Manual do ICMS - Teoria e Prática

Convênio ICMS CONSELHO NACIONAL DE POLÍTICA FAZENDÁRIA - CONFAZ nº 50 de 28.04.2008

D.O.U.: 29.04.2008

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 extraordinária, realizada em Brasília, DF, no dia 28 de abril de 2008, 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 O Anexo I do Convênio ICMS 03/99, de 16 de abril de 1999, passa a vigorar com os seguintes percentuais, aplicáveis às unidades federadas indicadas, e com a indicação dos percentuais relativos às operações com gás natural veicular - GNV:

ANEXO I
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

UF Gasolina Automotiva e Álcool Anidro Álcool Hidratado Óleo Combustível Gás Natural Veicular
Internas Interestaduais Internas Interestaduais Internas Interestaduais Internas Interestaduais
Alíquota
7%		 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 13,56% 51,41% 19,44% 68,26% 59,26% - - - -
AP 39,23% 85,64% 15,04% 42,65% 34,98% 32,52% 59,67% - -
*BA 29,66% 77,62% 31,69% 63,30% 54,53% 10,30% 37,27% - -
CE 23,41% 69,05% 34,17% 66,37% 57,43% 9,62% 36,42% - -
DF 21,45% 61,93% 35,02% 67,42% 58,42% 9,94% 46,58% - -
ES 85,41% 153,99% 48,14% 88,73% 78,58% - - - -
GO 21,41% 64,06% 13,76% 42,97% 35,28% 54,78% 86,48% - -
MA 26,18% 68,24% 14,95% 42,54% 34,87% 9,62% 36,42% - -
MG 90,92% 154,56% 114,83% - 152,07% 15,47% 40,82% - -
MS 41,38% 88,50% 66,31% 106,23% 95,14% 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 63,31% 120,69 % 38,41% 56,98% 48,54% 20,23% 46,67% - -
*RJ 31,92% 88,46% 34,36% 81,09% 71,35% 11,35% 23,46% 100% -
RN 23,86% 65,14% 37,11% 70,09% 60,87% 13,22% 36,41% - -
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 22,61% 63,48% 31,35% 62,88% 54,12% - - - -
SC 66,61% 122,15% 44,18% 78,79% 69,19% 9,93% 36,81% - -
SE 18,46% 62,27% 9,73% 39,80% 32,28% - - - -
SP 56,35% 108,46% 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

Cláusula segunda Os percentuais constantes do Anexo II do Convênio ICMS 03/99, de 16 de abril de 1999, aplicáveis às unidades federadas indicadas, ficam alterados como segue:

ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

UF Gasolina Automotiva Óleo Diesel GLP Óleo Combustível Gás Natural Veicular
Internas Interestaduais Internas Interestaduais Internas Interest-duais Internas Interestaduais Internas Interestaduais
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% 131,71% -
AM 63,93% 118,57% 22,24% 47,28% 86,48% 124,67% - - 30% -
AP 93,33% 157,77% 79,95% 116,81% 125,55% 156,31% 33,17% 60,45% 30% -
*BA 78,60% 144,66% 27,84% 50,40% 98,32% 138,97% 31,46% 58,38% 203,53% -
CE 69,94% 132,80% 13,80% 37,10% 95,61% 135,68% 29,76% 56,34% 214,30% -
DF 68,25% 124,34% 31,09% 48,97% 73,88% 97,59% 9,94% 46,58% 30% -
ES 143,33% 233,33% 45,86% 65,75% 116,07% 160,32% - - 151,58% -
GO 56,46% 111,43% 17,54% 33,56% 106,72% 134,91% 28,47% 54,78% 30% -
MA 75,19% 133,59% 26,76% 52,72% 68,25% 102,72% - - 30% -
MG 90,92% 154,56% 27,74% 55,78% 73,07% 111,06% - - 207,40% -
MS 96,03% 161,38% 45,36% 75,13% 138,39% 170,90% - - 243,30% -
MT 133,85% 189,97% 148,92% 172,91% 159,50% 180,32% 148,92% 178,91% 223,41% -
PA 68,00% 140,00% 37,92% 66,17% 97,38% 137,81% 29,76% 56,34% 30% -
PB 63,90% 118,53% 20,97% 45,75% 74,69% 110,47% 19,52% 44,00% 182,13% 201,26%
*PE 84,30% 145,74% 19,34% 45,54% 92,76% 119,05% 30,31% 57,00% - -
PI 69,15% 125,54% 26,08% 51,90% 53,40% 84,82% 100,00% 100,00% 30% -
PR 63,31% 120,69% 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 70,63% 127,51% 17,71% 41,82% 84,20% 121,92% - - 201,67% 207,42%
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 68,78% 125,04% 22,69% 39,42% 128,98% 160,20% - - - -
SC 117,84% 190,45% 43,04% 62,55% 188,64% 228,00% 40,80% 69,64% 30% -
SE 52,96% 109,54% 17,94% 42,10% 95,99% 136,14% 4,97% 26,47% 131,71% -
SP 56,35% 108,46% 27,67% 45,09% 81,99% 106,80% - - - -
TO 84,86% 146,48% 26,67% 52,61% 84,06% 109,15% 58,60% 91,09% 30% -

* MVA's alteradas por este Convênio ICMS

Cláusula terceira Os percentuais constantes dos Anexos I a VI do Convênio ICMS 140/02, de 13 de dezembro de 2002, aplicáveis à unidade federada indicada, 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 67,56% 129,53% 10,30% 32,89%
CE 50,12% 105,64% 9,62% 32,07%
DF 64,91% 119,88% 9,94% 46,58%
ES 152,71% 246,18% - -
GO 45,95% 97,23% 54,78% 86,48%
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 112,15% 186,69% - 66,61%
RJ 83,37% 161,96% 0,00% 23,46%
RN 51,06% 101,41% 13,22% 36,41%
RO 85,15% 146,87% 9,62% 36,42%
RS 57,29% 109,72% - -
SC 64,42% 119,22% 9,93% 36,81%
SE 44,32% 97,70% - -
SP 90,43% 153,90% 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 Interestaduais Internas Interestaduais Internas Interestaduais 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 133,05% 219,25% 23,99% 65,32% 98,35% 138,97% 31,46% 58,38%
CE 108,21% 185,22% 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 237,78% 362,71% 55,54% 76,75% 116,07% 160,32% - -
GO 89,28% 155,78% 23,71% 40,58% 106,72% 134,91% 28,47% 54,78%
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% 138,39% 170,90% - -
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 112,15% 186,69% 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 109,63% 179,51% 24,45% 49,93% 84,20% 121,92% - -
RO 164,68% 252,91% 46,28% 76,24% 108,54% 136,98% - -
RS 118,53% 191,37% 30,29% 48,06% 128,98% 160,20% - -
SC 249,67% 366,22% 63,30% 85,56% 188,64% 228,00% 40,80% 69,94%
SE 87,72% 157,15% 24,55% 50,06% 95,99% 136,14% 4,97% 26,47%
SP 90,43% 153,90% 36,79% 55,44% 81,99% 106,80% nihil nihil
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 63,62% 124,14% 13,36% 36,58%
CE 48,01% 102,76% 13,11% 36,28%
DF 52,19% 102,93% 9,94% 46,58%
ES 146,82% 238,11% - -
GO 44,04% 94,65% 74,19% 109,87%
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 105,35% 177,50% - 68,65%
RJ 68,36% 140,51% - 25,76%
RN 48,91% 98,55% 27,42% 53,52%
RO 68,24% 124,33% 15,01% 38,57%
RR 77,47% 136,63% 15,01% 38,57%
RS 53,65% 104,86% - -
SC 64,42% 119,22% 9,93% 36,81%
SE 42,28% 94,90% - -
SP 87,74% 150,31% 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 Interestaduais 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 125,37% 208,73% 35,05% 80,06% 110,51% 153,62% 33,62% 60,99%
CE 105,17% 181,06% 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 229,38% 351,20% 67,96% 90,87% 167,68% 222,51% - -
GO 86,70% 152,30% 31,40% 49,31% 147,63% 181,40% 44,58% 74,19%
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% 139,72% 172,41% - -
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 105,35% 177,50% 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 106,53% 175,37% 32,92% 60,15% 119,98% 165,04% - -
RO 133,41% 211,22% 58,68% 91,18% 109,02% 137,52% - -
RS 111,51% 182,01% 43,04% 62,55% 128,98% 160,20% - -
SC 172,98% 263,97% 66,77% 89,51% 197,39% 237,94% - -
SE 84,96% 153,37% 32,85% 60,06% 134,08% 182,02% 18,13% 42,33%
SP 87,74% 150,31% 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 111,44% 189,64% 37,50% 65,67%
CE 88,18% 157,78% 14,66% 38,15%
DF 106,66% 175,54% 9,94% 46,58%
ES 282,38% 423,81% - -
GO 79,94% 143,17% 74,19% 109,87%
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 166,76% 260,49% - 74,28%
RJ 134,02% 234,32% 0,00% 29,29%
RN 90,05% 153,40% 27,42% 53,52%
RO 132,02% 209,36% 0,00% 0,00%
RS 97,10% 162,80% - -
SC 66,61% 122,15% 9,93% 36,81%
SE 81,31% 148,37% - -
SP 139,12% 218,83% 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 Interestaduais Internas Interestaduais Internas Interestaduais Internas Interestaduais
AL 237,89% 350,52% 65,93% 99,92% 107,28% 135,54% 43,25% 72,59%
AM 239,58% 352,77% 65,02% 98,82% 95,82% 136,01% 20,45% 45,12%
AP 250,28% 367,04% 160,05% 213,31% 169,68% 206,46% 41,13% 70,03%
*BA 194,08% 302,85% 48,83% 98,44% 139,98% 189,14% 37,50% 65,67%
CE 163,68% 261,20% 59,95% 92,71% 136,68% 185,15% 41,67% 70,69%
DF 191,23% 288,31% 67,63% 90,49% 107,90% 136,25% 9,94% 46,58%
ES 429,96% 625,97% 80,93% 105,60% 167,68% 222,51% - -
GO 135,41% 218,12% 39,16% 58,13% 147,63% 181,40% 44,58% 74,19%
MA 216,65% 322,21% 65,80% 99,76% 103,57% 145,27% 90,37% 153,83%
MG 237,85% 350,47% 80,28% 119,86% 109,93% 156,01% - -
MS 245,18% 360,24% 87,44% 125,83% 185,03% 223,90% - -
MT 311,77% 410,59% 162,12% 193,70% 210,33% 235,23% 162,12% 193,70%
PA 201,95% 331,35% 59,44% 92,10% 141,18% 190,57% - -
PB 194,24% 292,32% 58,38% 90,82% 111,36% 154,65% 26,55% 52,46%
PE 233,88% 345,18% 53,52% 87,22% 130,48% 161,91% 36,30% 64,22%
PI 191,06% 288,08% 63,46% 96,94% 85,60% 123,62% 100,00% 100,00%
PR 166,76% 260,49% 54,02% 75,02% 137,72% 170,13% - 74,28%
RJ 230,04% 371,49% 81,04% 108,10% 77,32% 101,50% 57,21% 94,09%
RN 166,56% 255,41% 41,58% 70,57% 119,98% 165,04% - -
RO 231,68% 342,24% 72,27% 107,55% 149,34% 183,34% - -
RS 173,84% 265,12% 51,91% 72,62% 173,78% 211,11% - -
SC 338,18% 484,24% 90,38% 116,34% 245,11% 292,17% 47,28% 77,44%
SE 138,31% 226,45% 41,29% 70,23% 134,08% 182,02% 18,13% 42,33%
SP 139,12% 218,83% 61,09% 83,06% 142,73% 175,83% - -
TO 225,51% 334,01% 63,33% 96,79% 120,07% 150,08% 67,43% 101,72%

* MVA's alteradas por este Convênio ICMS

Cláusula quarta Este convênio entra em vigor na data de sua publicação no Diário Oficial da União, produzindo efeitos, em relação ao Estado da Bahia, a partir de 1º de maio de 2008.
 

 

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