Ato COTEPE/MVA nº 10 DE 23/12/2013
Norma Federal - Publicado no DO em 24 dez 2013
Altera as Tabelas I, II e XIII anexas ao ATO COTEPE/ICMS 42/2013, que divulga as margens de valor agregado a que se refere a cláusula oitava do Convênio ICMS 110/07, que dispõe sobre o regime de substituição tributária nas operações com combustíveis e lubrificantes, derivados ou não de petróleo, e com outros produtos.
O Secretário-Executivo do Conselho Nacional de Política Fazendária - CONFAZ, no uso de suas atribuições e
Considerando o disposto na cláusula oitava do Convênio ICMS 110/2007, de 28 de setembro de 2007, torna público que as unidades federadas a partir de 1ª de janeiro de 2014, adotarão as margens de valor agregado, a seguir indicadas nas Tabelas I, II e XIII de que tratam os incisos de I a X, do ATO COTEPE/ICMS 42/2013, de 20 de setembro de 2013
TABELA I - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS
| UF | Gasolina Automotiva e Álcool Anidro | Álcool hidratado | Óleo Combustível | Gás Natural Veicular | Lubrificante Derivado de Petróleo | Lubrificante Não derivado de Petróleo | ||||||||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |||||
| Alíquota7% | Alíquota12% | Originado Importação 4% | Alíquota7% | Alíquota12% | Originado de Importação 4% | |||||||||||
| AC | 39,21% | 83,97% | 41,58% | 73,45% | 64,60% | 9,93% | 36,81% | - | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% | |
| AL | 33,41% | 82,75% | 74,72% | 122,59% | 110,62% | 24,46% | 49,96% | - | - | - | - | - | - | - | - | |
| AM | 13,56% | 51,41% | 19,44% | 68,26% | 59,26% | - | - | - | - | - | - | - | - | - | - | |
| AP | 22,54% | 63,38% | 18,76% | 47,26% | 39,34% | 52,01% | 28,21% | 54,46% | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
| BA | 29,66% | 77,62% | 31,69% | 51,21% | 43,07% | 56,08% | 10,30% | 37,27% | - | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% |
| CE |
23,41% |
69,05% |
34,17% |
66,37% |
57,43% |
9,62% |
36,42% |
- | - |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
| DF | 15,78% | 54,37% | 36,28% | 68,98% | 59,90% | 74,44% | 9,94% | 46,59% | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
| ES | 36,69% | 87,24% | 25,20% | 59,50% | 50,92% | - | - | - | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
| GO | 21,41% | 64,06% | 13,76% | 42,97% | 35,28% | 54,78% | 86,48% | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% | |
| *MA | 26,18% | 68,24% | 14,95% | 42,54% | 34,87% | 9,62% | 36,42% | - | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% | |
| MG | 42,64% | 95,40% | 30,45% | 49,78% | 41,72% | 54,61% | 29,01% | 57,33% | - | - | 61,31% | 96,72% | 61,31% | - | 73,11% | 88,85% |
| MS | 41,38% | 88,50% | 94,57% | 141,26% | 128,29% | 59,96% | 92,72% | - | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% | |
| *MT | 69,67% | 124,93% | 114,64% | 184,10% | 184,10% | 138,36% | 184,70% | - | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% | |
| PA | 21,09% | 72,98% | 20,44% | 60,01% | 51,41% | 30,00% | 56,63% | - | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% | |
| PB | 18,09% | 57,45% | 15,45% | 43,15% | 35,46% | 22,29% | 47,33% | 137,98% | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% | |
| PE | 38,23% | 84,30% | 36,37% | 69,09% | 60,00% | 16,28% | 40,10% | - | - | - | - | - | - | - | - | |
| PI | 14,50% | 52,66% | 23,45% | 53,08% | 44,85% | 11,89% | 34,81% | - | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% | |
| PR | 26,69% | 75,96% | 25,00% | 56,98% | 25,00% | 36,36% | 20,23% | 46,67% | 70,00% | - | 61,31% | 96,72% | 61,31% | - | 73,11% | 88,85% |
| RJ | 31,92% | 88,46% | 34,36% | 81,09% | 71,35% | 11,35% | 23,46% | 100,00% | - | - | - | - | - | - | - | |
| RN | 23,86% | 65,15% | 16,93% | 44,99% | 37,19% | 13,22% | 36,41% | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% | |
| RO | 23,34% | 64,46% | 85,71% | 130,29% | 117,90% | 29,00% | 57,82% | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% | |
| RR |
17,80% |
47,25% |
20,00% |
48,81% |
40,81% |
4% |
9,97% |
36,86% |
- | - |
61,31% |
94,35% | 61,31% | 80,75% | 71,03% | 86,58% |
| *RS | 35,75% | 81,00% | 18,30% | - | 38,81% | 51,43% | 9,96% | 32,48% | - | - | 61,31% | 94,35% | 61,31% | - | 71,03% | 86,58% |
| SC |
20,49% |
60,66% |
25,87% |
60,92% |
9,93% |
36,81% |
90,71% | - |
61,31% |
94,35% |
61,31% |
71,03% | 86,58% | |||
| SE | 18,46% |
62,27% |
9,73% | 39,80% | 32,28% | - | - | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% | |
| SP |
63,02% |
117,36% |
32,51% |
50,58% |
81,99% |
106,80% | 10,48% | 34,73% | - | - |
61,31% |
96,72% |
61,31% |
- |
73,12% |
88,85% |
| TO | 25,72% | 67,62% | 32,84% | 64,72% | 55,86% | 70,05% | 9,94% | 46,59% | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
* MVA's alteradas por este Ato COTEPE/MVA.
TABELA II - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS E LUBRIFICANTES
| UF | Gasolina Automotiva | GLP | Gás Natural Veicular | Lubrificante Derivado de Petróleo | Lubrificante Não derivado de Petróleo | |||||||||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |||
| Alíquota7% | Alíquota12% | Originado de Importação 4% | ||||||||||||||
| AC | 101,12% | 166,51% | 41,13% | 84,29% | 136,32% | 180,65% | 41,45% | 76,22% | 30% | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% |
| AL | 83,73% | 151,68% | 18,52% | 42,80% | 100,53% | 141,60% | 24,46% | 49,95% | 131,71 | - | - | - | - | - | - | - |
| AM | 63,93% | 118,57% | 22,24% | 47,28% | 86,48% | 124,67% | - | - | 30% | - | - | - | - | - | - | - |
| AP | 68,68% | 124,91% | 19,25% | 43,68% | 72,80% | 96,36% | 50,14% | 80,90% | 30% | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
| BA | 78,60% | 144,66% | 31,79% | 58,79% | 98,32% | 138,97% | 31,46% | 58,38% | 203,53% | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% |
| CE | 69,94% | 132,80% | 19,16% | 43,56% | 95,61% | 135,68% | 29,76% | 56,34% | 107,26% | 119,74% |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
| DF | 59,19% | 112,25% | 12,23% | 27,54% | 73,88% | 97,59% | 9,94% | 46,59% | 30% | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
| ES | 89,02% | 158,93% | 23,13% | 39,92% | 54,75% | 86,45% | - | - | 151,58% | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
| GO | 56,46% | 111,43% | 17,54% | 33,56% | 106,72% | 134,91% | 28,47% | 54,78% | 30% | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
| *MA | 75,19% | 133,59% | 26,76% | 52,72% | 68,25% | 102,72% | - | - | 30% | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% |
| MG | 67,81% | 129,88% | 26,18% | 48,45% | 99,26% | 143,00% | 31,37% | 60,21% | 207,40% | - | 61,31% | 96,72% | 61,31% | 73,11% | 88,85% | |
| MS | 96,03% | 161,38% | 45,36% | 75,13% | 138,39% | 170,90% | 81,47% | 118,64% | 243,30% | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% |
| *MT | 133,85% | 189,97% | 148,92% | 172,91% | 159,50% | 180,32% | 148,92% | 178,91% | 223,41% | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% |
| PA | 68,00% | 140,00% | 37,92% | 66,17% | 97,38% | 137,81% | 30,00% | 56,63% | 30% | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% |
| PB | 63,90% | 118,53% | 20,97% | 45,75% | 74,69% | 110,47% | 19,52% | 44,00% | 182,13% | 201,26% | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
| PE | 84,30% | 145,74% | 19,34% | 45,54% | 92,76% | 119,05% | 30,31% | 57,00% | 168,96% | - | - | - | - | - | - | - |
| PI | 57,28% | 109,71% | 15,32% | 38,94% | 89,07% | 127,80% | - | - | 30% | - | 61,31% | 94,35% | 61,31% | - | 71,03% | 86,58% |
| PR | 70,05% | 136,18% | 35,04% | 53,45% | 147,41% | 181,15% | - | 68,69% | 30,00% | - | 61,31% | 96,72% | 61,31% | 73,11% | 88,85% | |
| RJ | 83,08% | 161,54% | 42,83% | 64,17% | 48,30% | 68,53% | 49,45% | 84,50% | - | - | - | - | - | - | - | - |
| RN | 75,04% | 133,39% | 32,62% | 59,78% | 84,20% | 121,92% | - | - | 112,95% | 117,00% | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
| RO | 69,77% | 126,35% | 20,13% | 44,74% | 85,15% | 110,40% | 46,40% | 76,39% | 31,30% | 58,25% | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
| RR | 107,72% | 159,65% | 45,81% | 75,67% | 118,16% | 162,84% | - | - | - | - | - | - | - | - | - | - |
| RS | 86,73% | 148,97% | 41,20% | 60,45% | 155,85% | 190,74% | 30,70% | 57,47% | - | - | 61,31% | 94,35% | 61,31% | - | 71,03% | 86,58% |
| SC | 65,84% | 121,12% | 18,12% | 34,23% | 134,96% | 167,00% | 40,80% | 69,64% | - | - | 61,31% | 94,35% | 61,31% | - | 71,03% | 86,58% |
| SE | 52,96% | 109,54% | 17,94% | 42,10% | 95,99% | 136,14% | 4,97% | 26,47% | 131,71% | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
| SP | 59,19% | 112,25% | 33,80% | 52,05% | 81,99% | 106,80% | - | - | - | - | 61,31% | 96,72% | 61,31% | - | 73,12% | 88,85% |
| TO | 72,85% | 130,47% | 16,38% | 32,25% | 74,75% | 98,58% | 21,67% | 46,59% | 30% | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
*MVA's alteradas por este Ato COTEPE/MVA.
TABELA XIII - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS
| Álcool hidratado | ||||
| UF | Internas | Interestaduais | ||
| 7% | 12% | Originado de Importação 4% | ||
| AL | 90,32% | 150,75% | 137,27% | |
| AM | 22,61% | 51,16% | 49,88% | |
| AP | 29,37% | 60,42% | 51,79% | 65,59% |
| BA | 58,31% | 81,77% | 72,00% | 87,63% |
| CE | 46,15% | 86,79% | 76,75% | |
| DF | 48,45% | 89,73% | 79,53% | 90,02% |
| ES | 36,38% | 79,68% | 70,02% | |
| GO | 23,92% | 60,78% | 52,14% | |
| MA | 25,22% | 60,04% | 51,43% | |
| MG | 42,11% | 63,16% | 54,39% | 68,43% |
| MS | 177,18% | 254,25% | 235,21% | |
| MT | 170,35% | 257,18% | 257,18% | |
| PA | 31,53% | 81,70% | 71,93% | |
| PB | 25,76% | 60,73% | 52,09% | 66,99% |
| PE | 48,55% | 89,85% | 79,64% | |
| PI | 34,48% | 71,87% | 62,63% | 66,99% |
| PR | 50,86% | - | 50,86% | 64,57% |
| RJ | 46,36% | 105,51% | 94,46% | |
| RN | 27,37% | 62,79% | 54,04% | |
| *RS | 28,87% | - | 55,85% | 64,95% |
| SC | 72,31% | 120,22% | 108,38% | |
| SE | 19,54% | 57,49% | 49,02% | |
| SP | 36,17% | - | 64,67% | |
| TO | 44,70% | 84,94% | 74,99% | 90,90% |
* MVA's alteradas por este Ato COTEPE/MVA.
Este ato entra em vigor na data de sua publicação no Diário Oficial da União.
MANUEL DOS ANJOS MARQUES TEIXEIRA