CONVÊNIO ICMS 91/02
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 UniãoPorto Alegre, RS, 28 de junho de 2002.
| ANEXO I do Convênio ICMS 91/02 | |||||||
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| OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS | |||||||
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| 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 | ||||||||
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| OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS | ||||||||
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| 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% | - | - |
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ANEXO III do Convênio ICMS 91/02 | |||||||
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| OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS | |||||||
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| 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 | |||||||||
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| OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS | |||||||||
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| 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 | |||||||
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| OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS | |||||||
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| 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 | ||||||||
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| 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 | |||||||||
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| 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 | ||||||||
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| OPERAÇÕES REALIZADAS POR IMPORTADORES | ||||||||
|
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| 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 | ||||||||
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| 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% |
