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CONVÊNIO ICMS 78/05

CONVÊNIO ICMS 78/05

·          Publicado no DOU de 05.07.05.

 

Altera os Convênios ICMS 03/99 e 140/02, 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 118ª reunião ordinária, realizada em São Paulo , SP, no dia 1º de julho de 2005, 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

 

C O N V Ê N I O

Cláusula primeira Os percentuais constantes dos Anexos I, II e III do Convênio ICMS 03/99 , de 16 de abril de 1999, aplicáveis às unidades federadas indicadas, ficam alterados como segue:

ANEXO I

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

39,21%

83,97%

41,58%

73,45%

64,60%

9,62%

36,42%

AL

34,28%

79,03%

12,23%

39,16%

31,68%

16,94%

40,89%

AM

19,37%

59,16%

23,46%

53,09%

51,76%

9,62%

36,42%

AP

39,23%

85,64%

15,04%

42,65%

34,98%

32,52%

59,67%

BA

27,96%

75,29%

31,69%

63,30%

54,53%

10,30%

37,27%

CE

21,80%

62,40%

34,17%

66,37%

57,43%

9,62%

36,42%

DF

21,45%

61,93%

35,02%

67,42%

58,42%

9,94%

46,58%

ES

66,57%

122,10%

37,48%

70,47%

61,31%

66,57%

122,10%

GO

51,71%

105,01%

36,20%

71,18%

61,98%

10,07%

32,62%

MA

26,18%

68,24%

14,95%

42,54%

34,87%

9,62%

36,42%

MG

90,92%

154,56%

114,83%

-

152,07%

15,47%

40,82%

MS

41,38%

88,50%

154,45%

215,52%

198,56%

34,56%

62,12%

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%

PE

38,23%

84,30%

36,37%

69,09%

60,00%

16,28%

40,10%

PI

22,14%

62,85%

45,79%

80,78%

71,16%

11,89%

34,81%

PR

66,66%

125,21%

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%

RN

22,08%

62,78%

31,91%

63,57%

54,78%

13,23%

36,42%

RO

34,26%

79,01%

32,81%

64,68%

55,83%

9,97%

36,86%

RR

17,80%

47,25%

20,00%

48,81%

40,81%

9,97%

36,86%

*RS

28,36%

80,79%

40,66%

84,25%

74,34%

9,97%

32,49%

SC

66,61%

122,15%

44,18%

78,79%

69,19%

9,93%

36,81%

SE

25,11%

71,39%

11,47%

42,01%

34,38%

10,48%

39,23%

SP

59,49%

112,66%

25,00%

-

46,67%

10,48%

34,73%

TO

33,32%

77,76%

71,19%

112,28%

100,87%

58,60%

91,09%

* MVA’s alteradas por este Convênio ICMS

 

ANEXO II

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

 UF

Gasolina Automotiva

Óleo Diesel

GLP

Óleo Combustível

Gás Natural Veicular

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

Internas

AC

101,12%

166,51%

41,13%

84,29%

136,32%

180,65%

41,45%

76,22%

30%

AL

86,45%

148,60%

27,18%

53,23%

73,36%

97,00%

35,10%

62,77%

204,97%

AM

113,57%

184,76%

43,61%

76,28%

95,89%

136,01%

20,45%

45,12%

30%

AP

93,33%

157,77%

79,95%

116,81%

125,55%

156,31%

33,17%

60,45%

30%

BA

65,23%

126,34%

27,84%

50,40%

98,32%

138,97%

31,46%

58,38%

203,53%

CE

72,78%

136,68%

24,82%

50,38%

95,61%

135,68%

29,76%

56,34%

269,81%

DF

68,25%

124,34%

31,09%

48,97%

73,88%

97,59%

9,94%

46,58%

30%

ES

66,57%

122,10%

86,36%

111,78%

52,01%

83,15%

-

-

136,61%

GO

93,18%

161,06%

36,98%

67,06%

127,96%

159,05%

56,63%

88,71%

30%

MA

75,19%

133,59%

26,76%

52,72%

68,25%

102,72%

-

-

30%

MG

90,92%

154,56%

27,74%

55,78%

73,07%

111,06%

-

-

207,40%

*MS

96,03%

161,38%

45,36%

75,13%

126,43%

157,31%

-

-

 208,03%

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%

PE

84,30%

145,74%

19,34%

45,54%

92,76%

119,05%

30,31%

57,00%

168,96%

PI

69,15%

125,54%

26,08%

51,90%

53,40%

84,82%

100,00%

100,00%

30%

PR

66,66%

125,21%

22,00%

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

68,67%

124,90%

22,34%

47,40%

84,19%

121,92%

-

-

201,67%

RO

87,17%

149,55%

17,77%

57,03%

108,54%

136,98%

 

 

 

RR

107,72%

159,65%

45,81%

75,67%

118,16%

162,84%

-

-

-

*RS

77,23%

149,62%

27,32%

44,68%

113,86%

143,03%

30,70%

57,47%

-

SC

117,84%

190,45%

43,04%

62,55%

188,64%

228,00%

40,80%

69,64%

30%

SE

66,82%

128,52%

26,75%

52,71%

83,34%

120,89%

35,63%

63,41%

212,01%

SP

59,49%

112,66%

27,67%

45,09%

103,01%

130,69%

-

-

-

TO

84,86%

146,48%

26,67%

52,61%

84,06%

109,15%

58,60%

91,09%

30%

* MVA’s alteradas por este Convênio ICMS 

 

ANEXO III

OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEL

  UF

Gasolina Automotiva

Óleo Diesel

GLP

QAV

Internas

Interesta-duais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interesta-duais

AC

163,48%

251,30%

36,46%

81,95%

85,90%

147,87%

45,89%

94,53%

AL

123,74%

198,32%

52,61%

83,87%

108,03%

136,40%

88,89%

127,58%

AM

166,96%

255,95%

82,89%

120,34%

95,89%

136,01%

139,74%

219,65%

AP

93,33%

157,77%

79,95%

116,81%

125,55%

156,31%

194,33%

292,44%

BA

166,72%

265,37%

86,16%

135,65%

120,39%

150,45%

84,83%

122,69%

CE

91,97%

162,97%

38,68%

67,09%

130,13%

194,60%

62,48%

116,64%

DF

68,25%

124,34%

31,09%

48,97%

73,88%

97,59%

-

-

ES

66,57%

122,10%

86,36%

111,78%

52,01%

83,15%

61,80%

115,74%

GO

110,73%

184,77%

49,44%

82,24%

148,68%

182,59%

53,64%

104,85%

MA

75,19%

133,59%

26,76%

52,72%

68,25%

102,72%

101,11%

142,30%

MG

125,63%

200,85%

50,97%

84,11%

88,80%

130,24%

117,89%

190,53%

MS

96,03%

161,38%

45,36%

75,13%

126,43%

157,31%

98,03%

138,59%

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%

38,88%

85,17%

PI

69,15%

125,54%

26,08%

51,90%

53,40%

84,82%

65,53%

120,70%

PR

66,66%

125,21%

22,00%

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

90,00%

153,33%

37,96%

66,21%

102,61%

144,11%

37,80%

83,73%

RO

86,26%

148,35%

34,75%

62,35%

108,54%

136,92%

45,89%

94,53%

RR

156,38%

220,48%

82,26%

119,59%

172,69%

228,55%

68,16%

124,22%

*RS

77,23%

149,62%

27,32%

44,68%

113,86%

143,03%

-

-

SC

117,84%

190,45%

43,04%

63,87%

188,64%

236,90%

40,80%

65,12%

SE

66,82%

128,52%

26,75%

52,71%

83,34%

120,89%

46,29%

76,26%

SP

59,49%

112,66%

27,67%

45,09%

103,01%

130,69%

40,76%

87,69%

TO

84,86%

146,48%

26,67%

52,61%

84,06%

109,15%

258,06%

331,39%

* MVA’s alteradas por este Convênio ICMS

 

 Cláusula segunda Os percentuais constantes dos Anexos I, II, III, IV, V, VI, VII, VIII, IX e X do Convê n io ICMS 140/02 , de 13 de dezembro de 2002, aplicáveis às unidades federadas indicadas, ficam alterados como segue:

ANEXO I

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF

Gasolina Automotiva e Álcool Anidro

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

AL

88,11%

150,81%

28,63%

54,97%

AM

19,37%

59,16%

9,62%

36,42%

AP

95,01%

160,02%

32,88%

60,10%

BA

79,13%

145,32%

10,30%

32,89%

CE

72,58%

136,41%

9,62%

32,07%

DF

64,91%

119,88%

9,94%

46,58%

ES

85,18%

146,90%

-

-

GO

81,13%

144,78%

10,07%

32,62%

MA

76,36%

135,14%

18,98%

32,18%

MG

169,61%

259,48%

27,02%

54,90%

MS

93,52%

158,02%

34,56%

62,12%

MT

74,26%

142,01%

129,72%

175,77%

PA

67,86%

139,80%

-

-

PB

64,05%

118,73%

22,69%

47,82%

PE

99,83%

166,44%

16,28%

40,10%

PI

65,38%

120,51%

11,89%

34,81%

PR

128,01%

208,13%

-

66,61%

RJ

83,37%

161,96%

0,00%

23,46%

RN

73,435

131,24%

13,31%

36,51%

RO

85,15%

146,87%

9,62%

36,42%

*RS

69,84%

139,21%

9,96%

32,48%

SC

64,42%

119,22%

9,93%

36,81%

SE

79,64%

146,09%

32,52%

59,67%

SP

102,04%

169,39%

18,73%

44,80%

TO

82,49%

143,32%

58,60%

91,09%

* MVA’s alteradas por este Convênio ICMS

 

ANEXO II

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

  UF

Gasolina Automotiva

Óleo Diesel

GLP

Óleo Combustível

Internas

Interesta-duais

Internas

Interestaduais

Internas

Interesta-duais

Internas

Interestaduais

AL

169,63%

259,51%

40,90%

69,76%

73,36%

97,00%

36,95%

65,00%

AM

325,53%

467,38%

94,33%

134,14%

137,01%

185,55%

25,99%

51,80%

AP

179,52%

272,70%

120,82%

166,05%

125,55%

156,31%

34,92%

62,55%

BA

153,16%

246,79%

23,99%

65,32%

98,35%

138,97%

31,46%

58,38%

CE

146,47%

137,63%

35,82%

63,64%

95,61%

135,68%

35,44%

63,19%

DF

132,40%

209,87%

43,78%

63,39%

73,88%

97,59%

9,94%

46,58%

ES

136,95%

215,94%

105,79%

133,85%

52,49%

83,72%

 

 

GO

274,34%

462,60%

67,43%

104,18%

181,91%

220,35%

56,63%

88,71%

MA

152,69%

236,92%

40,79%

69,63%

68,25%

102,72%

81,11%

141,48%

MG

169,61%

259,48%

52,76%

86,29%

73,07%

111,06%

-

-

MS

175,45%

267,27%

59,16%

91,76%

126,43%

157,31%

-

-

MT

142,38%

215,27%

139,52%

169,71%

117,99%

138,90%

139,52%

169,71%

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%

20,98%

45,76%

PE

166,44%

255,25%

30,08%

58,63%

92,76%

119,05%

30,31%

57,00%

PI

132,27%

209,69%

38,80%

67,23%

53,40%

84,82%

100,00%

100,00%

PR

128,01%

208,13%

32,10%

50,12%

98,82%

125,93%

-

66,61%

RJ

158,61%

269,45%

54,99%

78,15%

48,30%

68,53%

50,13

85,34%

RN

148,38%

231,17%

39,57%

68,16%

84,19%

121,92%

-

-

RO

164,68%

252,91%

46,28%

76,24%

108,54%

136,98%

-

-

*RS

137,21%

234,10%

36,27%

54,85%

113,86%

143,03%

30,70%

57,47%

SC

249,67%

366,22%

63,30%

85,56%

188,64%

228,00%

40,80%

69,94%

SE

139,52%

228,12%

41,19%

70,11%

83,34%

120,89%

-

-

SP

102,04%

169,39%

36,79%

55,44%

103,01%

130,69%

-

-

TO

159,75%

246,34%

38,70%

67,10%

84,06%

109,15%

60,07%

92,85%

* MVA’s alteradas por este Convênio ICMS

 

ANEXO III

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

  UF

Gasolina Automotiva e Álcool Anidro

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

AL

68,27%

124,35%

32,42%

59,55%

AM

17,80%

57,06%

9,62%

36,42%

AP

74,47%

132,63%

38,62%

67,01%

BA

61,48%

121,21%

13,36%

36,58%

CE

57,07%

115,16%

13,11%

36,28%

DF

52,19%

102,93%

9,94%

46,58%

ES

56,55%

108,74%

-

-

GO

106,06%

178,46%

13,05%

36,20%

MA

58,12%

110,83%

3,06%

37,41%

MG

139,25%

219,00%

30,55%

59,20%

MS

77,17%

136,22%

34,99%

62,63%

MT

69,67%

162,03%

138,44%

179,76%

PA

54,53%

120,76%

-

-

PB

47,98%

97,31%

27,91%

54,11%

PE

73,22%

130,95%

17,85%

41,99%

PI

53,06%

104,07%

14,99%

38,54%

PR

109,56%

183,19%

-

68,65%

RJ

68,36%

140,51%

-

25,76%

RN

55,92%

107,90%

18,44%

42,70%

RO

68,24%

124,33%

-

-

RR

77,47%

136,63%

15,01%

38,57%

*RS

63,18%

129,83%

15,01%

38,57%

SC

64,42%

119,22%

9,93%

36,81%

SE

57,88%

116,27%

36,08%

63,95%

SP

98,56%

164,74%

19,11%

45,25%

TO

67,07%

122,76%

58,63%

91,12%

* MVA’s alteradas por este Convênio ICMS

 

ANEXO IV

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

  UF

Gasolina Automotiva

Óleo Diesel

GLP

Óleo Combustível

 

Internas

Interesta-duais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

 

AL

133,65%

211,53%

49,77%

80,45%

76,74%

100,84%

41,32%

70,26%

 

AM

167,63%

256,84%

69,12%

103,76%

103,49%

145,17%

21,92%

46,89%

 

AP

142,26%

223,02%

111,92%

155,33%

126,27%

157,12%

39,30%

67,83%

 

BA

124,38%

207,37%

35,05%

80,06%

110,51%

153,62%

33,62%

60,99%

 

CE

118,02%

198,66%

46,99%

77,09%

110,06%

153,09%

38,84%

67,28%

 

DF

110,84%

181,13%

52,84%

73,68%

79,86%

104,39%

9,94%

46,58%

 

ES

108,74%

178,32%

117,28%

146,90%

83,92%

121,59%

-

-

GO

142,89%

228,24%

46,975%

79,24%

145,43%

178,90%

59,63%

92,33%

 

MA

119,54%

192,71%

49,28%

79,85%

74,15%

109,82%

86,59%

148,79%

 

MG

139,25%

219,00%

64,47%

100,57%

76,91%

115,75%

-

-

 

MS

145,65%

227,54%

71,18%

106,24%

127,93%

159,01%

-

-

 

MT

133,85%

189,97%

149,49%

179,55%

167,35%

187,72%

149,49

179,55%

 

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%

25,02%

50,62%

 

PE

130,95%

207,94%

40,85%

71,77%

93,00%

119,32%

30,65%

57,41%

 

PI

111,97%

182,63%

48,48%

78,89%

59,44%

92,10%

100,00%

100,00%

 

PR

109,56%

183,19%

42,24%

61,64%

137,52%

170,13%

-

68,65%

 

RJ

133,65%

233,79%

66,84%

91,77%

54,72%

75,82%

56,50%

93,21%

RN

116,45%

188,60%

47,69%

77,95%

86,62%

124,84%

-

-

 

RO

133,41%

211,22%

58,68%

91,18%

109,02%

137,52%

-

-

 

*RS

125,30%

217,33%

48,44%

68,68%

155,71%

190,57%

36,71%

64,71%

 

SC

172,98%

263,97%

66,77%

89,51%

197,39%

237,94%

-

-

 

SE

110,51%

188,36%

49,26%

79,84%

85,76%

123,81%

-

-

 

SP

98,56%

164,74%

48,60%

68,87%

142,73%

175,83%

-

-

 

TO

131,65%

208,87%

49,17%

79,72%

88,88%

114,64%

65,90%

99,87%

 

* MVA’s alteradas por este Convênio ICMS

 

 ANEXO V

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF

Gasolina Automotiva e Álcool Anidro

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

AL

135,72%

214,30%

34,55%

62,10%

AM

17,80%

57,06%

9,62%

36,42%

AP

144,38%

225,83%

38,99%

67,46%

BA

106,03%

174,71%

37,50%

65,67%

CE

117,78%

198,33%

14,66%

38,15%

DF

106,66%

175,54%

9,94%

46,58%

ES

132,05%

209,40%

-

-

GO

106,44

178,98%

96,13%

136,30%

MA

121,00%

194,67%

90,37%

153,83%

MG

237,85%

350,47%

32,94%

62,12%

MS

142,50%

223,34%

40,75%

69,57%

MT

191,54%

284,88%

150,43%

198,99%

PA

114,22%

206,03%

-

-

PB

105,57%

174,10%

28,34%

54,62%

PE

150,41%

233,88%

21,63%

46,54%

PI

107,25%

176,33%

17,04%

41,01%

PR

186,71%

287,45%

-

74,28%

RJ

134,02%

234,32%

0,00%

29,29%

RN

117,33%

189,78%

18,52%

42,79%

RO

132,02%

209,36%

0,00%

0,00%

*RS

115,91%

204,09%

15,01%

38,57%

SC

66,61%

122,15%

9,93%

36,81%

SE

126,69%

210,53%

38,62%

67,01%

SP

169,11%

258,82%

24,26%

51,54%

TO

128,68%

204,91%

65,90%

99,88%

* MVA’s alteradas por este Convênio ICMS

 

ANEXO VI

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UF

Gasolina Automotiva

Óleo Diesel

GLP

Óleo Combustível

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interestaduais

Internas