34%

    39,98%

    68,65%

    RJ

    179,74%

    299,63%

    114,88%

    144,18%

    205,78%

    247,48%

    15,20%

    40,49%

    RN

    123,09%

    197,45%

    58,86%

    91,40%

    128,11%

    174,83%

    -

    -

    RO

    176,04%

    268,05%

    77,25%

    113,55%

    121,72%

    151,95%

    -

    -

    RR

    156,25%

    220,31%

    71,71%

    106,88%

    126,62%

    173,04%

    -

    -

    RS

    164,80%

    253,07%

    61,39%

    83,40%

    174,83%

    212,31%

    32,10%

    59,16%

    SC

    172,98%

    263,97%

    66,77%

    89,51%

    197,39%

    237,94%

    42,52%

    71,71%

    SE

    135,64%

    214,19%

    61,77%

    94,91%

    146,16%

    196,58%

    -

    -

    SP

    146,19%

    228,26%

    58,80%

    80,46%

    204,56%

    246,09%

    -

    -

    SP

    162,39%

    249,85%

    58,80%

    80,46%

    204,56%

    246,09%

    -

    -

    TO

    156,71%

    242,28%

    73,14%

    108,60%

    159,68%

    195,10%

    -

    -

     

     

     

    ANEXO V do Convênio ICMS 91/02

    OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

    UF

    Gasolina Automotiva e

    Álcool Anidro

    Álcool Hidratado

    Óleo Combustível

    Internas

    Interestaduais

    Internas

    Interestaduais

    Internas

    Interestaduais

    Alíquota 7%

    Alíqoouta 12%

    AC

    16,25%

    55,00%

    125,00%

    125,00%

    125,00%

    9,62%

    36,42%

    AC

    16,25%

    55,00%

    12,34%

    39,31%

    31,82%

    9,62%

    36,42%

    AL

    31,63%

    75,51%

    26,63%

    57,02%

    48,60%

    9,62%

    36,42%

    AM

    17,80%

    57,06%

    15,58%

    43,32%

    35,61%

    9,62%

    36,42%

    AP

    17,80%

    57,06%

    67,01%

    107,09%

    95,96%

    9,62%

    36,42%

    AP

    17,80%

    57,06%

    15,58%

    43,32%

    35,61%

    9,62%

    36,42%

    BA

    128,71%

    213,30%

    31,69%

    58,76%

    67,78%

    35,58%

    63,33%

    CE

    27,59%

    70,12%

    43,32%

    77,72%

    68,16%

    9,62%

    36,42%

    CE

    27,59%

    70,12%

    34,17%

    66,37%

    57,43%

    9,62%

    36,42%

    DF

    75,80%

    134,39%

    64,19%

    103,60%

    92,65%

    9,94%

    46,58%

    DF

    75,80%

    134,39%

    27,02%

    57,50%

    49,03%

    9,94%

    46,58%

    ES

    20,00%

    60,00%

    46,98%

    82,26%

    72,46%

    10,48 %

    37,50%

    ES

    20,00%

    60,00%

    25,37%

    55,45%

    47,10%

    10,48 %

    37,50%

    GO

    93,18%

    161,05%

    45,48%

    82,84%

    73,01%

    9,92%

    36,80%

    GO

    93,18%

    161,05%

    36,20%

    71,18%

    61,98%

    9,92%

    36,80%

    MA

    20,00%

    60,00%

    17,02%

    45,11%

    37,32%

    9,62%

    36,42%

    MG

    195,65%

    294,20%

    63,37%

    -

    91,69%

    17,86%

    43,74%

    MG

    195,65%

    294,20%

    76,67%

    -

    89,31%

    17,86%

    43,74%

    MS

    217,92%

    323,89%

    86,92%

    105,48%

    93,38%

    34,13%

    61,61%

    MT

    246,18%

    365,58%

    28,19%

    70,92%

    41,37%

    169,18%

    224,31%

    PA

    16,94%

    55,92%

    25,32%

    66,50%

    57,55%

    9,62%

    36,42%

    PA

    16,94%

    55,92%

    19,46%

    58,72%

    50,18%

    9,62%

    36,42%

    PB

    53,22%

    104,31%

    35,89%

    68,51%

    59,45%

    9,62%

    36,42%

    PB

    53,22%

    104,31%

    29,66%

    60,81%

    52,16%

    9,62%

    36,42%

    PE

    40,48%

    87,31%

    36,10%

    68,76%

    59,69%

    12,58%

    35,65%

    PE

    40,48%

    87,31%

    29,25%

    60,28%

    51,66%

    12,58%

    35,65%

    PI

    20,60%

    60,80%

    33,21%

    65,19%

    56,31%

    12,63%

    40,17%

    PI

    20,60%

    60,80%

    19,15%

    47,75%

    39,80%

    12,63%

    40,17%

    PR

    72,79%

    133,50%

    50,86%

    71,10%

    61,89%

    20,23%

    46,67%

    PR

    76,71%

    138,80%

    38,41%

    56,98%

    48,54%

    20,23%

    46,67%

    RJ

    321,12%

    504,60%

    26,38%

    67,90%

    58,87%

    13,89%

    38,89%

    RN

    34,51%

    79,35%

    31,91%

    63,58%

    54,78%

    9,62%

    36,42%

    RO

    17,00%

    56,00%

    24,33%

    54,17%

    45,88%

    9,97%

    36,86%

    RR

    16,25%

    55,00%

    25,82%

    54,15%

    39,98%

    9,97%

    36,86%

    RS

    20,00%

    60,00%

    34,52%

    66,81%

    57,84%

    9,97%

    36,86%

    SC

    64,42%

    119,22%

    34,98%

    67,38%

    58,39%

    9,93%

    36,81%

    SE

    17,00%

    56,00%

    29,14%

    60,14%

    51,53%

    10,48%

    39,23%

    SE

    17,00%

    56,00%

    28,00%

    58,73%

    50,19%

    10,48%

    39,23%

    SP

    51,85%

    102,47%

    27,69%

    -

    52,51%

    10,48%

    39,23%

    SP

    58,80%

    111,73%

    27,69%

    -

    52,51%

    10,48%

    39,23%

    TO

    20,00%

    60,00%

    59,02%

    97,18%

    86,58%

    9,94%

    36,82%

    TO

    20,00%

    60,00%

    25,25%

    55,32%

    46,98%

    9,94%

    36,82%

     

     

     

     

     

    ANEXO VI do Convênio ICMS 91/02

     

    OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

    UF

    Gasolina Automotiva

    Óleo Diesel

    GLP

    Óleo Combustível

    Internas

    Interestaduais

    Internas

    Interestaduais

    Internas

    Interestaduais

    Internas

    Interestaduais

    AC

    211,91%

    315,88%

    49,17%

    98,89%

    116,45%

    160,78%

    29,76%

    56,34%

    AL

    235,31%

    347,08%

    66,14%

    100,17%

    163,79%

    199,76%

    53,45%

    84,88%

    AM

    239,58%

    352,77%

    65,02%

    98,82%

    95,89%

    136,01%

    20,45%

    45,12%

    AP

    250,42%

    367,22%

    72,95%

    108,37%

    128,54%

    159,70%

    29,76%

    56,34%

    BA

    167,60%

    266,57%

    59,30%

    91,92%

    120,39%

    150,44%

    35,60%

    63,37%

    CE

    156,05%

    241,39%

    32,12%

    76,16%

    109,11%

    151,94%

    29,76%

    56,34%

    CE

    177,62%

    270,17%

    36,06%

    81,41%

    115,33%

    159,43%

    29,76%

    56,34%

    DF

    166,58%

    255,45%

    54,69%

    75,79%

    171,66%

    208,70%

    -

    -

    ES

    156,51%

    242,01%

    119,71%

    149,67%

    151,57%

    203,10%

    -

    -

    ES

    156,51%

    242,01%

    38,81%

    67,24%

    151,57%

    203,10%

    -

    -

    GO

    203,01%

    309,47%

    41,86%

    73,00%

    135,78%

    167,93%

    30,62%

    57,37%

    MA

    229,10%

    338,80%

    59,42%

    92,07%

    121,25%

    166,57%

    -

    -

    MG

    214,33%

    319,11%

    35,26%

    64,95%

    128,65%

    178,84%

    17,86%

    43,74%

    MS

    239,16%

    352,22%

    67,22%

    101,47%

    191,39%

    231,13%

    34,13%

    61,61%

    MT

    266,31%

    388,42%

    90,42%

    129,42%

    238,50%

    284,66%

    169,18%

    224,31%

    PA

    197,03%

    324,33%

    58,17%

    90,56%

    97,38%

    137,81%

    -

    -

    PB

    199,58%

    299,44%

    55,96%

    87,90%

    130,20%

    177,35%

    29,74%

    56,31%

    PE

    176,71%

    268,95%

    69,08%

    103,71%

    183,68%

    222,36%

    -

    -

    PI

    223,11%

    330,82%

    64,85%

    98,62%

    123,34%

    169,08%

    -

    -

    PR

    148,71%

    236,09%

    47,28%

    67,37%

    137,43%

    169,81%

    38,29%

    66,61%

    PR

    154,35%

    243,72%

    58,94%

    80,62%

    178,41%

    216,37%

    38,29%

    66,61%

    RJ

    321,12%

    501,60%

    142,52%

    175,59%

    163,73%

    199,69%

    13,89%

    38,89%

    RN

    185,67%

    280,90%

    54,86%

    86,58%

    119,34%

    164,27%

    -

    -

    RO

    250,24%

    366,99%

    72,95%

    108,37%

    115,62%

    145,02%

    -

    -

    RR

    235,50%

    319,38%

    67,55%

    101,86%

    118,16%

    162,84%

    -

    -

    RS

    240,72%

    354,29%

    58,12%

    79,68%

    167,72%

    204,23%

    30,69%

    57,46%

    SC

    249,67%

    366,22%

    63,30%

    85,56%

    188,64%

    228,00%

    40,80%

    69,64%

    SE

    206,16%

    308,22%

    58,38%

    90,82%

    136,70%

    185,18%

    -

    -

    SP

    197,39%

    296,52%

    55,62%

    76,84%

    154,73%

    189,47%

    -

    -

    SP

    216,94%

    322,59%

    55,62%

    76,84%

    154,73%

    189,47%

    -

    -

    TO

    222,44%

    329,92%

    67,43%

    101,72%

    149,47%

    183,49%

    -

    -

     

     

     

    ANEXO VII do Convênio ICMS 91/02

     

     

    OPERAÇÕES REALIZADAS POR IMPORTADORES

     

    UF

    Gasolina Automotiva

    Óleo Diesel

    GLP

    QAV

    Internas

    Interestaduais

    Internas

    Interestaduais

    Internas

    Interestaduais

    Internas

    Interestaduais

    AC

    424,97%

    599,96%

    88,77%

    151,69%

    124,92%

    170,99%

    53,35%

    104,47%

    AL

    314,66%

    452,88%

    144,56%

    194,65%

    294,24%

    348,00%

    -

    -

    AM

    431,92%

    609,22%

    147,49%

    198,18%

    137,01%

    185,55%

    152,00%

    236,01%

    AP

    421,47%

    595,29%

    154,59%

    206,74%

    208,65%

    250,73%

    -

    -

    BA

    550,71%

    791,38%

    215,02%

    279,54%

    356,55%

    418,81%

    84,83%

    122,69%

    CE

    301,07%

    434,77%

    98,24%

    164,32%

    216,26%

    281,04%

    70,79%

    127,72%

    CE

    281,02%

    408,02%

    69,15%

    125,54%

    225,66%

    292,36%

    70,79%

    127,72%

    DF

    305,49%

    440,65%

    110,82%

    139,57%

    224,81%

    269,10%

    -

    -

    ES

    221,96%

    329,28%

    156,15%

    191,08%

    204,38%

    266,73%

    -

    -

    ES

    221,96%

    329,28%

    63,47%

    96,95%

    204,38%

    266,73%

    -

    -

    GO

    276,00%

    408,11%

    67,43%

    104,18%

    181,91%

    220,35%

    53,10%

    104,13%

    MA

    312,40%

    449,87%

    87,74%

    126,19%

    167,69%

    222,52%

    113,08%

    184,11%

    MG

    329,71%

    472,94%

    74,14%

    112,37%

    151,03%

    206,14%

    76,19%

    134,92%

    MS

    344,33%

    492,45%

    105,86%

    148,03%

    243,55%

    313,92%

    100,73%

    141,84%

    MT

    366,22%

    522,30%

    135,59%

    184,26%

    315,07%

    371,95%

    590,90%

    821,86%

    PA

    279,07%

    441,53%

    86,26%

    124,41%

    138,76%

    187,67%

    -

    -

    PB

    317,14%

    456,18%

    104,07%

    145,86%

    209,47%

    272,86%

    60,18%

    113,57%

    PE

    287,29%

    416,39%

    86,86%

    125,14%

    239,18%

    285,43%

    -

    -

    PI

    406,14%

    574,85%

    142,68%

    192,38%

    170,22%

    225,57%

    120,40%

    193,86%

    PR

    245,74%

    367,21%

    71,53%

    94,92%

    178,31%

    216,27%

    44,65%

    74,28%

    PR

    253,59%

    377,82%

    84,74%

    109,93%

    226,34%

    270,85%

    44,65%

    74,28%

    RJ

    402,03%

    617,19%

    191,80%

    231,59%

    256,67%

    305,30%

    201,36%

    276,70%

    RN

    349,82%

    499,76%

    92,92%

    132,43%

    85,94%

    124,02%

    -

    -

    RO

    338,90%

    485,20%

    103,67%

    145,39%

    157,81%

    192,96%

    -

    -

    RR

    410,84%

    538,55%

    146,63%

    197,15%

    229,93%

    297,51%

    -

    -

    RS

    326,97%

    469,29%

    84,35%

    109,49%

    220,10%

    263,75%

    47,42%

    77,62%

    SC

    338,18%

    484,24%

    90,38%

    116,34%

    242,72%

    289,46%

    -

    -

    SE

    239,02%

    352,03%

    75,89%

    111,92%

    186,39%

    245,04%

    52,87%

    103,83%

    SP

    272,67%

    396,89%

    81,43%

    106,17%

    204,57%

    246,10%

    -

    -

    SP

    297,17%

    429,56%

    81,43%

    106,17%

    204,57%

    246,10%

    -

    -

    TO

    415,30%

    587,06%

    146,47%

    196,95%

    215,65%

    258,70%

    210,06%

    313,41%

     

     

     

    ANEXO VIII do Convênio ICMS 91/02

     

     

    OPERAÇÕES REALIZADAS POR IMPORTADORES

     

    UF

    Gasolina Automotiva

    Óleo Diesel

    GLP

    QAV

    Internas

    Interestaduais

    Internas

    Interestaduais

    Internas

    Interestaduais

    Internas

    Interestaduais

    AC

    230,17%

    340,23%

    63,80%

    118,41%

    93,11%

    132,67%

    47,11%

    96,15%

    AL

    154,60%

    239,47%

    111,41%

    154,71%

    234,26%

    279,85%

    -

    -

    AM

    234,54%

    346,05%

    115,38%

    159,49%

    103,49%

    145,17%

    141,74%

    222,33%

    AP

    225,19%

    333,59%

    121,56%

    166,94%

    165,44%

    201,63%

    -

    -

    BA

    230,51%

    352,76%

    152,45%

    204,15%

    356,55%

    418,81%

    84,83%

    122,69%

    CE

    165,45%

    253,93%

    74,45%

    132,60%

    174,13%

    230,27%

    63,85%

    118,47%

    CE

    137,27%

    216,36%

    46,96%

    95,95%

    179,91%

    237,25%

    63,85%

    118,47%

    DF

    157,66%

    243,55%

    85,39%

    110,67%

    183,76%

    222,45%

    -

    -

    ES

    115,52%

    187,35%

    131,67%

    163,26%

    154,45%

    206,57%

    -

    -

    ES

    115,52%

    187,35%

    44,32%

    73,88%

    154,45%

    206,57%

    -

    -

    GO

    139,70%

    223,92%

    46,97%

    79,24%

    145,43%

    178,90%

    47,05%

    96,07%

    MA

    153,49%

    237,98%

    62,79%

    96,13%

    130,09%

    177,21%

    103,98%

    171,97%

    MG

    167,13%

    256,17%

    52,86%

    86,42%

    151,03%

    206,14%

    74,17%

    132,23%

    MS

    176,22%

    268,29%

    80,43%

    117,38%

    243,99%

    314,45%

    97,16%

    137,55%

    MT

    189,07%

    286,09%

    118,56%

    163,73%

    314,94%

    371,79%

    338,02%

    484,69%

    PA

    140,75%

    243,92%

    62,42%

    95,69%

    105,23%

    147,26%

    -

    -

    PB

    158,46%

    244,62%

    77,46%

    113,81%

    161,91%

    215,56%

    54,00%

    105,33%

    PE

    141,71%

    222,29%

    61,54%

    94,62%

    179,43%

    217,53%

    -

    -

    PI

    211,10%

    314,80%

    110,42%

    153,52%

    132,26%

    179,83%

    110,98%

    181,31%

    PR

    127,13%

    208,29%

    49,16%

    69,49%

    171,91%

    208,99%

    39,98%

    68,65%

    PR

    133,31%

    215,29%

    62,91%

    85,12%

    218,86%

    262,34%

    39,98%

    68,65%

    RJ

    205,99%

    337,13%

    146,97%

    180,65%

    238,42%

    140,36%

    60,40%

    100,49%

    RN

    180,32%

    273,76%

    68,05%

    102,47%

    59,82%

    92,56%

    -

    -

    RO

    176,04%

    268,05%

    77,25%

    113,55%

    121,72%

    151,95%

    -

    -

    RR

    216,28%

    295,35%

    114,64%

    158,60%

    183,27%

    241,29%

    -

    -

    RS

    164,80%

    253,07%

    61,39%

    83,40%

    174,83%

    212,31%

    39,66%

    68,27%

    SC

    172,98%

    263,97%

    66,77%

    89,51%

    195,33%

    235,60%

    -

    -

    SE

    108,23%

    177,64%

    52,56%

    83,81%

    146,16%

    196,58%

    45,86%

    94,48%

    SP

    146,19%

    228,26%

    58,80%

    80,46%

    204,56%

    246,09%

    -

    -

    SP

    162,39%

    249,85%

    58,80%

    80,46%

    204,56%

    246,09%

    -

    -

    TO

    227,38%

    336,50%

    116,43%

    160,75%

    174,81%

    212,28%

    197,81%

    297,09%

     

     

     

    ANEXO IX do Convênio ICMS 91/02

     

     

    OPERAÇÕES REALIZADAS POR IMPORTADORES

     

    UF

    Gasolina Automotiva

    Óleo Diesel

    GLP

    QAV

    Internas

    Interestaduais

    Internas

    Interestaduais

    Internas

    Interestaduais

    Internas

    Interestaduais

    AC

    318,93%

    458,57%

    57,26%

    109,67%

    85,90%

    123,98%

    45,89%

    94,52%

    AL

    230,90%

    341,20%

    107,67%

    150,20%

    229,73%

    274,69%

    -

    -

    AM

    324,47%

    465,96%

    110,15%

    153,20%

    95,89%

    136,01%

    139,74%

    219,65%

    AP

    316,13%

    454,84%

    116,19%

    160,47%

    158,14%

    193,34%

    -

    -

    BA

    268,67%

    405,03%

    140,31%

    189,53%

    224,97%

    269,29%

    84,83%

    122,69%

    CE

    220,06%

    326,74%

    65,15%

    120,19%

    161,39%

    214,93%

    62,48%

    116,64%

    CE

    204,05%

    305,40%

    40,92%

    87,89%

    169,16%

    224,29%

    62,48%

    116,64%

    DF

    223,58%

    331,44%

    80,82%

    105,48%

    171,66%

    208,70%

    -

    -

    ES

    156,93%

    242,57%

    119,71%

    149,67%

    151,57%

    203,10%

    -

    -

    ES

    156,93%

    242,57%

    38,81%

    67,24%

    151,57%

    203,10%

    -

    -

    GO

    199,02%

    304,08%

    41,86%

    73,00%

    135,78%

    167,93%

    45,65%

    94,20%

    MA

    229,10%

    338,80%

    59,42%

    92,07%

    121,25%

    166,57%

    102,71%

    170,28%

    MG

    242,90%

    357,21%

    47,55%

    79,94%

    149,01%

    203,67%

    67,62%

    123,49%

    MS

    254,58%

    372,77%

    74,81%

    110,61%

    243,11%

    313,38%

    91,90%

    131,20%

    MT

    271,64%

    396,19%

    92,23%

    132,01%

    243,27%

    290,35%

    450,93%

    635,24%

    PA

    197,03%

    324,33%

    58,17%

    90,56%

    97,34%

    137,76%

    -

    -

    PB

    232,88%

    343,83%

    73,29%

    108,78%

    155,78%

    208,17%

    52,38%

    103,17%

    PE

    209,06%

    312,08%

    58,68%

    91,18%

    183,68%

    222,36%

    -

    -

    PI

    303,90%

    438,53%

    106,07%

    148,28%

    123,34%

    169,08%

    109,67%

    179,56%

    PR

    148,71%

    236,09%

    47,28%

    67,37%

    137,43%

    169,81%

    38,29%

    66,61%

    PR

    154,35%

    243,72%

    58,94%

    80,62%

    178,41%

    216,37%

    38,29%

    66,61%

    RJ

    293,38%

    461,97%

    191,33%

    231,05%

    198,30%

    238,98%

    187,61%

    259,61%

    RN

    258,96%

    378,61%

    63,82%

    97,37%

    53,68%

    85,16%

    -

    -

    RO

    250,24%

    366,99%

    72,95%

    108,37%

    115,62%

    145,02%

    -

    -

    RR

    314,10%

    417,62%

    109,43%

    152,33%

    172,69%

    228,54%

    -

    -

    RS

    240,72%

    354,29%

    58,12%

    79,68%

    167,72%

    204,23%

    40,94%

    69,81%

    SC

    249,67%

    366,22%

    63,30%

    85,56%

    186,64%

    225,73%

    -

    -

    SE

    170,54%

    260,72%

    49,36%

    79,95%

    136,70%

    185,18%

    45,43%

    93,91%

    SP

    197,39%

    296,52%

    55,62%

    76,84%

    154,73%

    189,47%

    -

    -

    SP

    216,94%

    322,59%

    55,62%

    76,84%

    154,73%

    189,47%

    -

    -

    TO

    311,21%

    448,27%

    109,29%

    152,16%

    164,00%

    200,00%

    194,97%

    293,29%