ICMS
ALTERAÇÕES - OPERAÇÕES COM COMBUSTÍVEIS E LUBRIFICANTES - DERIVADOS OU NÃO DO PETRÓLEO.
RESUMO: O Convênio a seguir dispõe sobre alterações nos Convênios ICMS nºs 03/99 e 140/02, no que tange a percentuais de margem de valor agregado para as operações com combustíveis e lubrificantes, derivados ou não do petróleo, dentre outras considerações.
CONVÊNIO ICMS Nº 50, de 28.04.2008
(DOU de 29.04.2008)
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 nº 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 |
Inter-estaduais |
Internas |
Interestaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
||
Alíquota |
Alíquota |
||||||||
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 nº 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 |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
|
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% |
15,99% |
39,75% |
84,20% |
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 |
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 nº 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% |
22,66% |
47,78% |
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% |
31,05% |
57,89% |
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% |
39,63% |
68,22% |
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.
Manuel dos Anjos Marques Teixeira