Legislação Tributária
ICMS

Ato:	Ato COTEPE/ICMS-Revogado
Número:	42
Complemento:	/2013
Publicação:	10/02/2013

Ementa:

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.

Assunto:

Substituição Tributária-Combustíveis e outros derivados ou não de Petróleo

Nota Explicativa:
Nota: " Os documentos contidos nesta base de dados têm caráter meramente informativo. Somente os textos publicados no Diário Oficial estão aptos à produção de efeitos legais."

Texto:
ATO COTEPE/ICMS Nº 42, DE 20 DE SETEMBRO DE 2013 (*)
. Republicado no DOU de 31.08.2017 em cumprimento ao disposto no art. 2º do Ato COTEPE/ICMS 24/17, de 13.07.17 (consolidação em texto único).
. Vide alterações pelos Atos COTEPE/MVA 17/17 (Tabelas I a XIV, BA e SP), 18/17 (Tabelas I a XIV, BA e SP), 19/17 (Tabelas I a XIV, SP), 20/17 (Tabelas I a XIV, SP), 21/17 (Tabelas I a XIV, SP), 22/17 (Tabelas I a XIV, SP), 23/17 (Tabelas I a XIV, SP), 24/17 (Tabelas I a XIV, SP), 1/18 (Tabelas I a XIV, SP), 2/18 (Tabelas I a XIV, SP), 3/18 (Tabelas I a XIV, SP); 4/18 (Tabelas I a XIV, SP); 5/18 (Tabelas I a XIV, SP), 6/18 (Tabelas I a XIV, SP), 7/18 (Tabelas I a XIV, SP); 8/18 (Tabelas I a XIV, SP); 9/18 (Tabelas I a XIV, SP); 10/18 (Tabelas I a XIV, SP); 11/18 (Tabelas I a XIV, BA e SP), 12/18 (Tabelas I a XIV, SP), 13/18 (Tabelas I a XIV, SP), 14/18 (Tabelas I a XIV, SP), 15/18 (Tabelas I a XIV, SP), 16/18 (Tabelas I a XIV, SP), 17/18 (Tabelas I a XIV, SP), 18/18 (Tabelas I a XIV, SP), 19/18 (Tabelas I a XIV, SP), 20/18 (Tabelas I a XIV, SP), 21/18 (Tabelas I a XIV, SP), 22/18 (Tabelas I a XIV, SP), 23/18 (Tabelas I a XIV, SP), 24/18 (Tabelas I a XIV, SP e Tabela XIV, AL), 01/19 (Tabelas I a XIV, SP), 02/19 (Tabelas I a XIV, SP), 03/19 (Tabelas I a XIV, SP), 04/19 (Tabelas I a XIV, SP), 05/19 (Tabelas I a XIV, SP), 06/19 (Tabelas I a XIV, BA e SP), 7/19 (Tabelas I a XIV, SP), 8/19 (Tabelas I a XIV, SP), 9/19 (Tabelas I a XIV, SP),10/19 (Tabelas I a XIV, SP), 11/19 (Tabelas I a XIV, SP), 12/19 (Tabelas I a XIV, SP e PR), 13/19 (Tabelas I a XIV, SP), 14/19 (Tabelas I a XIV, SP), 15/19 (Tabelas I a XIV, SP), 16/19 (Tabelas I a XIV, SP), 17/19 (Tabelas I a XIV, SP), 18/19 (Tabelas I a XIV, SP), 19/19 (Tabela I, PR e SP; Tabelas II a XIV, SP), 20/19 (Tabela I, PR e SP; Tabelas II a XIV, SP), 21/19 (Tabelas I a XIV, SP), 22/19 (Tabelas I a XIV, SP), 23/19 (Tabelas I a XIV, SP), 01/2020 (Tabelas I a XIV, SP), 02/2020, (Tabelas I a XIV, SP), 03/2020 (Tabelas I a XIV, SP), 04/2020 (Tabelas I a XIV, SP e RN).
. Revogado, a partir de 1º.03.2020, pelo ATO COTEPE/ICMS 61/2019.

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.

I - quanto a combustíveis derivados ou não de petróleo, na hipótese em que o sujeito passivo por substituição seja:
a) distribuidora de combustíveis e demais remetentes de outras unidades da Federação, os percentuais constantes nos seguintes anexos:
1. Anexo I, em relação aos produtos nele indicados, nas situações não abrangidas pelos itens 2 a 5 desta alínea;
2. Anexo IV, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço o valor da CIDE;
3. Anexo VI, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço os valores da Contribuição para o PIS/PASEP e da COFINS;
4.Anexo VIII, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço os valores da Contribuição para o PIS/PASEP, da COFINS e da CIDE;
5. Anexo XIII, em relação aos produtos nele indicados, se a distribuidora de combustíveis ou os remetentes de outras unidades da Federação realizarem operação sem computar no respectivo preço os valores da Contribuição para o PIS/PASEP e da COFINS;
b) produtor nacional de combustíveis, os percentuais constantes nos seguintes anexos:
1. Anexo II, em relação aos produtos nele indicados, nas situações não abrangidas pelos itens 2 a 4 desta alínea;
2. Anexo V, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço o valor da CIDE;
3. Anexo VII, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço os valores da Contribuição para o PIS/PASEP e da COFINS;
4. Anexo IX, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço o valor das contribuições para o PIS/PASEP, da COFINS e da CIDE;
c) importador de combustíveis, os percentuais constantes nos seguintes anexos:
1. Anexo III, em relação aos produtos nele indicados, nas situações não abrangidas pelos itens 2 a 4 desta alínea;
2. Anexo X, em relação aos produtos nele indicados, se o importador realizar operações de importação com a exigibilidade suspensa ou sem pagamento do valor da CIDE;
3. Anexo XI, em relação aos produtos nele indicados, se o importador realizar operações de importação com a exigibilidade suspensa ou sem pagamento da Contribuição para o PIS/PASEP e da COFINS;
4. Anexo XII, em relação aos produtos nele indicados, se o importador realizar operações de importação com a exigibilidade suspensa ou sem pagamento da Contribuição para o PIS/PASEP, da COFINS e da CIDE;

II – quanto a lubrificantes derivados ou não de petróleo, na hipótese em que o sujeito passivo por substituição seja distribuidora de combustíveis, produtor nacional de lubrificantes, importador de lubrificantes e demais remetentes de outras unidades da Federação, dos percentuais constantes no Anexo XIV, em relação aos produtos nele indicados.

Art. 2º Fica revogado o ATO COTEPE/ICMS 21/08, de 25 de junho de 2008.

Art. 3º Este ato entra em vigor na data de sua publicação no Diário Oficial da União, produzindo efeitos a partir do primeiro dia do segundo mês subsequente ao da publicação.

MANUEL DOS ANJOS MARQUES TEIXEIRA

ANEXO I
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 1 – regra geral)

UF
Gasolina Automotiva Comum e Álcool Anidro
Gasolina Automotiva Premium e Álcool Anidro
Álcool hidratado
Óleo Combustível
Gás Natural Veicular

Internas
Interestaduais
Internas
Interestauais
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais

Alíquota
7%
Alíquota
12%
Originado de Importação
4%

AC
39,21%
83,97%
39,21%
83,97%
41,58%
73,45%
64,60%
-
9,93%
36,81%
-
-

AL
38,23%
84,30%
38,23%
84,30%
36,37%
69,9%
60,00%
-
16,28%
40,10%
-
-

AM
39,60%
86,14%
39,60%
86,14%
34,69%
67,01%
58,03%
72,40%
-
-
-
-

AP
37,39%
83,19%
37,39%
83,19%
55,06%
92,27%
81,94%
98,47%
30,00%
73,33%
-
-

BA
32,82%
73,44%
33,66%
78,98%
15,74%
32,40%
25,37%
32,19%
18,37%
47,31%
-
-

CE
23,41%
69,05%
23,41%
69,05%
34,17%
66,37%
57,43%
-
9,62%
36,42%
-
-

DF
15,78%
54,37%
15,78%
54,37%
36,28%
68,98%
59,90%
74,44%
9,94%
46,59%
-
-

ES
85,41%
153,99%
85,41%
153,99%
48,14%
78,08%
78,08%
96,38%
-
-
116,09%
160,32%

GO
21,41%
64,06%
21,41%
64,06%
13,76%
42,97%
35,28%
47,59%
54,78%
86,48%
-
-

MA
26,18%
68,24%
26,18%
68,24%
14,95%
42,54%
34,87%
47,14%
9,62%
36,42%
-
-

MG
38,40%
94,93%
39,25%
96,13%
46,28%
-
49,69%
63,29%
24,33%
51,62%
53,00%
-

MS
26,17%
80,24%
73,96%
148,51%
94,57%
141,26%
128,29%
-
59,96%
92,72%
-
-

MT
69,67%
124,93%
69,67%
124,93%
114,64%
184,10%
184,10%
-
138,36%
184,70%
-
-

PA
21,09%
72,98%
21,09%
72,98%
20,44%
60,01%
51,41%
-
30,00%
56,63%
-
-

PB
18,09%
61,77%
-
-
15,45%
39,44%
31,94%
43,94%
22,29%
49,13%
137,98%
-

PE
39,19%
98,46%
39,19%
98,84%
15,69%
53,70%
45,44%
58,66%
43,47%
74,97%
-
-

PI
14,50%
52,66%
14,50%
52,66%
23,45%
53,08%
44,85%
-
11,89%
34,81%
-
-

PR
26,69%
75,96%
26,69%
75,96%
30,00%
-
30,00%
52,20%
20,23%
46,67%
70,00%
-

RJ
31,92%
99,88%
31,92%
99,88%
25,00%
52,96%
44,74%
57,89%
11,35%
39,19%
100,00%
-

RN
30,86%
84,31%
80,79%
154,64%
8,20%
30,68%
23,66%
38,49%
20,48%
46,92%
-
-

RO
40,98%
90,51%
40,98%
90,51%
21,40%
48,55%
44,37%
57,49%
29,91%
57,47%
-
-

RR
17,80%
47,25%
17,80%
47,25%
20,00%
48,81%
40,81%
-
9,97%
36,86%
-
-

RS
32,43%
89,18%
63,12%
133,03%
31,59%
-
65,43%
80,47%
9,96%
34,09%
-
-

SC
20,49%
60,66%
20,49%
60,66%
18,52%
-
39,06%
51,71%
9,93%
36,81%
-
-

SE
25,72%
67,63%
25,72%
67,63%
32,84%
69,23%
60,14%
74,69%
21,67%
48,38%
-
-

SP
93,49%
157,14%
93,49%
157,14%
20,67%
29,76%
37,13%
25,70%
10,48%
34,73%
-
-

TO
25,72%
67,63%
25,72%
67,63%
32,84%
69,23%
60,14%
74,69%
21,67%
48,38%
-
-

ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
(Art. 1º, I, "b", 1 – regra geral)

UF
Gasolina Automotiva
Comum
Gasolina Automotiva
Premium
Óleo Diesel
Óleo Diesel S10
GLP (P13)
GLP
Óleo Combustível
Gás Natural Veicular

Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais

AC
101,12%
166,51%
101,12%
166,51%
41,13%
84,29%
41,13%
84,29%
-
-
136,32%
180,65%
41,45%
76,22%
30,00%
-

AL
84,30%
145,79%
84,30%
145,79%
19,34%
45,54%
19,34%
45,54%
-
-
92,76%
119,05%
30,31%
57,00%
168,96%
-

AM
96,11%
161,48%
90,88%
154,51%
40,65%
71,53%
40,48%
71,31%
213,57%
282,41%
92,70%
135,01%
-
-
-
-

AP
93,16%
157,55%
88,01%
150,69%
36,20%
81,60%
41,44%
88,58%
348,53%
409,69%
124,76%
199,68%
30,00%
73,33%
-
-

BA
78,32%
147,64%
60,35%
120,82%
40,35%
70,96%
42,60%
73,95%
190,91%
230,58%
103,37%
131,10%
41,08%
69,97%
225,74%
-

CE
69,94%
132,80%
69,94%
132,80%
19,16%
43,56%
19,16%
43,56%
-
-
95,61%
138,55%
29,76%
58,24%
107,26%
122,43%

DF
59,19%
112,25%
59,19%
112,25%
12,23%
27,54%
12,23%
27,54%
73,88%
97,59%
73,88%
97,59%
9,94%
46,59%
30,00%
-

ES
143,33%
233,33%
143,33%
233,33%
45,86%
65,75%
45,86%
65,75%
250,91%
346,56%
116,07%
160,32%
-
-
151,58%
56,63%

GO
56,46%
111,43%
56,46%
111,43%
17,54%
33,56%
17,54%
33,56%
106,72%
134,91%
106,72%
134,91%
28,47%
54,78%
30,00%
-

MA
75,19%
133,59%
75,19%
133,59%
26,76%
54,59%
26,76%
54,59%
68,25%
105,18%
68,25%
105,18%
-
-
30,00%
-

MG
72,28%
142,65%
63,84%
130,76%
23,49%
45,28%
23,83%
45,68%
84,29%
124,74%
84,29%
124,74%
27,30%
55,24%
207,40%
-

MS
83,20%
161,71%
145,86%
251,23%
39,82%
68,45%
40,60 %
69,40%
256,65%
305,28%
110,12%
138,77%
81,47%
118,64%
-
-

MT
133,85%
189,97%
133,85%
189,97%
148,92%
172,91%
148,92%
172,91%
-
-
159,50%
180,32%
148,92%
178,91%
223,41%
-

PA
68,00%
140,00%
68,00%
140,00%
37,92%
66,17%
37,92%
66,17%
-
-
97,38%
137,81%
30,00%
56,63%
30,00%
-

PB
63,90%
124,52%
-
-
20,97%
47,52%
-
-
-
-
74,69%
113,04%
19,52%
45,76%
182,13%
244,06%

PE
102,11%
188,73%
96,72%
181,03%
50,14%
83,09%
52,40%
85,85%
171,83%
231,50%
60,83%
96,14%
33,43%
62,72%
-
-

PI
57,28%
109,71%
57,28%
109,71%
15,32%
38,94%
15,32%
38,94%
-
-
89,07%
127,80%
-
-
30,00%
-

PR
70,05%
136,18%
70,05%
136,18%
35,04%
53,45%
35,04%
53,45%
-
-
147,41%
181,15%
-
68,69%
30,00%
-

RJ
83,08%
177,39%
-
-
42,83%
70,04%
-
-
-
-
48,30%
68,53%
49,45%
86,81%
-
-

RN
83,81%
158,89%
75,90%
140,96%
38,14%
68,47%
47,97%
80,45%
198,63%
264,18%
83,28%
123,52%
91,24%
133,22%
116,30%
132,13%

RO
98,11%
167,71%
92,82%
160,57%
59,11%
91,70%
38,47%
66,83%
201,49%
242,60%
201,49%
242,60%
46,40%
76,39%
-
-

RR
107,72%
159,65%
107,72%
159,65%
45,81%
75,67%
45,81%
75,67%
118,16%
162,84%
118,16%
162,84%
-
-
-
-

RS
85,87%
165,53%
134,35%
234,79%
42,55%
61,99%
43,57%
63,15%
219,90%
263,52%
95,29%
121,92%
29,12%
57,47%
-
-

SC
65,84%
121,12%
65,84%
121,12%
18,12%
34,23%
18,12%
34,23%
-
-
134,96%
167,00%
40,80%
69,64%
-
-

SE
72,85%
136,78%
72,85%
136,78%
16,38%
41,93%
16,38%
41,93%
74,75%
113,11%
74,75%
113,11%
21,67%
48,38%
-
-

SP
93,49%
157,14%
93,49%
157,14%
50,86%
71,02%
53,63%
74,16%
179,08%
217,13%
86,21%
111,44%
-
-
-
-

TO
72,85%
136,78%
72,85%
136,78%
16,38%
41,93%
16,38%
41,93%
74,75%
113,11%
74,75%
113,11%
21,67%
48,38%
-
-

ANEXO III:
OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEIS
(Art. 1º, I, "c", 1 – regra geral)

UF
Gasolina
Automotiva Comum
Gasolina Automotiva
Premium
Óleo Diesel
Óleo Diesel S10
GLP (P13)
GLP
QAV
Álcool Hidratado

Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais

AC
163,48%
251,30%
163,48%
251,30%
36,46%
81,95%
36,46%
81,95%
-
-
85,90%
147,87%
45,89%
94,53%
-
-

AL
83,73%
151,68%
83,73%
151,68%
18,52%
42,80%
18,52%
42,80%
-
-
100,53%
141,60%
12,40%
35,42%
61,31%
94,35%

AM
96,11%
161,48%
90,88%
154,51%
40,65%
71,53%
40,48%
71,31%
213,57%
282,41%
92,70%
135,01%
30,00%
73,33%
110,29%
146,74%

AP
93,16%
157,55%
88,01%
150,69%
36,20%
81,60%
41,44%
88,58%
348,53%
409,69%
124,76%
199,68%
30,00%
73,33%
119,74%
157,83%

BA
78,32%
147,64%
60,35%
120,82%
40,35%
70,96%
42,60%
73,95%
190,91%
230,58%
103,37%
131,10%
41,08%
69,97%
225,74%
-

CE
88,82%
158,66%
88,82%
158,66%
32,40%
59,52%
32,40%
59,52%
-
-
130,13%
194,60%
62,48%
116,64%
-
-

DF
59,19%
112,25%
59,19%
112,25%
12,23%
27,54%
12,23%
27,54%
73,88%
97,59%
73,88%
97,59%
-
-
-
-

ES
143,33%
233,33%
143,33%
233,33%
45,86%
65,75%
45,86%
65,75%
250,91%
346,56%
116,07%
160,32%
30,00%
73,33%
33,92%
78,08%

GO
56,46%
111,43%
56,46%
111,43%
17,54%
33,56%
17,54%
33,56%
106,72%
134,91%
106,72%
134,91%
40,85%
40,85%
13,76%
35,28%

MA
75,19%
133,59%
75,19%
133,59%
26,76%
54,59%
26,76%
54,59%
68,25%
105,18%
68,25%
105,18%
101,11%
142,30%
14,95%
47,14%

MG
72,28%
142,65%
63,84%
130,76%
23,49%
45,28%
23,83%
45,68%
84,29%
124,74%
84,29%
124,74%
73,06%
130,74%
59,36%
77,89%

MS
83,20%
161,71%
145,86%
251,23%
39,82%
68,45%
40,60%
69,40%
256,65%
305,28%
110,12%
138,77%
109,09%
151,92%
-
-

MT
133,85%
189,97%
133,85%
189,97%
148,92%
178,91%
148,92%
178,91%
-
-
72,95%
180,32%
296,68%
391,88%
-
-

PA
68,00%
140,00%
68,00%
140,00%
37,92%
66,17%
37,92%
66,17%
-
-
97,38%
137,81%
217,46%
353,51%
-
-

PB
63,90%
124,52%
-
-
20,97%
47,52%
-
-
-
-
74,69%
113,04%
57,87%
92,52%
-
-

PE
102,11%
188,73%
96,72%
181,03%
50,14%
83,09%
52,40%
85,85%
171,83%
231,50%
60,83%
96,14%
-
-
64,56%
106,87%

PI
57,28%
109,71%
57,28%
109,71%
15,32%
38,94%
15,32%
38,94%
-
-
89,07%
127,80%
88,47%
151,30%
29,57%
65,91%

PR
70,05%
136,18%
70,05%
136,18%
35,04%
53,45%
35,04%
53,45%
-
-
147,41%
181,15%
42,86%
90,48%
-
-

RJ
83,08%
77,39%
-
-
42,83%
70,04%
-
-
-
-
48,30%
68,53%
42,37%
63,64%
-
-

RN
83,81%
158,89%
75,90%
140,96%
38,14%
68,47%
47,97%
80,45%
198,63%
264,18%
83,28%
123,52%
25,34%
43,25%

RO
98,11%
167,71%
92,82%
160,57%
59,11%
91,70%
38,47%
66,83%
201,49%
242,60%
201,49%
242,60%
39,96%
86,62%
97,08%
134,37%

RR
156,38%
220,48%
156,38%
220,48%
82,26%
119,59%
82,26%
119,59%
172,69%
228,55%
172,69%
228,55%
68,16%
124,22%
-
-

RS
85,87%
165,53%
134,35%
234,79%
42,55%
61,99%
43,57%
63,15%
219,90%
263,52%
95,29%
121,92%
-
-
137,86%
199,03%

SC
65,84%
121,12%
65,84%
121,12%
18,12%
34,23%
18,12%
34,23%
-
-
134,96%
167,00%
40,76%
87,69%
-
-

SE
72,85%
136,78%
72,85%
136,78%
16,38%
41,93%
16,38%
41,93%
74,75%
113,11%
74,75%
113,11%
72,75%
100,87%
-
-

SP
93,49%
157,14%
93,49%
157,14%
50,86%
71,02%
53,63%
74,16%
179,08%
217,13%
86,21%
111,44%
40,76%
87,69%
20,67%
25,70%

TO
72,85%
136,78%
72,85%
136,78%
16,38%
41,93%
16,38%
41,93%
74,75%
113,11%
72,75%
113,11%
72,75%
100,87%
-
-

ANEXO IV
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 2 – CIDE não computada no preço pelo produtor nacional)

UF
Gasolina Automotiva Comum e Álcool Anidro
Gasolina Automotiva Premium e Álcool Anidro
Óleo Combustível

Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais

AC
-
-
-
-
-
-

AL
62,35%
122,40%
62,35%
122,40%
24,46%
49,96%

AM
61,24%
114,99%
61,24%
114,99%
-
-

AP
59,51%
112,68%
59,51%
112,68%
30,00%
73,33%

BA
66,62%
122,65%
92,75%
163,69%
18,37%
42,61%

CE
50,12%
105,64%
50,12%
105,64%
9,62%
33,68%

DF
29,93%
73,24%
29,93%
73,24%
9,94%
46,59%

ES
152,71%
246,18%
152,71%
246,18%
-
-

GO
45,95%
97,23%
45,95%
97,23%
54,78%
86,48%

MA
76,36%
135,14%
76,36%
135,14%
18,98%
32,18%

MG
46,56%
106,42%
45,95%
105,56%
24,33%
51,62%

MS
40,67%
100,96%
93,96%
177,08%
34,56%
62,12%

MT
74,26%
142,01%
74,26%
142,01%
129,72%
175,77%

PA
67,86%
139,80%
67,86%
139,80%
-
-

PB
64,05%
124,73%
64,05%
113,05%
22,69%
49,62%

PE
56,14%
123,06%
56,14%
123,06%
43,47%
74,97%

PI
28,03%
70,71%
28,03%
70,71%
11,89%
34,81%

PR
55,33%
115,74%
55,33%
115,74%
-
66,61%

RJ
83,37%
177,83%
83,37%
177,83%
-
25,00%

RN
41,35%
99,09%
41,35%
99,09%
20,48%
46,92%

RO
63,14%
120,46%
63,14%
120,46%
19,59%
44,08%

RR
39,44%
61,62%
39,44%
61,62%
-
-

RS
57,81%
125,44%
94,39%
177,69%
9,96%
34,09%

SC
35,77%
81,02%
35,77%
81,02%
9,93%
36,81%

SE
41,09%
93,27%
41,09%
93,27%
21,67%
48,38%

SP
104,32%
171,53%
104,32%
171,53%
18,73%
44,80%

TO
41,09%
93,27%
41,09%
93,27%
21,67%
48,38%

ANEXO V
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
(Art. 1º, I, "b", 2 – CIDE não computada no preço pelo produtor nacional)

UF
Gasolina Automotiva Comum
Gasolina Automotiva Premium
Óleo Diesel
Óleo Diesel S10
GLP (P13)
GLP
Óleo Combustível

Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais

AC
-
-
-
-
-
-
-
-
-
-
-
-
-
-

AL
108,40%
185,47%
108,40%
185,47%
21,26%
46,10%
21,26%
46,10%
-
-
100,53%
141,60%
24,46%
49,95%

AM
120,88%
194,50%
114,99%
186,65%
52,42%
85,87%
51,75%
85,07%
213,57%
282,41%
92,70%
135,01%
-
-

AP
118,50%
191,34%
112,68%
183,57%
47,89%
97,19%
52,67%
103,56%
348,53%
409,69%
124,76%
199,68%
30,00%
73,33%

BA
154,95%
205,38%
154,93%
227,88%
60,31%
101,51%
69,18%
105,33%
160,22%
199,36%
85,44%
110,72%
41,08%
69,97%

CE
108,21%
185,22%
108,21%
185,22%
21,64%
46,55%
21,64%
46,55%
-
-
95,61%
138,55%
35,44%
65,17%

DF
79,33%
139,11%
79,33%
139,11%
14,48%
30,09%
14,48%
30,09%
73,88%
97,59%
73,88%
97,59%
9,94%
46,59%

ES
237,78%
362,71%
237,78%
362,71%
55,54%
76,75%
55,54%
76,75%
250,91%
346,52%
116,07%
160,32%
-
-

GO
89,28%
155,78%
89,28%
155,78%
23,71%
40,58%
23,71%
40,58%
106,72%
134,91%
106,72%
134,91%
28,47%
54,78%

MA
152,69%
236,92%
152,69%
236,92%
40,79%
71,70%
40,79%
71,70%
68,25%
105,18%
68,25%
105,18%
81,11%
141,48%

MG
81,46%
155,58%
70,75%
140,49%
26,71%
49,07%
26,90%
49,30%
84,29%
124,74%
84,29%
124,74%
27,30%
55,24%

MS
92,70%
175,29%
158,61%
269,44%
43,28%
72,62%
43,93%
73,41%
256,65%
305,28%
110,12%
138,77%
-
-

MT
142,38%
215,27%
142,38%
215,27%
139,52%
169,71%
139,52%
169,71%
117,99%
138,90%
117,99%
138,90%
81,47%
118,64%

PA
136,60%
237,99%
136,60%
237,99%
35,39%
63,12%
35,39%
63,12%
-
-
99,33%
140,16%
-
-

PB
134,80%
221,64%
-
-
34,49%
64,01%
-
-
-
-
74,69%
113,04%
20,98%
47,54%

PE
113,90%
205,57%
108,19%
197,42%
54,54%
88,46%
56,87%
91,30%
171,83%
231,50%
60,83%
96,14%
33,43%
62,72%

PI
76,51%
135,34%
76,51%
135,34%
17,68%
41,78%
17,68%
41,78%
-
-
89,07%
127,80%
-
-

PR
115,47%
199,26%
115,47%
199,26%
43,60%
63,18%
43,60%
63,18%
-
-
147,41%
181,15%
-
66,61%

RJ
158,61%
291,83%
158,61%
291,83%
54,99%
84,51%
54,99%
84,51%
-
-
48,30%
68,53%
50,13%
87,66%

RN
93,64%
172,73%
93,64%
172,73%
41,80%
72,93%
51,89%
85,23%
198,63%
264,18%
83,28%
123,52%
56,82%
91,24%

RO
123,48%
202,00%
117,52%
193,95%
73,62%
109,18%
48,92%
79,42%
201,49%
242,60%
201,49%
242,60%
31,35%
58,25%

RR
132,49%
192,67%
131,83%
191,79%
57,58%
90,01%
57,08%
89,43%
118,16%
162,84%
118,10%
178,80%
-
-

RS
108,96%
198,51%
163,46%
276,37%
54,24%
75,27%
54,75%
75,85%
219,90%
263,52%
95,29%
121,92%
29,12%
57,47%

SC
87,63%
150,18%
87,63%
150,18%
20,47%
36,90%
20,47%
36,90%
-
-
134,96%
167,00%
40,80%
69,64%

SE
94,73%
166,75%
94,73%
166,75%
37,72%
56,50%
37,92%
56,72%
191,80%
231,59%
82,30%
107,15%
82,30%
107,15%

SP
104,32%
171,53%
104,32%
171,53%
54,91%
75,61%
57,60%
78,66%
179,08%
217,13%
86,21%
111,44%
-
-

TO
94,73%
166,75%
94,73%
166,75%
37,72%
56,50%
37,92%
56,72%
191,80%
231,59%
82,30%
107,15%
82,30%
107,15%

ANEXO VI
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 3 – PIS/PASEP e COFINS não computadas no preço pelo produtor nacional)

UF	Gasolina Automotiva Comum e Álcool Anidro		Gasolina Automotiva Premium e Álcool Anidro		Óleo Combustível
UF	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais
AC	-	-	-	-	-	-
AL	60,07%	119,27%	60,07%	119,27%	40,07%	68,76%
AM	65,19%	120,25%	65,19%	120,25%	-	-
AP	63,56%	118,09%	63,56%	118,09%	30,00%	73,33%
BA	96,99%	177,55%	100,78%	188,68%	21,68%	46,57%
CE	48,01%	102,76%	48,01%	102,76%	13,11%	37,94%
DF	37,55%	83,41%	37,55%	83,41%	25,41%	67,21%
ES	146,82%	238,11%	146,82%	238,11%	-	-
GO	44,04%	94,65%	44,04%	94,65%	74,19%	109,87%
MA	58,12%	110,83%	58,12%	110,83%	3,06%	37,41%
MG	75,73%	147,51%	68,80%	137,74%	40,14%	70,90%
MS	64,72%	135,32%	127,12%	224,45%	34,99%	62,63%
MT	69,67%	162,03%	69,67%	162,03%	138,44%	179,76%
PA	54,53%	120,76%	54,53%	120,76%	-	-
PB	47,98%	102,71%	47,98%	92,18%	27,91%	55,99%
PE	86,83%	166,89%	86,83%	166,89%	59,32%	94,29%
PI	35,28%	80,38%	35,28%	80,38%	14,99%	38,54%
PR	60,45%	122,85%	60,45%	122,85%	-	68,65%
RJ	68,36%	155,09%	68,36%	155,09%	-	25,00%
RN	66,41%	134,38%	66,41%	134,38%	35,80%	65,61%
RO	67,19%	125,93%	67,19%	125,93%	34,58%	62,15%
RR	77,47%	136,63%	77,47%	136,63%	15,01%	38,57%
RS	61,60%	130,86%	99,06%	184,37%	23,94%	51,14%
SC	44,05%	92,06%	44,05%	92,06%	9,93%	36,81%
SE	49,36%	104,60%	49,36%	104,60%	25,41%	52,94%
SP	233,73%	343,51%	233,73%	343,51%	19,11%	45,25%
TO	49,36%	99,15%	49,36%	99,15%	25,41%	67,21%

ANEXO VII
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
(Art. 1º, I, "b", 3 – PIS/PASEP e COFINS não computadas no preço pelo produtor nacional)

UF	Gasolina Automotiva Comum		Gasolina Automotiva Premium		Óleo Diesel		Óleo Diesel S10		GLP (P13)		GLP		Óleo Combustível
UF	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais
AC	-	-	-	-	-	-	-	-	-	-	-	-	-	-
AL	121,90%	203,97%	121,90%	203,97%	33,39%	60,71%	33,39%	60,71%	-	-	139,49%	188,54%	40,07%	68,76%
AM	126,28%	201,71%	120,52%	193,66%	52,25%	85,67%	51,59%	84,87%	274,97%	357,28%	114,26%	161,30%	-	-
AP	124,06%	198,75%	118,09%	190,78%	47,72%	96,96%	52,51%	103,35%	436,31%	509,44%	148,70%	231,60%	30,00%	73,33%
BA	112,49%	205,38%	116,62%	210,58%	65,26%	101,51%	69,18%	105,33%	160,22%	199,36%	85,44%	110,72%	30,48%	57,64%
CE	105,17%	181,06%	105,17%	181,06%	32,48%	59,61%	32,48%	59,61%	-	-	110,06%	156,17%	38,84%	69,32%
DF	90,25%	153,66%	90,25%	153,66%	24,28%	41,23%	24,28%	41,23%	97,16%	124,05%	97,16%	124,05%	25,41%	67,21%
ES	229,38%	351,20%	229,38%	351,20%	67,96%	90,87%	67,96%	90,87%	311,85%	405,78%	167,68%	222,51%	-	-
GO	86,70%	152,30%	86,70%	152,30%	31,40%	49,31%	31,40%	49,31%	147,63%	181,40%	147,63%	181,40%	44,58%	74,19%
MA	119,54%	192,71%	119,54%	192,71%	49,28%	82,05%	49,28%	82,05%	74,15%	112,38%	74,15%	113,38%	86,59%	148,79%
MG	113,50%	200,71%	93,76%	172,90%	41,27%	66,20%	40,73%	65,56%	112,39%	159,01%	112,39%	159,01%	43,48%	74,98%
MS	125,65%	222,35%	202,82%	332,60%	58,85%	91,39%	58,79%	91,31%	314,93%	371,51%	129,07%	160,31%	84,40%	122,17%
MT	133,85%	189,97%	133,85%	189,97%	149,49%	179,55%	149,49%	179,55%	-	-	167,35%	187,72%	149,49	179,55%
PA	114,40%	206,29%	114,40%	206,29%	43,56%	72,97%	43,56%	72,97%	-	-	111,02%	154,24%	-	-
PB	105,38%	181,34%	-	-	42,46%	73,73%	-	-	-	-	78,33%	117,48%	25,02%	52,46%
PE	155,93%	265,61%	149,10%	255,86%	74,85%	113,23%	77,48%	116,44%	217,57%	287,28%	75,82%	114,41%	48,17%	80,69%
PI	86,86%	149,15%	86,86%	149,15%	27,96%	54,17%	27,96%	54,17%	-	-	118,02%	162,67%	-	-
PR	120,93%	206,85%	120,93%	206,85%	57,44%	78,91%	57,44%	78,91%	-	-	148,25%	182,10%	-	68,65%
RJ	133,65%	254,02%	133,65%	254,02%	66,84%	98,62%	66,84%	98,62%	-	-	54,72%	75,82%	56,50%	95,63%
RN	127,95%	221,06%	127,95%	221,06%	58,41%	93,18%	80,35%	119,94%	249,08%	325,71%	101,12%	145,27%	76,76%	115,55%
RO	129,03%	209,49%	122,92%	201,24%	73,41%	108,92%	48,77%	79,24%	240,82%	287,29%	240,82%	287,29%	47,82%	78,10%
RR	137,89%	199,88%	137,36%	198,80%	57,41%	89,81%	56,92%	89,23%	179,56%	237,71%	139,66%	205,09%		-
RS	113,98%	205,69%	169,80%	285,42%	54,07%	75,08%	54,59%	75,67%	274,34%	325,38%	113,63%	142,76%	45,54%	77,49%
SC	99,52%	166,02%	99,52%	166,02%	30,66%	48,48%	30,66%	48,48%	-	-	178,76%	216,77%	-	-
SE	106,58%	182,99%	106,58%	182,99%	28,88%	48,99%	28,88%	48,99%	98,15%	141,65%	98,15%	141,65%	36,93%	66,99%
SP	233,73%	343,51%	233,73%	343,51%	98,85%	125,42%	100,16%	126,91%	217,67%	217,13%	101,77%	129,13%	-	-
TO	106,58%	182,99%	106,58%	182,99%	28,88%	48,99%	28,88%	48,99%	98,15%	141,65%	98,15%	141,65%	36,93%	66,99%

ANEXO VIII
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 4 – PIS/PASEP, COFINS e CIDE não computadas no preço pelo produtor nacional)

UF	Gasolina Automotiva Comum e Álcool Anidro		Gasolina Automotiva Premium e Álcool Anidro		Óleo Combustível
UF	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais
AC	-	-	-	-	-	-
AL	103,62%	178,93%	103,62%	178,93%	40,07%	68,76%
AM	89,73%	152,98%	89,73%	152,98%	-	-
AP	88,98%	151,98%	88,98%	151,98%	30,00%	73,33%
BA	125,77%	222,58%	133,96%	236,59%	47,56%	77,79%
CE	88,18%	157,78%	88,18%	157,78%	14,66%	39,83%
DF	58,00%	110,67%	58,00%	110,67%	25,41%	67,21%
ES	282,38%	423,81%	282,38%	423,81%	-	-
GO	79,94%	143,17%	79,94%	143,17%	74,19%	109,87%
MA	121,00%	194,67%	121,00%	194,67%	90,37%	153,83%
MG	89,10%	166,34%	78,73%	151,74%	40,14%	70,90%
MS	75,37%	150,53%	141,80%	245,43%	89,82%	128,70%
MT	191,54%	284,88%	191,54%	284,88%	150,43%	198,99%
PA	114,22%	206,03%	114,22%	206,03%	-	-
PB	105,57%	181,60%	105,57%	166,97%	28,34%	56,51%
PE	100,84%	186,92%	100,84%	186,92%	59,32%	94,29%
PI	54,60%	106,13%	54,60%	106,13%	17,04%	41,01%
PR	96,72%	173,23%	96,72%	173,23%	-	74,28%
RJ	134,02%	254,58%	134,02%	254,58%	-	25,00%
RN	77,58%	150,12%	77,58%	150,12%	35,80%	65,61%
RO	92,45%	160,06%	92,45%	160,06%	34,58%	62,15%
RR	67,93%	114,09%	67,93%	114,09%	-	-
RS	85,15%	164,50%	128,07%	225,81%	23,94%	51,14%
SC	66,44%	121,92%	66,44%	121,92%	9,93%	36,81%
SE	71,57%	135,03%	71,57%	135,03%	25,41%	52,94%
SP	267,33%	388,15%	267,33%	388,15%	24,26%	51,54%
TO	71,57%	135,03%	71,57%	135,03%	25,41%	52,94%

ANEXO IX
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
(Art. 1º, I, "b", 4 – PIS/PASEP, COFINS e CIDE não computadas no preço pelo produtor nacional)

UF	Gasolina Automotiva Comum		Gasolina Automotiva Premium		Óleo Diesel		Óleo Diesel S10		GLP (P13)		GLP		Óleo Combustível
UF	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais
AC	-	-	-	-	-	-	-	-	-	-	-	-	-	-
AL	158,92%	254,68%	158,92%	254,68%	36,87%	64,91%	36,87%	64,91%	-	-	139,49%	188,54%	40,07%	68,76%
AM	159,91%	246,55%	152,98%	237,31%	66,12%	102,59%	64,81%	100,98%	274,97%	357,28%	114,26%	161,30%	-	-
AP	158,88%	245,18%	151,98%	235,97%	61,57%	115,43%	65,66%	120,87%	436,31%	509,44%	148,70%	231,60%	30,00%	73,33%
BA	125,77%	222,58%	133,96%	236,59%	81,80%	126,29%	85,47%	131,05%	160,22%	199,36%	85,44%	110,72%	47,56%	77,79%
CE	163,68%	261,20%	163,68%	261,20%	35,55%	63,31%	35,55%	63,31%	-	-	136,68%	188,63%	41,67%	72,77%
DF	119,74%	192,99%	119,74%	192,99%	27,05%	44,37%	27,05%	44,37%	97,16%	124,05%	97,16%	124,05%	25,41%	67,21%
ES	429,96%	625,97%	429,96%	625,97%	80,93%	105,60%	80,93%	105,60%	311,85%	405,78%	167,68%	222,51%	-	-
GO	135,41%	218,12%	135,41%	218,12%	39,16%	58,13%	39,16%	58,13%	147,63%	181,40%	147,63%	181,40%	44,58%	74,19%
MA	216,65%	322,21%	216,65%	322,21%	65,80%	102,20%	65,80%	102,20%	103,57%	148,26%	103,57%	148,26%	90,37%	153,83%
MG	127,78%	220,82%	103,50%	186,62%	45,49%	71,17%	44,71%	70,24%	112,39%	159,01%	112,39%	159,01%	43,48%	74,98%
MS	140,23%	243,19%	222,40%	360,57%	63,34%	96,79%	63,04%	96,43%	314,93%	371,51%	129,07%	160,31%	-	-
MT	311,77%	410,59%	311,77%	410,59%	162,12%	193,70%	162,12%	193,70%	-	-	210,33%	235,23%	162,12%	193,70%
PA	201,95%	331,35%	201,95%	331,35%	59,44%	92,10%	59,44%	92,10%	-	-	141,18%	190,57%	-	-
PB	194,24%	303,07%	-	-	58,38%	93,15%	-	-	-	-	111,36%	157,76%	26,55%	54,33%
PE	175,12%	293,04%	167,79%	282,55%	80,85%	120,55%	83,57%	123,87%	217,57%	287,28%	75,82%	114,41%	48,17%	80,69%
PI	114,64%	186,19%	114,64%	186,19%	30,87%	57,68%	30,87%	57,68%	-	-	118,02%	162,67%	-	-
PR	172,89%	279,01%	172,89%	279,01%	67,42%	90,25%	67,42%	90,25%	-	-	195,82%	236,16%	-	74,28%
RJ	230,04%	400,06%	230,04%	400,06%	81,04%	115,52%	81,04%	115,52%	-	-	77,32%	101,50%	57,21%	96,51%
RN	143,27%	242,63%	143,27%	242,63%	63,24%	99,07%	86,20%	127,07%	249,08%	325,71%	101,12%	145,27%	76,76%	115,55%
RO	163,63%	256,25%	156,60%	246,75%	90,78%	129,85%	60,90%	93,86%	240,82%	287,29%	240,82%	287,29%	47,82%	78,10%
RR	171,52%	244,72%	169,82%	242,45%	71,28%	106,73%	70,14%	105,34%	179,56%	237,71%	139,66%	205,09%	-	-
RS	145,17%	250,24%	209,11%	341,59%	67,81%	90,70%	67,63%	90,48%	274,34%	325,38%	113,63%	142,76%	45,54%	77,49%
SC	131,93%	209,24%	131,93%	209,24%	33,54%	51,75%	33,54%	51,75%	-	-	178,76%	216,77%	47,28%	77,44%
SE	138,31%	226,45%	138,31%	226,45%	31,75%	60,67%	31,75%	60,67%	98,15%	141,65%	98,15%	141,65%	36,93%	66,99%
SP	267,33%	388,15%	267,33%	388,15%	105,95%	133,47%	106,95%	134,61%	217,67%	217,13%	101,77%	129,13%	-	-
TO	138,61%	226,86%	138,61%	226,86%	31,75%	60,67%	31,75%	60,67%	98,15%	141,65%	98,15%	141,65%	36,93%	66,99%

ANEXO X
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Art. 1º, I, "c", 2 – exigibilidade suspensa ou sem pagamento de CIDE pelo importador)

UF	Gasolina Automotiva Comum		Gasolina Automotiva Premium		Óleo Diesel		Óleo Diesel S10		GLP (P13)		GLP		QAV		Álcool Hidratado
UF	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais
AC	-	-	-	-	-	-	-	-	-	-	-	-	-	-
AL	108,40%	185,47%	108,40%	185,47%	21,26%	46,10%	21,26%	46,10%	-	-	100,53%	141,60%	12,40%	35,42%	-	-
AM	120,88%	194,50%	114,99%	186,65%	52,42%	85,87%	51,75%	85,07%	213,57%	282,41%	92,70%	135,01%	30,00%	73,33%	110,29%	180,39%
AP	118,50%	191,34%	112,68%	183,57%	47,89%	97,19%	52,67%	103,56%	348,53%	409,69%	124,76%	199,68%	30,00%	73,33%	119,74%	192,99%
BA	154,95%	235,17%	153,83%	157,85%	65,26%	101,51%	68,69%	105,33%	389,90%	456,77%	389,90%	456,77%	97,82%	138,98%	137,32%	191,04%
CE	137,28%	225,04%	137,28%	225,04%	35,47%	63,21%	35,47%	63,21%	-	-	95,61%	138,55%	30,00%	73,33%	-	-
DF	79,33%	139,11%	79,33%	139,11%	14,48%	30,09%	14,48%	30,09%	73,88%	97,59%	73,88%	97,59%	-	-	-	-
ES	237,78%	362,71%	237,78%	362,71%	55,54%	76,75%	55,54%	76,75%	250,91%	346,56%	116,07%	160,32%	16,93%	55,91%	152,71%	246,18%
GO	86,70%	152,30%	86,70%	152,30%	31,40%	49,31%	31,40%	49,31%	147,63%	181,40%	147,63%	181,40%	50,26%	50,26%	13,76%	35,28%
MA	152,69%	236,92%	152,69%	236,92%	40,79%	71,70%	40,79%	71,70%	68,25%	105,18%	68,25%	105,18%	112,00%	155,42%	25,22%	65,22%
MG	81,46%	155,58%	70,75%	140,49%	26,71%	49,07%	26,90%	49,30%	84,29%	124,74%	84,29%	124,74%	73,06%	130,74%	59,36%	77,89%
MS	92,70%	175,29%	158,61%	269,44%	43,28%	72,62%	43,93%	73,41%	256,65%	305,28%	110,12%	138,77%	110,84%	154,03%	-	-
MT	142,38%	215,27%	142,38%	215,27%	139,52%	169,71%	139,52%	169,71%	-	-	117,99%	138,90%	294,39%	393,88%	-	-
PA	136,60%	237,99%	136,60%	237,99%	35,39%	63,12%	35,39%	63,12%	-	-	99,33%	140,16%	-	-	-	-
PB	134,80%	221,64%	-	-	34,49%	64,01%	-	-	-	-	74,69%	113,04%	68,35%	105,30%	-	-
PE	113,90%	205,57%	108,19%	197,42%	54,54%	88,46%	56,87%	91,30%	171,83%	231,50%	60,83%	96,14%	-	-	64,56%	106,87%
PI	76,51%	135,34%	76,51%	135,34%	17,68%	41,78%	17,68%	41,78%	-	-	89,07%	127,80%	88,47%	151,30%	41,62%	81,27%
PR	115,47%	199,26%	115,47%	199,26%	43,60%	63,18%	43,60%	63,18%	-	-	147,41%	181,15%	39,17%	85,73%	-	-
RJ	158,61%	281,83%	158,61%	281,83%	54,99%	84,51%	54,99%	84,51%	-	-	48,30%	68,53%	45,69%	67,46%	-	-
RN	93,64%	172,73%	93,64%	172,73%	41,80%	72,93%	51,89%	85,23%	198,63%	264,18%	83,28%	123,52%	-	-	25,34%	62,78%
RO	123,48%	202,00%	117,52%	193,95%	73,62%	109,18%	48,92%	79,42%	201,49%	242,60%	201,49%	242,60%	39,96%	86,62%	97,08%	166,33%
RR	86,73%	148,97%	86,73%	148,97%	42,70%	62,16%	42,70%	62,16%	-	-	155,85%	190,74%	-	-	-	-
RS	108,96%	198,51%	163,46%	276,37%	54,24%	75,27%	54,75%	75,85%	219,90%	263,52%	95,29%	121,92%	-	-	137,86%	199,03%
SC	87,72%	157,15%	87,72%	157,15%	24,55%	50,06%	24,55%	50,06%	-	-	95,99%	136,14%	19,01%	43,88%	-	-
SE	108,40%	185,48%	108,40%	185,48%	21,26%	47,88%	21,26%	47,88%	100,53%	144,55%	100,53%	144,55%	12,40%	37,07%	-	-
SP	104,32%	171,53%	104,32%	171,53%	54,91%	75,61%	57,60%	78,66%	179,08%	217,13%	86,21%	111,44%	47,69%	96,92%	20,67%	25,70%
TO	108,40%	185,48%	108,40%	185,48%	21,26%	47,88%	21,26%	47,88%	100,53%	144,55%	100,53%	144,55%	12,40%	37,07%	-	-

ANEXO XI
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Art. 1º, I, "c", 3 – exigibilidade suspensa ou sem pagamento de PIS/PASEP e COFINS pelo importador)

UF	Gasolina Automotiva Comum		Gasolina Automotiva Premium		Óleo Diesel		Óleo Diesel S10		GLP (P13)		GLP		QAV		Álcool Hidratado
UF	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais
AC	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
AL	121,90%	203,97%	121,90%	203,97%	33,39%	60,71%	33,39%	60,71%	-	-	139,49%	188,54%	18,64%	42,94%	-	-
AM	126,28%	201,71%	120,25%	193,66%	52,25%	85,67%	51,59%	84,87%	274,97%	237,28%	114,26%	161,30%	43,49%	91,32%	110,29%	180,39%
AP	124,06%	198,75%	118,09%	190,78%	47,72%	96,96%	52,51%	103,35%	436,31%	509,44%	148,70%	231,60%	30,00%	73,33%	130,98%	207,98%
BA	112,49%	205,38%	116,62%	210,58%	65,26%	101,51%	69,18%	105,33%	389,90%	456,77%	389,90%	456,77%	97,82%	138,98%	154,49%	295,13%
CE	133,34%	219,65%	133,34%	219,65%	49,05%	79,58%	49,05%	79,58%	-	-	110,06%	156,17%	33,41%	77,88%	-	-
DF	90,25%	153,66%	90,25%	153,66%	24,28%	41,23%	24,28%	41,23%	97,16%	124,05%	97,16%	124,05%	-	-	-	-
ES	239,38%	351,20%	239,38%	351,20%	67,96%	90,87%	67,96%	90,87%	311,85%	405,78%	167,68%	222,51%	24,72%	66,30%	61,38%	90,87%
GO	86,70%	152,30%	86,70%	152,30%	31,40%	49,31%	31,40%	49,31%	147,63%	181,40%	147,63%	181,40%	50,26%	50,26%	23,92%	52,14%
MA	119,54%	192,71%	119,54%	192,71%	49,28%	82,05%	49,28%	82,05%	74,15%	112,38%	74,15%	112,38%	110,36%	153,45%	25,22%	65,22%
MG	113,50%	200,71%	93,76%	172,90%	41,27%	66,20%	40,73%	65,56%	112,39%	159,01%	112,39%	159,01%	80,12%	140,16%	59,36%	77,89%
MS	125,65%	222,35%	202,82%	332,60%	58,85%	91,39%	58,79%	91,31%	314,93%	371,51%	129,07%	160,31%	118,71%	163,50%	-	-
MT	133,85%	189,97%	133,85%	189,97%	149,49%	179,55%	149,49%	179,55%	-	-	166,35%	187,72%	296,68%	391,88%	-	-
PA	114,40%	206,29%	114,40%	206,29%	43,56%	72,97%	43,56%	72,97%	-	-	111,02%	154,24%	-	-	-	-
PB	105,38%	181,34%	-	-	42,86%	73,73%	-	-	-	-	78,33%	117,48%	65,13%	101,38%	-	-
PE	155,93%	265,61%	149,10%	255,86%	74,85%	113,23%	77,48%	116,44%	217,57%	287,28%	75,82%	114,41%	-	-	72,75%	117,17%
PI	86,86%	149,15%	86,86%	149,15%	27,96%	54,17%	27,96%	54,17%	-	-	118,02%	162,67%	103,02%	170,70%	41,62%	81,27%
PR	120,93%	206,85%	120,93%	206,85%	57,44%	78,91%	57,44%	78,91%	-	-	148,25%	182,10%	42,23%	84,75%	-	-
RJ	133,65%	254,02%	133,65%	254,02%	66,84%	98,62%	66,84%	98,62%	-	-	54,72%	75,82%	49,18%	71,47%	-	-
RN	127,95%	221,06%	127,95%	221,06%	58,41%	93,18%	80,35%	119,94%	249,08%	325,71%	101,12%	145,27%	-	-	41,70%	84,03%
RO	129,03%	209,49%	122,92%	201,24%	73,41%	108,92%	48,77%	79,24%	240,82%	287,29%	240,82%	287,29%	39,96%	86,62%	107,31%	180,15%
RR	123,80%	198,41%	123,80%	198,41%	56,87%	78,26%	56,87%	78,26%	-	-	205,92%	247,64%	-	-	-	-
RS	113,98%	205,69%	169,80%	285,42%	54,07%	75,08%	54,59%	75,67%	274,34%	325,38%	113,63%	142,76%	-	-	150,95%	215,48%
SC	84,86%	153,37%	84,96%	153,37%	32,85%	60,06%	32,85%	60,06%	-	-	-	-	-	-	-	-
SE	108,40%	185,48%	108,40%	185,48%	21,26%	47,88%	21,26%	47,88%	100,53%	144,55%	100,53%	144,55%	12,40%	37,07%	-	-
SP	233,73%	343,51%	233,73%	343,51%	98,85%	125,42%	100,16%	126,91%	217,67%	217,13%	101,77%	129,13%	47,97%	97,29%	20,67%	25,70%
TO	108,40%	185,48%	108,40%	185,48%	21,26%	47,88%	21,26%	47,88%	100,53%	144,55%	100,53%	144,55%	12,40%	37,07%	-	-

ANEXO XII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Art. 1º, I, "c", 4 – exigibilidade suspensa ou sem pagamento de PIS/PASEP, COFINS e CIDE pelo Importador)

UF	Gasolina Automotiva Comum		Gasolina Automotiva Premium		Óleo Diesel		Óleo Diesel S10		GLP (P13)		GLP		QAV		Álcool Hidratado
UF	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais
AC	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
AL	158,92%	254,68%	158,92%	254,68%	36,87%	64,91%	36,87%	64,91%	-	-	139,49%	188,54%	18,64%	42,94%	-	-
AM	159,91%	246,55%	152,98%	237,31%	66,12%	102,59%	64,81%	100,98%	274,97%	357,28%	114,26%	161,30%	43,49%	91,32%	110,29%	180,39%
AP	158,88%	245,18%	151,98%	235,97%	61,57%	115,43%	65,66%	120,87%	436,31%	509,44%	148,70%	231,60%	30,00%	73,33%	130,98%	207,98%
BA	125,77%	222,58%	133,96%	236,59%	81,80%	126,29%	85,47%	131,05%	389,90%	456,77%	389,90%	456,77%	98,35%	138,98%	154,49%	295,13%
CE	212,10%	327,54%	212,10%	327,54%	52,95%	84,27%	52,95%	84,27%	-	-	136,68%	188,63%	36,65%	82,20%	-	-
DF	119,74%	192,99%	119,74%	192,99%	27,05%	44,37%	27,05%	44,37%	97,16%	124,05%	97,16%	124,05%	-	-	-	-
ES	429,96%	625,97%	429,96%	625,97%	80,93%	105,60%	80,93%	105,60%	311,85%	405,78%	167,68%	222,51%	24,72%	66,30%	72,32%	105,60%
GO	135,41%	218,12%	135,41%	218,12%	39,16%	58,13%	39,16%	58,13%	147,63%	181,40%	147,63%	181,40%	50,26%	50,26%	23,92%	52,14%
MA	216,65%	322,21%	216,65%	322,21%	65,80%	102,20%	65,80%	102,20%	103,57%	148,26%	103,57%	148,26%	121,75%	167,17%	25,22%	65,22%
MG	127,78%	220,82%	103,50%	186,62%	45,49%	71,17%	44,71%	70,24%	112,39%	159,01%	112,39%	159,01%	80,12%	140,16%	75,59%	96,00%
MS	140,23%	243,19%	222,40%	360,57%	63,34%	96,79%	63,04%	96,43%	314,93%	371,51%	129,07%	160,31%	120,54%	165,71%	-	-
MT	311,77%	410,59%	311,77%	410,59%	162,12%	193,70%	162,12%	193,70%	-	-	210,33%	235,23%	162,12%	193,70%	-	-
PA	201,95%	331,35%	201,95%	331,35%	59,44%	92,10%	59,44%	92,10%	-	-	141,18%	190,57%	-	-	-	-
PB	194,24%	303,07%	-	-	58,38%	93,15%	-	-	-	-	111,36%	157,76%	76,10%	114,76%	-	-
PE	175,12%	293,03%	167,79%	282,55%	80,85%	120,55%	83,57%	123,87%	217,57%	287,28%	75,82%	114,41%	-	-	72,75%	117,17%
PI	114,64%	186,19%	114,64%	186,19%	30,87%	57,68%	30,87%	57,68%	-	-	118,02%	162,67%	103,02%	170,70%	-	-
PR	172,89%	279,01%	172,89%	279,01%	67,42%	90,25%	67,42%	90,25%	-	-	195,82%	236,16%	45,73%	94,84%	-	-
RJ	230,04%	400,06%	230,04%	400,06%	81,04%	115,52%	81,04%	115,52%	-	-	77,32%	101,50%	52,60%	75,40%	-	-
RN	143,27%	242,63%	143,27%	242,63%	63,24%	99,07%	86,20%	127,07%	249,08%	325,71%	101,12%	145,27%	-	-	41,70%	84,03%
RO	163,63%	256,25%	156,60%	246,75%	90,78%	129,85%	60,90%	93,86%	240,82%	287,29%	240,82%	287,29%	39,96%	86,62%	107,31%	180,15%
RR	157,43%	243,25%	156,53%	242,06%	70,74%	95,18%	70,09%	94,37%	320,18%	320,18%	320,18%	320,18%	-	-	-	-
RS	145,17%	250,24%	209,11%	341,59%	67,81%	90,70%	67,63%	90,48%	274,34%	325,38%	113,63%	142,76%	-	-	150,95%	215,48%
SC	131,93%	209,24%	131,93%	209,24%	33,54%	51,75%	33,54%	51,75%	-	-	178,76%	216,77%	-	-	-	-
SE	138,61%	226,86%	138,61%	226,86%	31,75%	60,67%	31,75%	60,67%	98,15%	141,65%	98,15%	141,65%	294,25%	358,43%	-	-
SP	267,33%	388,15%	267,33%	388,15%	105,95%	133,47%	106,95%	134,61%	217,67%	217,13%	101,77%	129,13%	55,25%	107,00%	20,67%	25,70%
TO	138,61%	226,86%	138,61%	226,86%	31,75%	60,67%	31,75%	60,67%	98,15%	141,65%	98,15%	141,65%	294,25%	358,43%	-	-

ANEXO XIII
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 5 – PIS/PASEP e COFINS não computadas no preço pela distribuidora de combustíveis)

UF	Álcool Hidratado
	Internas	Interestaduais
	Internas	7%	12%	Originado de Importação 4%
AC	-	-	-	-
AL	90,32%	150,75%	137,27%	-
AM	46,72%	87,52%	77,43%	87,80%
AP	68,91%	109,45%	98,19%	116,20%
BA	44,37%	66,66%	57,96%	71,20%
CE	46,15%	86,79%	76,75%	-
DF	48,45%	89,73%	79,53%	90,02%
ES	61,38%	90,87%	90,87%	96,38%
GO	23,92%	60,78%	52,14%	65,97%
MA	25,22%	60,04%	51,43%	-
MG	57,91%	-	63,70%	78,58%
MS	177,18%	254,25%	235,21%	-
MT	170,35%	257,18%	257,18%	-
PA	31,53%	81,70%	71,93%	-
PB	25,76%	51,89%	43,73%	56,79%
PE	26,03%	67,43%	58,44%	72,84%
PI	34,48%	71,87%	62,63%	66,99%
PR	50,86%	-	50,86%	64,57%
RJ	36,16%	66,62%	57,66%	71,99%
RN	17,86%	46,26%	38,39%	50,98%
RO	32,24%	66,20%	62,36%	71,56%
RR	32,03%	69,32%	60,21%	70,58%
RS	43,35%	-	80,21%	96,59%
SC	72,31%	120,22%	108,38%	-
SE	44,70%	84,94%	74,99%	90,90%
SP	20,67%	-	37,13%	-
TO	44,70%	84,94%	74,99%	90,90%

ANEXO XIV
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS, PRODUTOR NACIONAL DE LUBRIFICANTES, IMPORTADOR DE LUBRIFICANTES E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, II - lubrificantes)

UF	Lubrificantes Derivados de Petróleo		Lubrificantes Não Derivados de Petróleo
	Internas	Interestaduais	Internas	Interestaduais
	Internas	Interestaduais	Internas	7%	12%	Originado de Importação 4%
AC	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
AL	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
AM	61,31%	96,72%	61,31%	82,855	73,11%	88,85%
AP	61,31%	115,08%	61,31%	100,02%	89,27%	106,48%
BA	73,11%	111,11%	73,11%	93,98%	83,54%	100,23%
CE	61,31%	96,72%	61,31%	82,95%	73,11%	88,85%
DF	61,31%	96,72%	61,31%	82,95%	71,11%	88,85%
ES	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
GO	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
MA	61,31%	96,72%	61,31%	82,95%	73,11%	88,85%
MG	61,31%	96,72%	61,31%	-	73,11%	88,85%
MS	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
MT	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
PA	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
PB	61,31%	96,72%	61,31%	82,95%	73,11%	88,85%
PE	61,31%	96,72%	61,31%	82,95%	73,11%	88,85%
PI	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
PR	61,31%	96,72%	61,31%	-	73,11%	88,85%
RJ	61,31%	101,64%	61,31%	87,52%	77,44%	93,57%
RN	61,31%	96,72%	61,31%	82,95%	73,11%	88,85%
RO	61,31%	95,53%	61,31%	81,84%	72,06%	87,71%
RR	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
RS	61,31%	96,72%	61,31%	-	73,11%	88,85%
SC	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
SE	61,31%	96,72%	61,31%	82,95%	73,11%	88,85%
SP	61,31%	96,72%	61,31%	-	73,12%	88,85%
TO	61,31%	96,72%	61,31%	82,95%	73,11%	88,85%

*Republicação em cumprimento ao disposto no art. 2º do Ato COTEPE/ICMS 24/17, de 13.07.17, publicado no DOU de 14.07.17, Seção 1, páginas 27 a 33. Texto original publicado no DOU de 02.10.13, Seção 1, páginas 16 a 21.

ATO COTEPE/ICMS Nº 42 DE 20 DE SETEMBRO DE 2013
. Consolidado até o Ato COTEPE/ICMS 24/17.
· Publicado no DOU de 02.10.13, Seção 1, p. 16 a 21.
. Revogou o ATO COTEPE ICMS 21/08.
. Retificado no DOU de 12.11.13, p. 32 (CE).
. Vide alterações pelos Atos COTEPE/MVA 10/13 (Tabelas I, II e XIII), 1/14 (Tabelas I a XIII, SP), 2/14 (Tabela I, GO e SP; Tabelas II a XI, SP; Tabela XII, BA, ES, MG, MT, RR e SP; Tabela XIII, GO e SP e Tabela XIV, SP), 3/14 (Tabelas I a XIV, SP), 4/14 (Tabelas I a XIV, PE, SC e SP), 5/14 (Tabelas I a XIV, SP), 6/14 (Tabelas I a XIV, SP), 7/14 (Tabelas I a XIV, SP e RS), 8/14 (Tabela I, SC e SP; Tabelas II a XIV, SP); 9/14 (Tabelas I a XIV, SP); 10/14 (Tabelas I a XIV, SP); 11/14 (Tabelas I a XIII, SP); 12/14 (Tabelas II, III, V, VII, IX, X, XI e XII, RS); 13/14 (Tabelas I a XIV, SP); 14/14 (Tabelas I a XIV, SP); 15/14 (Tabelas I a XIV, SP); 16/14 (Tabelas I a XIV, SP); 1/15 (Tabelas I a XIV, SP); 2/15 (Tabelas I a XIV, SP); 3/15 (Tabelas I a XIII, RS e SP); 4/15 (Tabelas I a XIV, RS e SP), 5/15 (Tabelas I a XIII, SP), 6/15 (Tabelas I a XIV, SP), 7/15 (Tabelas I a XIV, SP e RS), 8/15 (Tabelas I a XIV; 9/15 (Tabelas I a XIV, SP); 10/15 (Tabelas I a XIV, SP); 11/15 (Tabelas I a XIV, SP); 12/15 (Tabela I: MG, PR e SP, Tabelas lI a XIII: MG e SP e Tabela XIV: SP); 13/15 (Tabela I: MG, PE, PR e SP, Tabelas lI a XII: MG, PE e SP, Tabelas XIII e XIV: SP); 14/15 (Tabela I: AM, PR , RR, e SP, Tabelas lI e III: AM, RR e SP, Tabelas IV a XIV: AM e SP); 15/15 (Tabelas I a XIV, SP); 16/15 (Tabelas I a XIV, RS e SP); 17/15 (Tabelas I a XIV, SP); 18/15 (Tabela I, PR e SP e Tabelas lI a XIV, SP); 19/15 (Tabelas I a XIV, SP); 20/15 (Tabelas I a XIV, SP); 21/15 (Tabelas I a XIV, SP); 1/16 (Tabelas I, II e XIV, DF e SP e Tabelas III a XIII, SP); 2/16 (Tabelas I, III, IV, VI, VIII, X a XIII, AM e SP e Tabelas II, V, VII, IX e XIV, AM, BA e SP); 3/16 (Tabelas I a XIV, SP); 4/16 (Tabelas I, II e IV a IX, AP, RS e SP; Tabelas III, X, XI, XII e XIII, AP, BA, RS e SP e Tabela XIV, AP e SP); 5/16 (Tabelas I a XIV, PB); 6/16 (Tabelas I a XIV, SP); 7/16 (Tabelas I, II e XIV, RO e SP e Tabelas III a XIII, SP); 8/16 (Tabelas I a XIV, SP); 9/16 (Tabelas I a XIV, RN); 10/16 (Tabelas I a XIV, SE,SP e TO); 11/16 (Tabelas I a XIV, SP); 12/16 (Tabelas I a XIV, SP); 13/16 (Tabela I, PR e SP; Tabelas II a XIV, SP); 14/16 (Tabelas I a XIV, SP); 15/16 (Tabelas I a XIV, SP); 16/16 (Tabelas I a XIII, BA, RS e SP; Tabela XIC, BA e SP); 17/16 (Tabelas I a XIV, SP); 18/16 (Tabelas I a XIV, BA e SP); 19/16 (Tabelas I a XIV, SP); 20/16 (Tabelas I e II, SP e SE; Tabelas III a XIII, SP e Tabela XIV, SP e SE); 21/16 (Tabelas I a XIV, SP); 22/16 (Tabelas I a XIV, SP); 23/16 (Tabelas I a XIV, BA, SP); 24/16 (Tabelas I a XIV, SP); 25/16 (Tabelas I a XIV, SP); 26/16 (Tabelas I a XIV, PE e SP); 1/17 (Tabelas I a XIV, SP); 2/17 (Tabelas I a XIV, SP); 3/17 (Tabelas I a XIV, SP); 4/17 (Tabelas I a XIV, RS e SP); 5/17 (Tabelas I a XIV, BA e SP); 6/17 (Tabelas I a XIV, CE e SP); 7/17 (Tabelas I a XIV, SP); 8/17 (Tabelas I a XIV, SP); 9/17 (Tabelas I a XIV, SP); 10/17 (Tabelas I a XIV, SP); 11/17 (Tabelas I a XIV, SP); 12/17 (Tabelas I a XIV, RO e SP); 13/17 (Tabelas I a XIV, SP); 14/17 (Tabelas I a XIV, SP); 15/17 (altera a redação de dispositivos e das Tabelas I a XIV, com alteração de leiaute somente das Tabelas I e II); 16/17 (Tabelas I a XIV, SP)
. Vide alterações pelo Ato COTEPE/ICMS 45/14 (Tabelas III, X, XI e XII, AL, AM, DF, ES, GO, MA, MG, PI, RN, RS, SE, SP), 29/15 (novo leiaute das Tabelas I a XII), 40/15 (altera o título que nomeia a Tabela I), 24/17 (altera a redação de dispositivos e das Tabelas I a XIV, com alteração de leiaute somente das Tabelas I e II)
. Retificado no DOU de 13.01.14, p. 14 (RR).
. Retificado no DOU de 17.03.14, p. 45,46 (CE).
. Retificado no DOU de 17.11.14, p. 16 (RJ).

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 que lhe confere o art. 12, XIII, do Regimento da Comissão Técnica Permanente do ICMS - COTEPE/ICMS, de 12 de dezembro de 1997, por este ato, torna público que a Comissão, na sua 154ª reunião ordinária, realizada nos dias 18 a 20 de setembro de 2013, em Brasília, DF, com base no Convênio ICMS 110/07, de 28 de setembro de 2007, especialmente em sua cláusula oitava, decidiu:

Art. 1º Nos termos da cláusula oitava do Convênio ICMS 110/07, de 28 de setembro de 2007, as unidades federadas adotarão como margem de valor agregado:
I – quanto a combustíveis derivados ou não de petróleo, na hipótese em que o sujeito passivo por substituição seja:
a) distribuidora de combustíveis e demais remetentes de outras unidades da Federação, os percentuais constantes nos seguintes anexos: (Nova redação dada pelo Ato COTEPE/ICMS 24/17)

Redação original.

a) distribuidora de combustíveis os percentuais constantes nos seguintes anexos:

1. Anexo I, em relação aos produtos nele indicados, nas situações não abrangidas pelos itens 2 a 5 desta alínea;
2. Anexo IV, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço o valor da CIDE;
3. Anexo VI, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço os valores da Contribuição para o PIS/PASEP e da COFINS;
4.Anexo VIII, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço os valores da Contribuição para o PIS/PASEP, da COFINS e da CIDE;
5. Anexo XIII, em relação aos produtos nele indicados, se a distribuidora de combustíveis ou os remetentes de outras unidades da Federação realizarem operação sem computar no respectivo preço os valores da Contribuição para o PIS/PASEP e da COFINS; (Nova redação dada pelo Ato COTEPE/ICMS 24/17)

Redação original.

5. Anexo XIII, em relação aos produtos nele indicados, se a distribuidora de combustíveis realizar operação sem computar no respectivo preço os valores da Contribuição para o PIS/PASEP e da COFINS;

b) produtor nacional de combustíveis, os percentuais constantes nos seguintes anexos:
1. Anexo II, em relação aos produtos nele indicados, nas situações não abrangidas pelos itens 2 a 4 desta alínea;
2. Anexo V, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço o valor da CIDE;
3. Anexo VII, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço os valores da Contribuição para o PIS/PASEP e da COFINS;
4. Anexo IX, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço o valor das contribuições para o PIS/PASEP, da COFINS e da CIDE;

c) importador de combustíveis, os percentuais constantes nos seguintes anexos:
1. Anexo III, em relação aos produtos nele indicados, nas situações não abrangidas pelos itens 2 a 4 desta alínea;
2. Anexo X, em relação aos produtos nele indicados, se o importador realizar operações de importação com a exigibilidade suspensa ou sem pagamento do valor da CIDE;
3. Anexo XI, em relação aos produtos nele indicados, se o importador realizar operações de importação com a exigibilidade suspensa ou sem pagamento da Contribuição para o PIS/PASEP e da COFINS;
4. Anexo XII, em relação aos produtos nele indicados, se o importador realizar operações de importação com a exigibilidade suspensa ou sem pagamento da Contribuição para o PIS/PASEP, da COFINS e da CIDE;

Redação original.

Art. 2º Fica revogado o ATO COTEPE/ICMS 21/08, de 25 de junho de 2008.

Art. 3º Este ato entra em vigor na data de sua publicação no Diário Oficial da União, produzindo efeitos a partir do primeiro dia do segundo mês subsequente ao da publicação.

MANUEL DOS ANJOS MARQUES TEIXEIRA

ANEXO I
(Nova redação, alterado o leiaute daTabela I, cf. Ato COTEPE/ICMS 24/17)

OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 1 – regra geral)

UF Gasolina Automotiva Comum e Álcool Anidro Gasolina Automotiva Premium e Álcool Anidro Álcool hidratado Óleo Combustível Gás Natural Veicular

Internas Interesta duais Internas Interesta
duais Internas
Interestaduais
Internas Interesta
duais Internas Interestaduais

Alíquota
7 %
Alíquota
12%
Originado de Importação
4%

AC
39,21% 83,97% 39,21% 83,97% 41,58% 73,45% 64,60% - 9,93% 36,81% - -

AL
38,23% 84,30% 38,23% 84,30% 36,37% 69,9% 60,00% - 16,28% 40,10% - -

AM
39,60% 86,14% 39,60% 86,14% 34,69% 67,01% 58,03% 72,40% - - - -

AP
37,39% 83,19% 37,39% 83,19% 55,06% 92,27% 81,94% 98,47% 30,00% 73,33% - -

BA
45,40% 101,60% 46,57% 109,27% 15,74% 32,40% 25,37% 32,19% 18,37% 47,31% - -

CE
23,41% 69,05% 23,41% 69,05% 34,17% 66,37% 57,43% - 9,62% 36,42% - -

DF
15,78% 54,37% 15,78% 54,37% 36,28% 68,98% 59,90% 74,44% 9,94% 46,59% - -

ES
85,41% 153,99% 85,41% 153,99% 48,14% 78,08% 78,08% 96,38% - - 116,09% 160,32%

GO
21,41% 64,06% 21,41% 64,06% 13,76% 42,97% 35,28% 47,59% 54,78% 86,48% - -

MA
26,18% 68,24% 26,18% 68,24% 14,95% 42,54% 34,87% 47,14% 9,62% 36,42% - -

MG
38,40% 94,93% 39,25% 96,13% 46,28% - 49,69% 63,29% 24,33% 51,62% 53,00% -

MS
26,17% 80,24% 73,96% 148,51% 94,57% 141,26% 128,29% - 59,96% 92,72% - -

MT
69,67% 124,93% 69,67% 124,93% 114,64% 84,10% 184,10% - 138,36% 184,70% - -

PA
21,09% 72,98% 21,09% 72,98% 20,44% 60,01% 51,41% - 30,00% 56,63% - -

PB
18,09% 61,77% - - 15,45% 39,44% 31,94% 43,94% 22,29% 49,13% 137,98% -

PE
39,19% 98,46% 39,19% 98,84% 15,69% 53,70% 45,44% 58,66% 43,47% 74,97% - -

PI
14,50% 52,66% 14,50% 52,66% 23,45% 53,08% 44,85% - 11,89% 34,81% - -

PR
26,69% 75,96% 26,69% 75,96% 30,00% - 30,00% 52,20% 20,23% 46,67% 70,00% -

RJ
31,92% 99,88% 31,92% 99,88% 25,00% 52,96% 44,74% 57,89% 11,35% 39,19% 100,00% -

RN
30,86% 84,31% 80,79% 154,64% 8,20% 30,68% 23,66% 38,49% 20,48% 46,92% - -

RO
40,98% 90,51% 40,98% 90,51% 21,40% 48,55% 44,37% 57,49% 29,91% 57,47% - -

RR
17,80% 47,25% 17,80% 47,25% 20,00% 48,81% 40,81% - 9,97% 36,86% - -

RS
32,43% 89,18% 63,12% 133,03% 31,59% - 65,43% 80,47% 9,96% 34,09% - -

SC
20,49% 60,66% 20,49% 60,66% 18,52% - 39,06% 51,71% 9,93% 36,81% - -

SE
25,72% 67,63% 25,72% 67,63% 32,84% 69,23% 60,14% 74,69% 21,67% 48,38% - -

SP
82,76% 142,88% 82,76% 142,88% 19,89% 28,91% 36,23% 24,88% 10,48% 34,73% - -

TO
25,72% 67,63% 25,72% 67,63% 32,84% 69,23% 60,14% 74,69% 21,67% 48,38% - -

Redação anterior

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40/15

(altera o título que nomeia a Tabela I): TABELA I - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS OU REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO

Vide

redação anterior

dada pelo Ato COTEPE/ICMS

29/15

(novo leiaute daTabela I)

Redação original.

ANEXO I - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS (Art. 1º, I, “a”, 1 – regra geral)

UF	Gasolina Automotiva e Álcool Anidro		Álcool Hidratado				Óleo Combustível		Gás Natural Veicular
	Internas	Interesta duais	Internas	Interestaduais			Internas	Interesta duais	Internas	Interesta duais
				Alíquota 7%	Alíquota 12%	Originado de Importação 4%
AC	39,21%	83,97%	41,58%	73,45%	64,60%	-	9,93%	36,81%	-	-
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%	-	-
BA	29,66%	77,62%	31,69%	51,21%	43,07%	56,08%	10,30%	37,27%	-	-
CE	23,41%	69,05%	34,17%	66,37%	57,43%	-	9,62%	36,42%	-	-
DF	15,78%	54,37%	36,28%	68,98%	59,90%	74,44%	9,94%	46,59%	-	-
ES	36,69%	87,24%	25,20%	59,50%	50,92%	-	-	-	-	-
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	42,64%	95,40%	30,45%	49,78%	41,72%	54,61%	29,01%	57,33%	-	-
MS	41,38%	88,50%	94,57%	141,26%	128,29%	-	59,96%	92,72%	-	-
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%	-	30,00%	56,63%	-	-
PB	18,09%	57,45%	15,45%	43,15%	35,46%	-	22,29%	47,33%	137,98%	-
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%	-	-
PR	26,69%	75,96%	25,00%	56,98%	25,00%	36,36%	20,23%	46,67%	70,00%	-
*RJ	31,92%	88,46%	25,00%	52,96%	44,74%	57,89%	11,35%	23,46%	100,00%	-
RN	23,86%	65,15%	16,93%	44,99%	37,19%	-	13,22%	36,41%	-	-
RO	23,34%	64,46%	85,71%	130,29%	117,90%	-	29,00%	57,82%	-	-
RR	17,80%	47,25%	20,00%	48,81%	40,81%	-	9,97%	36,86%	-	-
RS	35,75%	81,00%	38,81%	46,69%	38,81%	51,43%	9,96%	32,48%	-	-
SC	20,49%	60,66%	19,69%	-	42,76%	-	9,93%	36,81%	90,71%	-
SE	18,46%	62,27%	9,73%	39,80%	32,28%	-	-	-	-	-
*SP	63,02%	117,36%	26,28%	-	43,50%	-	10,48%	34,73%	-	-
TO	25,72%	67,62%	32,84%	64,72%	55,86%	70,05%	9,94%	46,59%	-	-

ANEXO II
(Nova redação, alterado o leiaute daTabela II, cf. Ato COTEPE/ICMS 24/17)

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
(Art. 1º, I, "b", 1 – regra geral)

UF
Gasolina Automotiva
Comum Gasolina Automotiva
Premium Óleo Diesel Óleo Diesel S10 GLP (P13) GLP Óleo Combustível Gás Natural Veicular

Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais

AC
101,12% 166,51% 101,12% 166,51% 41,13% 84,29% 41,13% 84,29% - - 136,32% 180,65% 41,45% 76,22% 30,00% -

AL
84,30% 145,79% 84,30% 145,79% 19,34% 45,54% 19,34% 45,54% - - 92,76% 119,05% 30,31% 57,00% 168,96% -

AM
96,11% 161,48% 90,88% 154,51% 40,65% 71,53% 40,48% 71,31% 213,57% 282,41% 92,70% 135,01% - - - -

AP
93,16% 157,55% 88,01% 150,69% 36,20% 81,60% 41,44% 88,58% 348,53% 409,69% 124,76% 199,68% 30,00% 73,33% - -

BA
102,13%% 180,74% 111,78% 205,89% 58,41% 90,86% 62,63% 95,94% 190,91% 230,58% 103,37% 131,10% 41,08% 69,97% 225,74% -

CE
69,94% 132,80% 69,94% 132,80% 19,16% 43,56% 19,16% 43,56% - - 95,61% 138,55% 29,76% 58,24% 107,26% 122,43%

DF
59,19% 112,25% 59,19% 112,25% 12,23% 27,54% 12,23% 27,54% 73,88% 97,59% 73,88% 97,59% 9,94% 46,59% 30,00% -

ES
143,33% 233,33% 143,33% 233,33% 45,86% 65,75% 45,86% 65,75% 250,91% 346,56% 116,07% 160,32% - - 151,58% 56,63%

GO
56,46% 111,43% 56,46% 111,43% 17,54% 33,56% 17,54% 33,56% 106,72% 134,91% 106,72% 134,91% 28,47% 54,78% 30,00% -

MA
75,19% 133,59% 75,19% 133,59% 26,76% 54,59% 26,76% 54,59% 68,25% 105,18% 68,25% 105,18% - - 30,00% -

MG
72,28% 142,65% 63,84% 130,76% 23,49% 45,28% 23,83% 45,68% 84,29% 124,74% 84,29% 124,74% 27,30% 55,24% 207,40% -

MS
83,20% 161,71% 145,86% 251,23% 39,82% 68,45% 40,60 % 69,40% 256,65% 305,28% 110,12% 138,77% 81,47% 118,64% - -

MT
133,85% 189,97% 133,85% 189,97% 148,92% 172,91% 148,92% 172,91% - - 159,50% 180,32% 148,92% 178,91% 223,41% -

PA
68,00% 140,00% 68,00% 140,00% 37,92% 66,17% 37,92% 66,17% - - 97,38% 137,81% 30,00% 56,63% 30,00% -

PB
63,90% 124,52% - - 20,97% 47,52% - - - - 74,69% 113,04% 19,52% 45,76% 182,13% 244,06%

PE
102,11% 188,73% 96,72% 181,03% 50,14% 83,09% 52,40% 85,85% 171,83% 231,50% 60,83% 96,14% 33,43% 62,72% - -

PI
57,28% 109,71% 57,28% 109,71% 15,32% 38,94% 15,32% 38,94% - - 89,07% 127,80% - - 30,00% -

PR
70,05% 136,18% 70,05% 136,18% 35,04% 53,45% 35,04% 53,45% - - 147,41% 181,15% - 68,69% 30,00% -

RJ
83,08% 177,39% - - 42,83% 70,04% - - - - 48,30% 68,53% 49,45% 86,81% - -

RN
83,81% 158,89% 75,90% 140,96% 38,14% 68,47% 47,97% 80,45% 198,63% 264,18% 83,28% 123,52% 91,24% 133,22% 116,30% 132,13%

RO
98,11% 167,71% 92,82% 160,57% 59,11% 91,70% 38,47% 66,83% 201,49% 242,60% 201,49% 242,60% 46,40% 76,39% - -

RR
107,72% 159,65% 107,72% 159,65% 45,81% 75,67% 45,81% 75,67% 118,16% 162,84% 118,16% 162,84% - - - -

RS
85,87% 165,53% 134,35% 234,79% 42,55% 61,99% 43,57% 63,15% 219,90% 263,52% 95,29% 121,92% 29,12% 57,47% - -

SC
65,84% 121,12% 65,84% 121,12% 18,12% 34,23% 18,12% 34,23% - - 134,96% 167,00% 40,80% 69,64% - -

SE
72,85% 136,78% 72,85% 136,78% 16,38% 41,93% 16,38% 41,93% 74,75% 113,11% 74,75% 113,11% 21,67% 48,38% - -

SP
82,76% 142,88% 82,76% 142,88% 53,11% 73,58% 52,35% 72,71% 215,05% 258,01% 99,33% 126,40% - - - -

TO
72,85% 136,78% 72,85% 136,78% 16,38% 41,93% 16,38% 41,93% 74,75% 113,11% 74,75% 113,11% 21,67% 48,38% - -

Vide

redação anterior

dada pelo Ato COTEPE/ICMS

29/15

(novo leiaute daTabela II) -

TABELA II - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS E LUBRIFICANTES

Redação original.

UF	Gasolina Automotiva		Óleo Diesel		G L P		Óleo Combustível		Gás Natural Veicular		Álcool Hidratado
	Internas	Interesta duais	Internas	Interesta duais	Internas	Interesta duais	Internas	Interesta duais	Internas	Interesta duais	Internas	Interestaduais
												Alíquota 7%	Alíquota 12%	Originado de Importação 4%
AC	101,12%	166,51%	41,13%	84,29%	136,32%	180,65%	41,45%	76,22%	30%	-
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%	-
BA	78,60%	144,66%	31,79%	58,79%	98,32%	138,97%	31,46%	58,38%	203,53%	-	38,07%	58,52%	50,00%	63,64%
CE	69,94%	132,80%	19,16%	43,56%	95,61%	135,68%	29,76%	56,34%	107,26%	119,74%
*DF	59,19%	112,25%	12,23%	27,54%	73,88%	97,59%	9,94%	46,59%	30%	-
ES	89,02%	158,93%	23,13%	39,92%	54,75%	86,45%	-	-	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	67,81%	129,88%	26,18%	48,45%	99,26%	143,00%	31,37%	60,21%	207,40%	-
MS	96,03%	161,38%	45,36%	75,13%	138,39%	170,90%	81,47%	118,64%	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%	30,00%	56,63%	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%	168,96%	-
PI	57,28%	109,71%	15,32%	38,94%	89,07%	127,80%	-	-	30%	-
PR	70,05%	136,18%	35,04%	53,45%	147,41%	181,15%	-	68,69%	30,00%	-
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%
RO	69,77%	126,35%	20,13%	44,74%	85,15%	110,40%	46,40%	76,39%	31,30%	58,25%
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%	-	-
SC	65,84%	121,12%	18,12%	34,23%	134,96%	167,00%	40,80%	69,64%	-	-
SE	52,96%	109,54%	17,94%	42,10%	95,99%	136,14%	4,97%	26,47%	131,71%
*SP	63,02%	117,36%	32,51%	50,58%	81,99%	106,80%	-	-	-	-
TO	72,85	130,47%	16,38%	32,25%	74,75%	98,58%	21,67%	46,59%	30%	-

ANEXO III
(Nova redação dada pelo Ato COTEPE/ICMS 24/17)

OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEIS
(Art. 1º, I, “c”, 1 – regra geral)

UF Gasolina
Automotiva Comum Gasolina Automotiva
Premium Óleo Diesel Óleo Diesel S10 GLP (P13) GLP QAV Álcool Hidratado

Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais

AC
163,48% 251,30% 163,48% 251,30% 36,46% 81,95% 36,46% 81,95% - - 85,90% 147,87% 45,89% 94,53% - -

AL
83,73% 151,68% 83,73% 151,68% 18,52% 42,80% 18,52% 42,80% - - 100,53% 141,60% 12,40% 35,42% 61,31% 94,35%

AM
96,11% 161,48% 90,88% 154,51% 40,65% 71,53% 40,48% 71,31% 213,57% 282,41% 92,70% 135,01% 30,00% 73,33% 110,29% 146,74%

AP
93,16% 157,55% 88,01% 150,69% 36,20% 81,60% 41,44% 88,58% 348,53% 409,69% 124,76% 199,68% 30,00% 73,33% 119,74% 157,83%

BA
102,13% 180,74% 111,78% 205,89% 58,41% 90,86% 62,63% 95,94% 190,91% 230,58% 103,37% 131,10% 118,49% 191,32% 20,24% 32,27%

CE
88,82% 158,66% 88,82% 158,66% 32,40% 59,52% 32,40% 59,52% - - 130,13% 194,60% 62,48% 116,64% - -

DF
59,19% 112,25% 59,19% 112,25% 12,23% 27,54% 12,23% 27,54% 73,88% 97,59% 73,88% 97,59% - - - -

ES
143,33% 233,33% 143,33% 233,33% 45,86% 65,75% 45,86% 65,75% 250,91% 346,56% 116,07% 160,32% 30,00% 73,33% 33,92% 78,08%

GO
56,46% 111,43% 56,46% 111,43% 17,54% 33,56% 17,54% 33,56% 106,72% 134,91% 106,72% 134,91% 40,85% 40,85% 13,76% 35,28%

MA
75,19% 133,59% 75,19% 133,59% 26,76% 54,59% 26,76% 54,59% 68,25% 105,18% 68,25% 105,18% 101,11% 142,30% 14,95% 47,14%

MG
72,28% 142,65% 63,84% 130,76% 23,49% 45,28% 23,83% 45,68% 84,29% 124,74% 84,29% 124,74% 73,06% 130,74% 59,36% 77,89%

MS
83,20% 161,71% 145,86% 251,23% 39,82% 68,45% 40,60% 69,40% 256,65% 305,28% 110,12% 138,77% 109,09% 151,92% - -

MT
133,85% 189,97% 133,85% 189,97% 148,92% 178,91% 148,92% 178,91% - - 72,95% 180,32% 296,68% 391,88% - -

PA
68,00% 140,00% 68,00% 140,00% 37,92% 66,17% 37,92% 66,17% - - 97,38% 137,81% 217,46% 353,51% - -

PB
63,90% 124,52% - - 20,97% 47,52% - - - - 74,69% 113,04% 57,87% 92,52% - -

PE
102,11% 188,73% 96,72% 181,03% 50,14% 83,09% 52,40% 85,85% 171,83% 231,50% 60,83% 96,14% - - 64,56% 106,87%

PI
57,28% 109,71% 57,28% 109,71% 15,32% 38,94% 15,32% 38,94% - - 89,07% 127,80% 88,47% 151,30% 29,57% 65,91%

PR
70,05% 136,18% 70,05% 136,18% 35,04% 53,45% 35,04% 53,45% - - 147,41% 181,15% 42,86% 90,48% - -

RJ
83,08% 77,39% - - 42,83% 70,04% - - - - 48,30% 68,53% 42,37% 63,64% - -

RN
83,81% 158,89% 75,90% 140,96% 38,14% 68,47% 47,97% 80,45% 198,63% 264,18% 83,28% 123,52% 25,34% 43,25%

RO
98,11% 167,71% 92,82% 160,57% 59,11% 91,70% 38,47% 66,83% 201,49% 242,60% 201,49% 242,60% 39,96% 86,62% 97,08% 134,37%

RR
156,38% 220,48% 156,38% 220,48% 82,26% 119,59% 82,26% 119,59% 172,69% 228,55% 172,69% 228,55% 68,16% 124,22% - -

RS
85,87% 165,53% 134,35% 234,79% 42,55% 61,99% 43,57% 63,15% 219,90% 263,52% 95,29% 121,92% - - 137,86% 199,03%

SC
65,84% 121,12% 65,84% 121,12% 18,12% 34,23% 18,12% 34,23% - - 134,96% 167,00% 40,76% 87,69% - -

SE
72,85% 136,78% 72,85% 136,78% 16,38% 41,93% 16,38% 41,93% 74,75% 113,11% 74,75% 113,11% 72,75% 100,87% - -

SP
82,76% 142,88% 82,76% 142,88% 53,11% 73,58% 52,35% 72,71% 215,05% 258,01% 99,33% 126,40% 40,76% 87,69% 19,89% 24,88%

TO
72,85% 136,78% 72,85% 136,78% 16,38% 41,93% 16,38% 41,93% 74,75% 113,11% 72,75% 113,11% 72,75% 100,87% - -

Vide

redação anterior

dada pelo Ato COTEPE/ICMS

29/15

(novo leiaute daTabela III) -

TABELA III - OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEIS

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45/14

TABELA III - OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEIS (Art. 1º, I, “c”, 1 - regra geral)

Redação original.

UF	Gasolina Automotiva		Óleo Diesel		GLP		QAV
	Internas	Interesta duais	Internas	Interesta duais	Internas	Interesta duais	Internas	Interesta duais
AC	163,48%	251,30%	36,46%	81,95%	85,90%	147,87%	45,89%	94,53%
AL	83,73%	151,68%	18,52%	42,80%	100,53%	141,60%	12,40%	35,42%
AM	63,93%	118,57%	22,24%	47,28%	86,48%	124,67%	-	-
AP	68,68%	124,91%	19,25%	43,68%	72,80%	96,36%	103,59%	171,46%
BA	166,72%	265,37%	31,79%	55,05%	120,39%	150,45%	84,83%	122,69%
CE	88,82%	158,66%	32,40%	59,52%	130,13%	194,60%	62,48%	116,64%
*DF	59,19%	112,25%	12,23%	27,54%	73,88%	97,59%	-	-
ES	89,02%	158,93%	23,13%	39,92%	54,75%	86,45%	29,84%	73,12%
GO	56,46%	111,43%	17,54%	33,56%	106,72%	134,91%	40,85%	40,85%
MA	75,19%	133,59%	26,76%	52,72%	68,25%	102,72%	101,11%	142,30%
MG	67,81%	129,88%	26,18%	48,45%	99,26%	143,00%	30,81%	74,41%
MS	96,03%	161,38%	45,36%	75,13%	138,39%	170,90%	109,09%	151,92%
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%	-	-
PI	57,28%	109,71%	15,32%	38,94%	89,07%	127,80%	88,47%	151,30%
PR	70,05%	136,18%	35,04%	53,45%	147,41%	181,15%	42,86%	90,48%
RJ	83,08%	161,54%	42,83%	64,17%	48,30%	68,53%	42,37%	77,96%
RN	89,60%	152,79%	47,36%	77,54%	104,66%	146,58%	51,21%	82,19%
RO	69,77%	126,35%	20,13%	44,74%	85,15%	110,40%	39,96%	86,62%
RR	156,38%	220,48%	82,26%	119,59%	172,69%	228,55%	68,16%	124,22%
RS	86,73%	148,97%	41,20%	60,45%	155,85%	190,74%	-	-
SC	65,84%	121,12%	18,12%	34,23%	134,96%	167,00%	-	-
SE	52,96%	109,54%	17,94%	42,10%	95,99%	136,14%	19,01%	43,38%
*SP	63,02%	117,36%	32,51%	50,58%	81,99%	106,80%	40,76%	87,69%
TO	72,85%	130,47%	16,38%	32,25%	74,75%	98,58%	72,85%	130,47%

ANEXO IV
(Nova redação dada pelo Ato COTEPE/ICMS 24/17)

OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 2 – CIDE não computada no preço pelo produtor nacional)

UF
Gasolina Automotiva Comum e Álcool Anidro Gasolina Automotiva Premium e Álcool Anidro Óleo Combustível

Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais

AC
- - - - - -

AL
62,35% 122,40% 62,35% 122,40% 24,46% 49,96%

AM
61,24% 114,99% 61,24% 114,99% - -

AP
59,51% 112,68% 59,51% 112,68% 30,00% 73,33%

BA
92,17% 169,69% 128,32% 226,47% 18,37% 42,61%

CE
50,12% 105,64% 50,12% 105,64% 9,62% 33,68%

DF
29,93% 73,24% 29,93% 73,24% 9,94% 46,59%

ES
152,71% 246,18% 152,71% 246,18% - -

GO
45,95% 97,23% 45,95% 97,23% 54,78% 86,48%

MA
76,36% 135,14% 76,36% 135,14% 18,98% 32,18%

MG
46,56% 106,42% 45,95% 105,56% 24,33% 51,62%

MS
40,67% 100,96% 93,96% 177,08% 34,56% 62,12%

MT
74,26% 142,01% 74,26% 142,01% 129,72% 175,77%

PA
67,86% 139,80% 67,86% 139,80% - -

PB
64,05% 124,73% 64,05% 113,05% 22,69% 49,62%

PE
56,14% 123,06% 56,14% 123,06% 43,47% 74,97%

PI
28,03% 70,71% 28,03% 70,71% 11,89% 34,81%

PR
55,33% 115,74% 55,33% 115,74% - 66,61%

RJ
83,37% 177,83% 83,37% 177,83% - 25,00%

RN
41,35% 99,09% 41,35% 99,09% 20,48% 46,92%

RO
63,14% 120,46% 63,14% 120,46% 19,59% 44,08%

RR
39,44% 61,62% 39,44% 61,62% - -

RS
57,81% 125,44% 94,39% 177,69% 9,96% 34,09%

SC
35,77% 81,02% 35,77% 81,02% 9,93% 36,81%

SE
41,09% 93,27% 41,09% 93,27% 21,67% 48,38%

SP
92,69% 156,07% 92,69% 156,07% 18,73% 44,80%

TO
41,09% 93,27% 41,09% 93,27% 21,67% 48,38%

(

Vide

redação anterior

dada pelo Ato COTEPE/ICMS

29/15

(novo leiaute da Tabela

IV) - TABELA IV – OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

Redação original.

ANEXO IV - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS -(Art. 1º, I, “a”, 2 – CIDE não computada no preço pelo produtor nacional)

UF	Gasolina Automotiva e Álcool Anidro		Óleo Combustível
	Internas	Interestaduais	Internas	Interestaduais
AC	-	-	-	-
AL	62,35%	122,40%	24,46%	49,96%
AM	19,37%	59,16%	9,62%	36,42%
AP	48,70%	98,27%	28,21%	54,46%
BA	67,56%	129,53%	10,30%	32,89%
CE	50,12%	105,64%	9,62%	32,07%
DF	29,93%	73,24%	9,94%	46,59%
ES	56,92%	114,96%	-	-
GO	45,95%	97,23%	54,78%	86,48%
MA	76,36%	135,14%	18,98%	32,18%
MG	64,14%	124,85%	29,01%	57,33%
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	28,03%	70,71%	11,89%	34,81%
PR	55,33%	115,74%	-	66,61%
RJ	83,37%	161,96%	0,00%	23,46%
RN	40,07%	86,76%	13,22%	36,41%
RO	38,99%	85,32%	19,59%	44,08%
RR	-	-	-	-
RS	52,61%	103,48%	9,96%	32,48%
SC	35,77%	81,02%	9,93%	36,81%
SE	44,32%	97,70%	-	-
*SP	63,02%	117,36%	18,73%	44,80%
TO	41,09%	88,12%	9,94%	46,59%

ANEXO V
(Nova redação dada pelo Ato COTEPE/ICMS 24/17)

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
(Art. 1º, I, "b", 2 – CIDE não computada no preço pelo produtor nacional)

UF
Gasolina Automotiva Comum Gasolina Automotiva Premium Óleo Diesel Óleo Diesel S10 GLP (P13) GLP Óleo Combustível

Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais

AC
- - - - - - - - - - - - - -

AL
108,40% 185,47% 108,40% 185,47% 21,26% 46,10% 21,26% 46,10% - - 100,53% 141,60% 24,46% 49,95%

AM
120,88% 194,50% 114,99% 186,65% 52,42% 85,87% 51,75% 85,07% 213,57% 282,41% 92,70% 135,01% - -

AP
118,50% 191,34% 112,68% 183,57% 47,89% 97,19% 52,67% 103,56% 348,53% 409,69% 124,76% 199,68% 30,00% 73,33%

BA
214,37% 290,19% 214,37% 299,38% 60,31% 101,51% 69,18% 105,33% 160,22% 199,36% 85,44% 110,72% 41,08% 69,97%

CE
108,21% 185,22% 108,21% 185,22% 21,64% 46,55% 21,64% 46,55% - - 95,61% 138,55% 35,44% 65,17%

DF
79,33% 139,11% 79,33% 139,11% 14,48% 30,09% 14,48% 30,09% 73,88% 97,59% 73,88% 97,59% 9,94% 46,59%

ES
237,78% 362,71% 237,78% 362,71% 55,54% 76,75% 55,54% 76,75% 250,91% 346,52% 116,07% 160,32% - -

GO
89,28% 155,78% 89,28% 155,78% 23,71% 40,58% 23,71% 40,58% 106,72% 134,91% 106,72% 134,91% 28,47% 54,78%

MA
152,69% 236,92% 152,69% 236,92% 40,79% 71,70% 40,79% 71,70% 68,25% 105,18% 68,25% 105,18% 81,11% 141,48%

MG
81,46% 155,58% 70,75% 140,49% 26,71% 49,07% 26,90% 49,30% 84,29% 124,74% 84,29% 124,74% 27,30% 55,24%

MS
92,70% 175,29% 158,61% 269,44% 43,28% 72,62% 43,93% 73,41% 256,65% 305,28% 110,12% 138,77% - -

MT
142,38% 215,27% 142,38% 215,27% 139,52% 169,71% 139,52% 169,71% 117,99% 138,90% 117,99% 138,90% 81,47% 118,64%

PA
136,60% 237,99% 136,60% 237,99% 35,39% 63,12% 35,39% 63,12% - - 99,33% 140,16% - -

PB
134,80% 221,64% - - 34,49% 64,01% - - - - 74,69% 113,04% 20,98% 47,54%

PE
113,90% 205,57% 108,19% 197,42% 54,54% 88,46% 56,87% 91,30% 171,83% 231,50% 60,83% 96,14% 33,43% 62,72%

PI
76,51% 135,34% 76,51% 135,34% 17,68% 41,78% 17,68% 41,78% - - 89,07% 127,80% - -

PR
115,47% 199,26% 115,47% 199,26% 43,60% 63,18% 43,60% 63,18% - - 147,41% 181,15% - 66,61%

RJ
158,61% 291,83% 158,61% 291,83% 54,99% 84,51% 54,99% 84,51% - - 48,30% 68,53% 50,13% 87,66%

RN
93,64% 172,73% 93,64% 172,73% 41,80% 72,93% 51,89% 85,23% 198,63% 264,18% 83,28% 123,52% 56,82% 91,24%

RO
123,48% 202,00% 117,52% 193,95% 73,62% 109,18% 48,92% 79,42% 201,49% 242,60% 201,49% 242,60% 31,35% 58,25%

RR
132,49% 192,67% 131,83% 191,79% 57,58% 90,01% 57,08% 89,43% 118,16% 162,84% 118,10% 178,80% - -

RS
108,96% 198,51% 163,46% 276,37% 54,24% 75,27% 54,75% 75,85% 219,90% 263,52% 95,29% 121,92% 29,12% 57,47%

SC
87,63% 150,18% 87,63% 150,18% 20,47% 36,90% 20,47% 36,90% - - 134,96% 167,00% 40,80% 69,64%

SE
94,73% 166,75% 94,73% 166,75% 37,72% 56,50% 37,92% 56,72% 191,80% 231,59% 82,30% 107,15% 82,30% 107,15%

SP
92,69% 156,07% 92,69% 156,07% 57,36% 78,39% 56,37% 77,26% 215,05% 258,01% 99,33% 126,40% - -

TO
94,73% 166,75% 94,73% 166,75% 37,72% 56,50% 37,92% 56,72% 191,80% 231,59% 82,30% 107,15% 82,30% 107,15%

Vide

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29/15

(novo leiaute da Tabela V)

TABELA V - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

Redação original.

ANEXO V - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS - (Art. 1º, I, “b”, 2 – CIDE não computada no preço pelo produtor nacional)

UF	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustível
	Internas	Interesta duais	Internas	Interesta duais	Internas	Interesta duais	Internas	Interesta duais
AC	-	-	-	-	-	-	-	-
AL	108,40%	185,47%	21,26%	46,10%	100,53%	141,60%	24,46%	49,95%
AM	325,53%	467,38%	94,33%	134,14%	137,01%	185,55%	25,99%	51,80%
AP	90,99%	154,65%	21,69%	46,62%	72,80%	96,36%	50,14%	80,90%
BA	133,05%	219,25%	34,56%	58,31%	98,35%	138,97%	31,46%	58,38%
CE	108,21%	185,22%	21,64%	46,55%	95,61%	135,68%	35,44%	63,19%
DF	79,33%	139,11%	14,48%	30,09%	73,88%	97,59%	9,94%	46,59%
ES	118,19%	198,90%	25,69%	42,83%	54,75%	86,45%	-	-
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	89,73%	159,90%	28,93%	51,68%	99,26%	143,00%	31,37%	60,21%
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%	81,47%	118,64%
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	76,51%	135,34%	17,68%	41,78%	89,07%	127,80%	-	-
PR	115,47%	199,26%	43,60%	63,18%	147,41%	181,15%	-	66,61%
RJ	158,61%	269,45%	54,99%	78,15%	48,30%	68,53%	50,13%	85,34%
RN	93,80%	158,40%	23,96%	49,35%	84,20%	121,92%	-	-
RO	92,08%	156,11%	22,57%	47,68%	85,15%	110,40%	31,35%	58,25%
RR	-	-	-	-	-	-	-	-
RS	86,73%	148,97%	41,20%	60,45%	155,85%	190,74%	30,70%	57,47%
SC	87,63%	150,18%	20,47%	36,90%	134,96%	167,00%	40,80%	69,64%
SE	87,72%	157,15%	24,55%	50,06%	95,99%	136,14%	4,97%	26,47%
*SP	63,02%	117,36%	32,51%	50,58%	81,99%	106,80%	-	-
TO	94,73%	159,64%	18,72%	34,91%	74,75%	98,58%	21,67%	46,59%

ANEXO VI
(Nova redação dada pelo Ato COTEPE/ICMS 24/17)

OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 3 – PIS/PASEP e COFINS não computadas no preço pelo produtor nacional)

UF
Gasolina Automotiva Comum e Álcool Anidro Gasolina Automotiva Premium e Álcool Anidro Óleo Combustível

Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais

AC
- - - - - -

AL
60,07% 119,27% 60,07% 119,27% 40,07% 68,76%

AM
65,19% 120,25% 65,19% 120,25% - -

AP
63,56% 118,09% 63,56% 118,09% 30,00% 73,33%

BA
134,19% 245,65% 139,43% 261,04% 21,68% 46,57%

CE
48,01% 102,76% 48,01% 102,76% 13,11% 37,94%

DF
37,55% 83,41% 37,55% 83,41% 25,41% 67,21%

ES
146,82% 238,11% 146,82% 238,11% - -

GO
44,04% 94,65% 44,04% 94,65% 74,19% 109,87%

MA
58,12% 110,83% 58,12% 110,83% 3,06% 37,41%

MG
75,73% 147,51% 68,80% 137,74% 40,14% 70,90%

MS
64,72% 135,32% 127,12% 224,45% 34,99% 62,63%

MT
69,67% 162,03% 69,67% 162,03% 138,44% 179,76%

PA
54,53% 120,76% 54,53% 120,76% - -

PB
47,98% 102,71% 47,98% 92,18% 27,91% 55,99%

PE
86,83% 166,89% 86,83% 166,89% 59,32% 94,29%

PI
35,28% 80,38% 35,28% 80,38% 14,99% 38,54%

PR
60,45% 122,85% 60,45% 122,85% - 68,65%

RJ
68,36% 155,09% 68,36% 155,09% - 25,00%

RN
66,41% 134,38% 66,41% 134,38% 35,80% 65,61%

RO
67,19% 125,93% 67,19% 125,93% 34,58% 62,15%

RR
77,47% 136,63% 77,47% 136,63% 15,01% 38,57%

RS
61,60% 130,86% 99,06% 184,37% 23,94% 51,14%

SC
44,05% 92,06% 44,05% 92,06% 9,93% 36,81%

SE
49,36% 104,60% 49,36% 104,60% 25,41% 52,94%

SP
127,48% 202,31% 127,48% 202,31% 19,11% 45,25%

TO
49,36% 99,15% 49,36% 99,15% 25,41% 67,21%

Vide

redação anterior

dada pelo Ato COTEPE/ICMS

29/15

(novo leiaute da Tabela VI)

TABELA VI - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

Redação original.

ANEXO VI - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS (Art. 1º, I, “a”, 3 – PIS/PASEP e COFINS não computadas no preço pelo produtor nacional)

UF	Gasolina Automotiva e Álcool Anidro		Óleo Combustível
	Internas	Interestaduais	Internas	Interestaduais
AC	-	-	-	-
AL	60,07%	119,27%	40,07%	68,76%
AM	17,80%	57,06%	9,62%	36,42%
AP	46,64%	95,52%	44,29%	73,84%
BA	63,62%	124,14%	13,36%	36,58%
CE	48,01%	102,76%	13,11%	36,28%
DF	37,55%	83,41%	25,41%	67,21%
ES	68,20%	130,42%	-	-
GO	44,04%	94,65%	74,19%	109,87%
MA	58,12%	110,83%	3,06%	37,41%
MG	76,18%	141,34%	45,42%	77,34%
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	35,28%	80,38%	14,99%	38,54%
PR	60,45%	122,85%	-	68,65%
RJ	68,36%	140,51%	-	25,76%
RN	48,90%	98,53%	27,42%	53,52%
RO	47,47%	96,62%	34,58%	62,15%
RR	77,47%	136,63%	15,01%	38,57%
RS	61,72%	115,63%	23,75%	49,09%
SC	44,05%	92,06%	9,93%	36,81%
SE	42,28%	94,90%	-	-
*SP	93,53%	158,04%	19,11%	45,25%
TO	49,36%	99,15%	25,41%	67,21%

ANEXO VII
(Nova redação dada pelo Ato COTEPE/ICMS 24/17)

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
(Art. 1º, I, "b", 3 – PIS/PASEP e COFINS não computadas no preço pelo produtor nacional

UF Gasolina Automotiva Comum Gasolina Automotiva Premium Óleo Diesel Óleo Diesel S10 GLP (P13) GLP Óleo Combustível

Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais

AC
- - - - - - - - - - - - - -

AL
121,90% 203,97% 121,90% 203,97% 33,39% 60,71% 33,39% 60,71% - - 139,49% 188,54% 40,07% 68,76%

AM
126,28% 201,71% 120,52% 193,66% 52,25% 85,67% 51,59% 84,87% 274,97% 357,28% 114,26% 161,30% - -

AP
124,06% 198,75% 118,09% 190,78% 47,72% 96,96% 52,51% 103,35% 436,31% 509,44% 148,70% 231,60% 30,00% 73,33%

BA
155,63% 284,14% 161,35% 291,34% 65,26% 101,51% 69,18% 105,33% 160,22% 199,36% 85,44% 110,72% 30,48% 57,64%

CE
105,17% 181,06% 105,17% 181,06% 32,48% 59,61% 32,48% 59,61% - - 110,06% 156,17% 38,84% 69,32%

DF
90,25% 153,66% 90,25% 153,66% 24,28% 41,23% 24,28% 41,23% 97,16% 124,05% 97,16% 124,05% 25,41% 67,21%

ES
229,38% 351,20% 229,38% 351,20% 67,96% 90,87% 67,96% 90,87% 311,85% 405,78% 167,68% 222,51% - -

GO
86,70% 152,30% 86,70% 152,30% 31,40% 49,31% 31,40% 49,31% 147,63% 181,40% 147,63% 181,40% 44,58% 74,19%

MA
119,54% 192,71% 119,54% 192,71% 49,28% 82,05% 49,28% 82,05% 74,15% 112,38% 74,15% 113,38% 86,59% 148,79%

MG
113,50% 200,71% 93,76% 172,90% 41,27% 66,20% 40,73% 65,56% 112,39% 159,01% 112,39% 159,01% 43,48% 74,98%

MS
125,65% 222,35% 202,82% 332,60% 58,85% 91,39% 58,79% 91,31% 314,93% 371,51% 129,07% 160,31% 84,40% 122,17%

MT
133,85% 189,97% 133,85% 189,97% 149,49% 179,55% 149,49% 179,55% - - 167,35% 187,72% 149,49 179,55%

PA
114,40% 206,29% 114,40% 206,29% 43,56% 72,97% 43,56% 72,97% - - 111,02% 154,24% - -

PB
105,38% 181,34% - - 42,46% 73,73% - - - - 78,33% 117,48% 25,02% 52,46%

PE
155,93% 265,61% 149,10% 255,86% 74,85% 113,23% 77,48% 116,44% 217,57% 287,28% 75,82% 114,41% 48,17% 80,69%

PI
86,86% 149,15% 86,86% 149,15% 27,96% 54,17% 27,96% 54,17% - - 118,02% 162,67% - -

PR
120,93% 206,85% 120,93% 206,85% 57,44% 78,91% 57,44% 78,91% - - 148,25% 182,10% - 68,65%

RJ
133,65% 254,02% 133,65% 254,02% 66,84% 98,62% 66,84% 98,62% - - 54,72% 75,82% 56,50% 95,63%

RN
127,95% 221,06% 127,95% 221,06% 58,41% 93,18% 80,35% 119,94% 249,08% 325,71% 101,12% 145,27% 76,76% 115,55%

RO
129,03% 209,49% 122,92% 201,24% 73,41% 108,92% 48,77% 79,24% 240,82% 287,29% 240,82% 287,29% 47,82% 78,10%

RR
137,89% 199,88% 137,36% 198,80% 57,41% 89,81% 56,92% 89,23% 179,56% 237,71% 139,66% 205,09% -

RS
113,98% 205,69% 169,80% 285,42% 54,07% 75,08% 54,59% 75,67% 274,34% 325,38% 113,63% 142,76% 45,54% 77,49%

SC
99,52% 166,02% 99,52% 166,02% 30,66% 48,48% 30,66% 48,48% - - 178,76% 216,77% - -

SE
106,58% 182,99% 106,58% 182,99% 28,88% 48,99% 28,88% 48,99% 98,15% 141,65% 98,15% 141,65% 36,93% 66,99%

SP
127,48% 202,31% 127,48% 202,31% 76,76% 100,39% 74,59% 97,93% 266,53% 258,01% 117,24% 146,75% - -

TO
106,58% 182,99% 106,58% 182,99% 28,88% 48,99% 28,88% 48,99% 98,15% 141,65% 98,15% 141,65% 36,93% 66,99%

Vide

redação anterior

dada pelo Ato COTEPE/ICMS

29/15

(novo leiaute da Tabela VII)

- TABELA VII - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

Redação original.

ANEXO VII - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS - (Art. 1º, I, “b”, 3 – PIS/PASEP e COFINS não computadas no preço pelo produtor nacional)

UF	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustível
	Internas	Interesta duais	Internas	Interesta duais	Internas	Interesta duais	Internas	Interesta duais
AC	-	-	-	-	-	-	-	-
AL	121,90%	203,97%	33,39%	60,71%	139,49%	188,54%	40,07%	68,76%
AM	167,63%	256,84%	69,12%	103,76%	103,49%	145,17%	21,92%	46,89%
AP	103,16%	170,88%	32,34%	59,45%	96,27%	123,04%	68,98%	103,59%
BA	125,37%	208,73%	46,69%	72,58%	110,51%	153,62%	33,62%	60,99%
CE	105,17%	181,06%	32,48%	59,61%	110,06%	153,09%	38,84%	67,28%
DF	90,25%	153,66%	24,28%	41,23%	97,16%	124,05%	25,41%	67,21%
ES	134,61%	221,38%	36,86%	55,52%	76,62%	112,79%	-	-
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	101,68%	176,27%	41,04%	65,93%	136,47%	188,38%	48,07%	80,57%
MS	145,65%	227,54%	71,18%	106,24%	139,72%	172,41%	84,40%	122,17%
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	86,86%	149,15%	27,96%	54,17%	118,02%	162,67%	-	-
PR	120,93%	206,85%	57,44%	78,91%	148,25%	182,10%	-	68,65%
RJ	133,65%	233,79%	66,84%	91,77%	54,72%	75,82%	56,50%	93,21%
RN	106,51%	175,35%	35,40%	63,14%	119,98%	165,04%	-	-
RO	104,26%	172,34%	33,22%	60,51%	113,84%	143,00%	47,82%	78,10%
RR	-	-	-	-	-	-	-	-
RS	123,80%	198,41%	56,55%	77,90%	205,92%	247,64%	47,09%	77,22%
SC	99,52%	166,02%	30,66%	48,48%	178,76%	216,77%	-	-
SE	84,96%	153,37%	32,85%	60,06%	134,08%	182,02%	18,13%	42,33%
*SP	93,53%	158,04%	46,08%	66,01%	142,73%	175,83%	-	-
TO	106,58%	175,44%	28,88%	46,45%	98,15%	125,17%	36,93%	64,97%

ANEXO VIII
(Nova redação dada pelo Ato COTEPE/ICMS 24/17)

OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 4 – PIS/PASEP, COFINS e CIDE não computadas no preço pelo produtor nacional)

UF
Gasolina Automotiva Comum e Álcool Anidro Gasolina Automotiva Premium e Álcool Anidro Óleo Combustível

Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais

AC
- - - - - -

AL
103,62% 178,93% 103,62% 178,93% 40,07% 68,76%

AM
89,73% 152,98% 89,73% 152,98% - -

AP
88,98% 151,98% 88,98% 151,98% 30,00% 73,33%

BA
174,01% 307,94% 185,34% 327,32% 47,56% 77,79%

CE
88,18% 157,78% 88,18% 157,78% 14,66% 39,83%

DF
58,00% 110,67% 58,00% 110,67% 25,41% 67,21%

ES
282,38% 423,81% 282,38% 423,81% - -

GO
79,94% 143,17% 79,94% 143,17% 74,19% 109,87%

MA
121,00% 194,67% 121,00% 194,67% 90,37% 153,83%

MG
89,10% 166,34% 78,73% 151,74% 40,14% 70,90%

MS
75,37% 150,53% 141,80% 245,43% 89,82% 128,70%

MT
191,54% 284,88% 191,54% 284,88% 150,43% 198,99%

PA
114,22% 206,03% 114,22% 206,03% - -

PB
105,57% 181,60% 105,57% 166,97% 28,34% 56,51%

PE
100,84% 186,92% 100,84% 186,92% 59,32% 94,29%

PI
54,60% 106,13% 54,60% 106,13% 17,04% 41,01%

PR
96,72% 173,23% 96,72% 173,23% - 74,28%

RJ
134,02% 254,58% 134,02% 254,58% - 25,00%

RN
77,58% 150,12% 77,58% 150,12% 35,80% 65,61%

RO
92,45% 160,06% 92,45% 160,06% 34,58% 62,15%

RR
67,93% 114,09% 67,93% 114,09% - -

RS
85,15% 164,50% 128,07% 225,81% 23,94% 51,14%

SC
66,44% 121,92% 66,44% 121,92% 9,93% 36,81%

SE
71,57% 135,03% 71,57% 135,03% 25,41% 52,94%

SP
143,06% 223,02% 143,06% 223,02% 24,26% 51,54%

TO
71,57% 135,03% 71,57% 135,03% 25,41% 52,94%

Vide

redação anterior

dada pelo Ato COTEPE/ICMS

29/15

(novo leiaute da Tabela VIII) -

TABELA VIII - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

Redação original.

ANEXO VIII - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS - (Art. 1º, I, “a”, 4 – PIS/PASEP, COFINS e CIDE não computadas no preço pelo produtor nacional)

UF	Gasolina Automotiva e Álcool Anidro		Óleo Combustível
	Internas	Interestaduais	Internas	Interestaduais
AC	-	-	-	-
AL	103,62%	178,93%	40,07%	68,76%
AM	17,80%	57,06%	9,62%	36,42%
AP	85,76%	147,68%	44,29%	73,84%
BA	111,44%	189,64%	37,50%	65,67%
CE	88,18%	157,78%	14,66%	38,15%
DF	58,00%	110,67%	25,41%	67,21%
ES	99,92%	173,86%	-	-
GO	79,94%	143,17%	74,19%	109,87%
MA	121,00%	194,67%	90,37%	153,83%
MG	110,19%	187,93%	45,42%	77,34%
MS	142,50%	223,34%	89,82%	128,70%
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	54,60%	106,13%	17,04%	41,01%
PR	96,72%	173,23%	-	74,28%
RJ	134,02%	234,32%	0,00%	29,29%
RN	72,95%	130,60%	27,42%	53,52%
RO	70,40%	127,19%	34,58%	62,15%
RR	-	-	-	-
RS	86,23%	148,30%	23,75%	49,09%
SC	66,44%	121,92%	9,93%	36,81%
SE	81,31%	148,37%	-	-
*SP	93,53%	158,04%	24,26%	51,54%
TO	71,57%	128,76%	25,41%	67,21%

ANEXO IX
(Nova redação dada pelo Ato COTEPE/ICMS 24/17)

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
(Art. 1º, I, "b", 4 – PIS/PASEP, COFINS e CIDE não computadas no preço pelo produtor nacional

UF
Gasolina Automotiva Comum Gasolina Automotiva Premium Óleo Diesel Óleo Diesel S10 GLP (P13) GLP Óleo Combustível

Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais

AC
- - - - - - - - - - - - - -

AL
158,92% 254,68% 158,92% 254,68% 36,87% 64,91% 36,87% 64,91% - - 139,49% 188,54% 40,07% 68,76%

AM
159,91% 246,55% 152,98% 237,31% 66,12% 102,59% 64,81% 100,98% 274,97% 357,28% 114,26% 161,30% - -

AP
158,88% 245,18% 151,98% 235,97% 61,57% 115,43% 65,66% 120,87% 436,31% 509,44% 148,70% 231,60% 30,00% 73,33%

BA
174,01% 307,94% 185,34% 327,32% 81,80% 126,29% 85,47% 131,05% 160,22% 199,36% 85,44% 110,72% 47,56% 77,79%

CE
163,68% 261,20% 163,68% 261,20% 35,55% 63,31% 35,55% 63,31% - - 136,68% 188,63% 41,67% 72,77%

DF
119,74% 192,99% 119,74% 192,99% 27,05% 44,37% 27,05% 44,37% 97,16% 124,05% 97,16% 124,05% 25,41% 67,21%

ES
429,96% 625,97% 429,96% 625,97% 80,93% 105,60% 80,93% 105,60% 311,85% 405,78% 167,68% 222,51% - -

GO
135,41% 218,12% 135,41% 218,12% 39,16% 58,13% 39,16% 58,13% 147,63% 181,40% 147,63% 181,40% 44,58% 74,19%

MA
216,65% 322,21% 216,65% 322,21% 65,80% 102,20% 65,80% 102,20% 103,57% 148,26% 103,57% 148,26% 90,37% 153,83%

MG
127,78% 220,82% 103,50% 186,62% 45,49% 71,17% 44,71% 70,24% 112,39% 159,01% 112,39% 159,01% 43,48% 74,98%

MS
140,23% 243,19% 222,40% 360,57% 63,34% 96,79% 63,04% 96,43% 314,93% 371,51% 129,07% 160,31% - -

MT
311,77% 410,59% 311,77% 410,59% 162,12% 193,70% 162,12% 193,70% - - 210,33% 235,23% 162,12% 193,70%

PA
201,95% 331,35% 201,95% 331,35% 59,44% 92,10% 59,44% 92,10% - - 141,18% 190,57% - -

PB
194,24% 303,07% - - 58,38% 93,15% - - - - 111,36% 157,76% 26,55% 54,33%

PE
175,12% 293,04% 167,79% 282,55% 80,85% 120,55% 83,57% 123,87% 217,57% 287,28% 75,82% 114,41% 48,17% 80,69%

PI
114,64% 186,19% 114,64% 186,19% 30,87% 57,68% 30,87% 57,68% - - 118,02% 162,67% - -

PR
172,89% 279,01% 172,89% 279,01% 67,42% 90,25% 67,42% 90,25% - - 195,82% 236,16% - 74,28%

RJ
230,04% 400,06% 230,04% 400,06% 81,04% 115,52% 81,04% 115,52% - - 77,32% 101,50% 57,21% 96,51%

RN
143,27% 242,63% 143,27% 242,63% 63,24% 99,07% 86,20% 127,07% 249,08% 325,71% 101,12% 145,27% 76,76% 115,55%

RO
163,63% 256,25% 156,60% 246,75% 90,78% 129,85% 60,90% 93,86% 240,82% 287,29% 240,82% 287,29% 47,82% 78,10%

RR
171,52% 244,72% 169,82% 242,45% 71,28% 106,73% 70,14% 105,34% 179,56% 237,71% 139,66% 205,09% - -

RS
145,17% 250,24% 209,11% 341,59% 67,81% 90,70% 67,63% 90,48% 274,34% 325,38% 113,63% 142,76% 45,54% 77,49%

SC
131,93% 209,24% 131,93% 209,24% 33,54% 51,75% 33,54% 51,75% - - 178,76% 216,77% 47,28% 77,44%

SE
138,31% 226,45% 138,31% 226,45% 31,75% 60,67% 31,75% 60,67% 98,15% 141,65% 98,15% 141,65% 36,93% 66,99%

SP
143,06% 223,02% 143,06% 223,02% 82,45% 106,83% 79,89% 103,93% 266,53% 258,01% 117,24% 146,75% - -

TO
138,61% 226,86% 138,61% 226,86% 31,75% 60,67% 31,75% 60,67% 98,15% 141,65% 98,15% 141,65% 36,93% 66,99%

Vide

redação anterior

dada pelo Ato COTEPE/ICMS

29/15

(novo leiaute da Tabela IX) -

TABELA IX - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

Redação original.

ANEXO IX - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS - (Art. 1º, I, “b”, 4 – PIS/PASEP, COFINS e CIDE não computadas no preço pelo produtor nacional)

UF	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustível
	Internas	Interesta duais	Internas	Interesta duais	Internas	Interesta duais	Internas	Interesta duais
AC	-	-	-	-	-	-	-	-
AL	158,92%	254,68%	36,87%	64,91%	139,49%	188,54%	40,07%	68,76%
AM	239,58%	352,77%	65,02%	98,82%	95,82%	136,01%	20,45%	45,12%
AP	136,42%	215,22%	35,35%	63,08%	96,27%	123,04%	68,98%	103,59%
BA	194,08%	302,85%	50,13%	76,63%	139,98%	189,14%	37,50%	65,67%
CE	163,68%	261,20%	35,55%	63,31%	136,68%	185,15%	41,67%	70,69%
DF	119,74%	192,99%	27,05%	44,37%	97,16%	124,05%	25,41%	67,21%
ES	181,29%	285,33%	40,02%	59,12%	76,62%	112,79%	-	-
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	134,22%	220,85%	44,48%	69,98%	136,47%	188,38%	48,07%	80,57%
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	114,64%	186,19%	30,87%	57,68%	118,02%	162,67%	-	-
PR	172,89%	279,01%	67,42%	90,25%	195,82%	236,16%	-	74,28%
RJ	230,04%	371,49%	81,04%	108,10%	77,32%	101,50%	57,21%	94,09%
RN	141,44%	221,92%	38,66%	67,06%	119,98%	165,04%	-	-
RO	137,45%	216,60%	36,23%	64,13%	113,84%	143,00%	47,82%	78,10%
RR	-	-	-	-	-	-	-	-
RS	123,80%	198,41%	56,55%	77,90%	205,92%	247,64%	47,09%	77,22%
SC	131,93%	209,24%	33,54%	51,75%	178,76%	216,77%	47,28%	77,44%
SE	138,31%	226,45%	41,29%	70,23%	134,08%	182,02%	18,13%	42,33%
*SP	93,53%	158,04%	46,08	66,01%	142,73%	175,83%	-	-
TO	138,61%	218,14%	31,75%	49,71%	98,15%	125,17%	36,93%	64,97%

ANEXO X
(Nova redação dada pelo Ato COTEPE/ICMS 24/17)

OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Art. 1º, I, "c", 2 – exigibilidade suspensa ou sem pagamento de CIDE pelo importador)

UF
Gasolina Automotiva
Comum Gasolina Automotiva
Premium Óleo Diesel Óleo Diesel S10 GLP (P13) GLP QAV Álcool Hidratado

Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais

AC
- - - - - - - - - - - - - -

AL
108,40% 185,47% 108,40% 185,47% 21,26% 46,10% 21,26% 46,10% - - 100,53% 141,60% 12,40% 35,42% - -

AM
120,88% 194,50% 114,99% 186,65% 52,42% 85,87% 51,75% 85,07% 213,57% 282,41% 92,70% 135,01% 30,00% 73,33% 110,29% 180,39%

AP
118,50% 191,34% 112,68% 183,57% 47,89% 97,19% 52,67% 103,56% 348,53% 409,69% 124,76% 199,68% 30,00% 73,33% 119,74% 192,99%

BA
214,37% 325,36% 212,83% 299,38% 65,26% 101,51% 68,69% 105,33% 389,90% 456,77% 389,90% 456,77% 97,82% 138,98% 137,32% 191,04%

CE
137,28% 225,04% 137,28% 225,04% 35,47% 63,21% 35,47% 63,21% - - 95,61% 138,55% 30,00% 73,33% - -

DF
79,33% 139,11% 79,33% 139,11% 14,48% 30,09% 14,48% 30,09% 73,88% 97,59% 73,88% 97,59% - - - -

ES
237,78% 362,71% 237,78% 362,71% 55,54% 76,75% 55,54% 76,75% 250,91% 346,56% 116,07% 160,32% 16,93% 55,91% 152,71% 246,18%

GO
86,70% 152,30% 86,70% 152,30% 31,40% 49,31% 31,40% 49,31% 147,63% 181,40% 147,63% 181,40% 50,26% 50,26% 13,76% 35,28%

MA
152,69% 236,92% 152,69% 236,92% 40,79% 71,70% 40,79% 71,70% 68,25% 105,18% 68,25% 105,18% 112,00% 155,42% 25,22% 65,22%

MG
81,46% 155,58% 70,75% 140,49% 26,71% 49,07% 26,90% 49,30% 84,29% 124,74% 84,29% 124,74% 73,06% 130,74% 59,36% 77,89%

MS
92,70% 175,29% 158,61% 269,44% 43,28% 72,62% 43,93% 73,41% 256,65% 305,28% 110,12% 138,77% 110,84% 154,03% - -

MT
142,38% 215,27% 142,38% 215,27% 139,52% 169,71% 139,52% 169,71% - - 117,99% 138,90% 294,39% 393,88% - -

PA
136,60% 237,99% 136,60% 237,99% 35,39% 63,12% 35,39% 63,12% - - 99,33% 140,16% - - - -

PB
134,80% 221,64% - - 34,49% 64,01% - - - - 74,69% 113,04% 68,35% 105,30% - -

PE
113,90% 205,57% 108,19% 197,42% 54,54% 88,46% 56,87% 91,30% 171,83% 231,50% 60,83% 96,14% - - 64,56% 106,87%

PI
76,51% 135,34% 76,51% 135,34% 17,68% 41,78% 17,68% 41,78% - - 89,07% 127,80% 88,47% 151,30% 41,62% 81,27%

PR
115,47% 199,26% 115,47% 199,26% 43,60% 63,18% 43,60% 63,18% - - 147,41% 181,15% 39,17% 85,73% - -

RJ
158,61% 281,83% 158,61% 281,83% 54,99% 84,51% 54,99% 84,51% - - 48,30% 68,53% 45,69% 67,46% - -

RN
93,64% 172,73% 93,64% 172,73% 41,80% 72,93% 51,89% 85,23% 198,63% 264,18% 83,28% 123,52% - - 25,34% 62,78%

RO
123,48% 202,00% 117,52% 193,95% 73,62% 109,18% 48,92% 79,42% 201,49% 242,60% 201,49% 242,60% 39,96% 86,62% 97,08% 166,33%

RR
86,73% 148,97% 86,73% 148,97% 42,70% 62,16% 42,70% 62,16% - - 155,85% 190,74% - - - -

RS
108,96% 198,51% 163,46% 276,37% 54,24% 75,27% 54,75% 75,85% 219,90% 263,52% 95,29% 121,92% - - 137,86% 199,03%

SC
87,72% 157,15% 87,72% 157,15% 24,55% 50,06% 24,55% 50,06% - - 95,99% 136,14% 19,01% 43,88% - -

SE
108,40% 185,48% 108,40% 185,48% 21,26% 47,88% 21,26% 47,88% 100,53% 144,55% 100,53% 144,55% 12,40% 37,07% - -

SP
92,69% 156,07% 92,69% 156,07% 57,36% 78,39% 56,37% 77,26% 215,05% 258,01% 99,33% 126,40% 47,69% 96,92% 19,89% 24,88%

TO
108,40% 185,48% 108,40% 185,48% 21,26% 47,88% 21,26% 47,88% 100,53% 144,55% 100,53% 144,55% 12,40% 37,07% - -

Vide

redação anterior

dada pelo Ato COTEPE/ICMS

29/15

(novo leiaute da Tabela X) -

TABELA X - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

(Art. 1º, I, “c”, 2 - exigibilidade suspensa ou sem pagamento de CIDE pelo importador)

Vide

redação anterior

dada ao ANEXO X pelo Ato COTEPE/ICMS

45/14

TABELA X - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS (Art. 1º, I, “c”, 2 – exigibilidade suspensa ou sem pagamento de CIDE pelo importador)

Redação original.

UF	Gasolina Automotiva		Óleo Diesel		GLP		QAV
	Internas	Interesta duais	Internas	Interesta duais	Internas	Interesta duais	Internas	Interesta duais
AC	-	-	-	-	-	-	-	-
AL	108,40%	185,47%	21,26%	46,10%	100,53%	141,60%	12,40%	35,42%
AM	431,92%	609,22%	147,49%	198,18%	137,01%	185,55%	152,00%	236,01%
AP	90,99%	154,65%	21,69%	46,62%	72,80%	96,36%	103,59%	171,46%
BA	550,71%	791,38%	34,56%	58,31%	356,50%	418,81%	84,33%	122,69%
CE	137,28%	225,04%	35,47%	63,21%	95,61%	135,68%	30,00%	73,33%
DF	79,33%	139,11%	14,48%	30,09%	73,88%	97,59%	-	-
ES	118,19%	198,90%	25,69%	42,83%	54,75%	86,45%	29,84%	73,12%
GO	86,70%	152,30%	31,40%	49,31%	147,63%	181,40%	50,26%	50,26%
MA	152,69%	236,92%	40,79%	69,63%	68,25%	102,72%	112,00%	155,42%
MG	89,73%	159,90%	28,93%	51,68%	99,26%	143,00%	30,81%	74,41%
MS	175,45%	267,27%	59,16%	91,76%	138,39%	170,90%	110,84%	154,03%
MT	142,38%	215,27%	139,52%	169,71%	117,99%	138,90%	294,39%	393,88%
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%	68,35%	102,83%
PE	166,44%	255,25%	30,08%	58,63%	92,76%	119,05%	41,72%	88,95%
PI	76,51%	135,34%	17,68%	41,78%	89,07%	127,80%	88,47%	151,30%
PR	115,47%	199,26%	43,60%	63,18%	147,41%	181,15%	39,17%	85,73%
RJ	158,61%	269,45%	54,99%	78,15%	48,30%	68,53%	45,69%	82,11%
RN	118,64%	191,51%	38,06%	66,34%	104,66%	146,58%	51,21%	82,19%
RO	92,08%	156,11%	22,57%	47,68%	85,15%	110,40%	39,96%	86,62%
RR	-	-	-	-	-	-	-	-
RS	86,73%	148,97%	41,20%	60,45%	155,85%	190,74%	-	-
SC	87,63%	150,18%	20,47%	36,90%	134,96%	167,00%	-	-
SE	87,72%	157,15%	24,55%	50,06%	95,99%	136,14%	19,01%	43,38%
*SP	63,02%	117,36%	32,51%	50,58%	81,99%	106,80%	47,69%	96,92%
TO	94,73%	159,64%	18,72%	34,91%	74,75%	98,58%	276,91%	354,11%

ANEXO XI
(Nova redação dada pelo Ato COTEPE/ICMS 24/17)

OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Art. 1º, I, "c", 3 – exigibilidade suspensa ou sem pagamento de PIS/PASEP e COFINS pelo importador)

UF
Gasolina Automotiva
Comum Gasolina Automotiva Premium Óleo Diesel Óleo Diesel S10 GLP (P13) GLP QAV Álcool Hidratado

Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais

AC
- - - - - - - - - - - - - - -

AL
121,90% 203,97% 121,90% 203,97% 33,39% 60,71% 33,39% 60,71% - - 139,49% 188,54% 18,64% 42,94% - -

AM
126,28% 201,71% 120,25% 193,66% 52,25% 85,67% 51,59% 84,87% 274,97% 237,28% 114,26% 161,30% 43,49% 91,32% 110,29% 180,39%

AP
124,06% 198,75% 118,09% 190,78% 47,72% 96,96% 52,51% 103,35% 436,31% 509,44% 148,70% 231,60% 30,00% 73,33% 130,98% 207,98%

BA
155,63% 284,14% 161,35% 291,34% 65,26% 101,51% 69,18% 105,33% 389,90% 456,77% 389,90% 456,77% 97,82% 138,98% 154,49% 295,13%

CE
133,34% 219,65% 133,34% 219,65% 49,05% 79,58% 49,05% 79,58% - - 110,06% 156,17% 33,41% 77,88% - -

DF
90,25% 153,66% 90,25% 153,66% 24,28% 41,23% 24,28% 41,23% 97,16% 124,05% 97,16% 124,05% - - - -

ES
239,38% 351,20% 239,38% 351,20% 67,96% 90,87% 67,96% 90,87% 311,85% 405,78% 167,68% 222,51% 24,72% 66,30% 61,38% 90,87%

GO
86,70% 152,30% 86,70% 152,30% 31,40% 49,31% 31,40% 49,31% 147,63% 181,40% 147,63% 181,40% 50,26% 50,26% 23,92% 52,14%

MA
119,54% 192,71% 119,54% 192,71% 49,28% 82,05% 49,28% 82,05% 74,15% 112,38% 74,15% 112,38% 110,36% 153,45% 25,22% 65,22%

MG
113,50% 200,71% 93,76% 172,90% 41,27% 66,20% 40,73% 65,56% 112,39% 159,01% 112,39% 159,01% 80,12% 140,16% 59,36% 77,89%

MS
125,65% 222,35% 202,82% 332,60% 58,85% 91,39% 58,79% 91,31% 314,93% 371,51% 129,07% 160,31% 118,71% 163,50% - -

MT
133,85% 189,97% 133,85% 189,97% 149,49% 179,55% 149,49% 179,55% - - 166,35% 187,72% 296,68% 391,88% - -

PA
114,40% 206,29% 114,40% 206,29% 43,56% 72,97% 43,56% 72,97% - - 111,02% 154,24% - - - -

PB
105,38% 181,34% - - 42,86% 73,73% - - - - 78,33% 117,48% 65,13% 101,38% - -

PE
155,93% 265,61% 149,10% 255,86% 74,85% 113,23% 77,48% 116,44% 217,57% 287,28% 75,82% 114,41% - - 72,75% 117,17%

PI
86,86% 149,15% 86,86% 149,15% 27,96% 54,17% 27,96% 54,17% - - 118,02% 162,67% 103,02% 170,70% 41,62% 81,27%

PR
120,93% 206,85% 120,93% 206,85% 57,44% 78,91% 57,44% 78,91% - - 148,25% 182,10% 42,23% 84,75% - -

RJ
133,65% 254,02% 133,65% 254,02% 66,84% 98,62% 66,84% 98,62% - - 54,72% 75,82% 49,18% 71,47% - -

RN
127,95% 221,06% 127,95% 221,06% 58,41% 93,18% 80,35% 119,94% 249,08% 325,71% 101,12% 145,27% - - 41,70% 84,03%

RO
129,03% 209,49% 122,92% 201,24% 73,41% 108,92% 48,77% 79,24% 240,82% 287,29% 240,82% 287,29% 39,96% 86,62% 107,31% 180,15%

RR
123,80% 198,41% 123,80% 198,41% 56,87% 78,26% 56,87% 78,26% - - 205,92% 247,64% - - - -

RS
113,98% 205,69% 169,80% 285,42% 54,07% 75,08% 54,59% 75,67% 274,34% 325,38% 113,63% 142,76% - - 150,95% 215,48%

SC
84,86% 153,37% 84,96% 153,37% 32,85% 60,06% 32,85% 60,06% - - - - - - - -

SE
108,40% 185,48% 108,40% 185,48% 21,26% 47,88% 21,26% 47,88% 100,53% 144,55% 100,53% 144,55% 12,40% 37,07% - -

SP
127,48% 202,31% 127,48% 202,31% 76,76% 100,39% 74,59% 97,93% 266,53% 258,01% 117,24% 146,75% 47,97% 97,29% 19,89% 24,88%

TO
108,40% 185,48% 108,40% 185,48% 21,26% 47,88% 21,26% 47,88% 100,53% 144,55% 100,53% 144,55% 12,40% 37,07% - -

Vide

redação anterior

dada pelo Ato COTEPE/ICMS

29/15

(novo leiaute da Tabela XI) -

TABELA XI - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

(Art. 1º, I, “c”, 3 - exigibilidade suspensa ou sem pagamento de PIS/PASEP e COFINS pelo importador)

Vide

redação anterior

dada ao ANEXO XI pelo Ato COTEPE/ICMS

45/14

TABELA XI - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

(Art. 1º, I, “c”, 3 – exigibilidade suspensa ou sem pagamento de PIS/PASEP e COFINS pelo importador

Redação original.

UF	Gasolina Automotiva		Óleo Diesel		GLP		QAV
	Internas	Interesta duais	Internas	Interesta duais	Internas	Interesta duais	Internas	Interesta duais
AC	-	-	-	-	-	-	-	-
AL	121,90%	203,97%	33,39%	60,71%	139,49%	188,54%	18,64%	42,94%
AM	234,54%	346,05%	115,38%	159,49%	103,49%	145,17%	141,74%	222,33%
AP	103,16%	170,88%	32,34%	59,45%	96,27%	123,04%	112,41%	183,22%
BA	230,51%	352,76%	46,69%	72,58%	356,55%	418,81%	84,83%	122,69%
CE	133,34%	219,65%	49,05%	79,58%	110,06%	153,09%	33,41%	77,88%
DF	90,25%	153,66%	24,28%	41,23%	97,16%	124,05%	-	-
ES	134,61%	221,38%	36,86%	55,52%	76,62%	112,79%	38,43%	84,58%
GO	86,70%	152,30%	31,40%	49,31%	147,63%	181,40%	50,26%	50,26%
MA	119,54%	192,71%	49,28%	79,85%	74,15%	109,82%	110,36%	153,45%
MG	101,68%	176,27%	41,04%	65,93%	136,47%	188,38%	38,28%	84,37%
MS	145,65%	227,54%	71,18%	106,24%	139,72%	172,41%	118,71%	163,50%
MT	133,85%	189,97%	149,49%	179,55%	166,35%	187,72%	296,68%	391,88%
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%	65,13%	98,95%
PE	130,95%	207,94%	40,85%	71,77%	93,00%	119,32%	45,98%	94,64%
PI	86,86%	149,15%	27,96%	54,17%	118,02%	162,67%	103,02%	170,70%
PR	120,93%	206,85%	57,44%	78,91%	148,25%	182,10%	42,23%	84,75%
RJ	133,65%	233,79%	66,84%	91,77%	54,72%	75,82%	49,18%	86,47%
RN	134,95%	213,27%	52,40%	83,62%	149,82%	200,99%	61,46%	94,54%
RO	104,26%	172,34%	33,22%	60,51%	113,84%	143,00%	47,35%	96,47%
RR	-	-	-	-	-	-	-	-
RS	123,80%	198,41%	56,55%	77,90%	205,92%	247,64%	-	-
SC	99,52%	166,02%	30,66%	48,48%	178,76%	216,77%	-	-
SE	84,96%	153,37%	32,85%	60,06%	134,08%	182,02%	25,95%	51,75%
*SP	93,53%	158,04%	46,08%	66,01%	142,73%	175,83%	47,97%	97,29%
TO	106,58%	175,44%	28,88%	46,45%	98,15%	125,17%	274,53%	351,24%

ANEXO XII
(Nova redação dada pelo Ato COTEPE/ICMS 24/17)

OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Art. 1º, I, "c", 4 – exigibilidade suspensa ou sem pagamento de PIS/PASEP, COFINS e CIDE pelo Importador)

UF
Gasolina Automotiva
Comum Gasolina Automotiva Premium Óleo Diesel Óleo Diesel S10 GLP (P13) GLP QAV Álcool Hidratado

Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais Internas Interesta
duais

AC
- - - - - - - - - - - - - - - -

AL
158,92% 254,68% 158,92% 254,68% 36,87% 64,91% 36,87% 64,91% - - 139,49% 188,54% 18,64% 42,94% - -

AM
159,91% 246,55% 152,98% 237,31% 66,12% 102,59% 64,81% 100,98% 274,97% 357,28% 114,26% 161,30% 43,49% 91,32% 110,29% 180,39%

AP
158,88% 245,18% 151,98% 235,97% 61,57% 115,43% 65,66% 120,87% 436,31% 509,44% 148,70% 231,60% 30,00% 73,33% 130,98% 207,98%

BA
174,01% 307,94% 185,34% 327,32% 81,80% 126,29% 85,47% 131,05% 389,90% 456,77% 389,90% 456,77% 98,35% 138,98% 154,49% 295,13%

CE
212,10% 327,54% 212,10% 327,54% 52,95% 84,27% 52,95% 84,27% - - 136,68% 188,63% 36,65% 82,20% - -

DF
119,74% 192,99% 119,74% 192,99% 27,05% 44,37% 27,05% 44,37% 97,16% 124,05% 97,16% 124,05% - - - -

ES
429,96% 625,97% 429,96% 625,97% 80,93% 105,60% 80,93% 105,60% 311,85% 405,78% 167,68% 222,51% 24,72% 66,30% 72,32% 105,60%

GO
135,41% 218,12% 135,41% 218,12% 39,16% 58,13% 39,16% 58,13% 147,63% 181,40% 147,63% 181,40% 50,26% 50,26% 23,92% 52,14%

MA
216,65% 322,21% 216,65% 322,21% 65,80% 102,20% 65,80% 102,20% 103,57% 148,26% 103,57% 148,26% 121,75% 167,17% 25,22% 65,22%

MG
127,78% 220,82% 103,50% 186,62% 45,49% 71,17% 44,71% 70,24% 112,39% 159,01% 112,39% 159,01% 80,12% 140,16% 75,59% 96,00%

MS
140,23% 243,19% 222,40% 360,57% 63,34% 96,79% 63,04% 96,43% 314,93% 371,51% 129,07% 160,31% 120,54% 165,71% - -

MT
311,77% 410,59% 311,77% 410,59% 162,12% 193,70% 162,12% 193,70% - - 210,33% 235,23% 162,12% 193,70% - -

PA
201,95% 331,35% 201,95% 331,35% 59,44% 92,10% 59,44% 92,10% - - 141,18% 190,57% - - - -

PB
194,24% 303,07% - - 58,38% 93,15% - - - - 111,36% 157,76% 76,10% 114,76% - -

PE
175,12% 293,03% 167,79% 282,55% 80,85% 120,55% 83,57% 123,87% 217,57% 287,28% 75,82% 114,41% - - 72,75% 117,17%

PI
114,64% 186,19% 114,64% 186,19% 30,87% 57,68% 30,87% 57,68% - - 118,02% 162,67% 103,02% 170,70% - -

PR
172,89% 279,01% 172,89% 279,01% 67,42% 90,25% 67,42% 90,25% - - 195,82% 236,16% 45,73% 94,84% - -

RJ
230,04% 400,06% 230,04% 400,06% 81,04% 115,52% 81,04% 115,52% - - 77,32% 101,50% 52,60% 75,40% - -

RN
143,27% 242,63% 143,27% 242,63% 63,24% 99,07% 86,20% 127,07% 249,08% 325,71% 101,12% 145,27% - - 41,70% 84,03%

RO
163,63% 256,25% 156,60% 246,75% 90,78% 129,85% 60,90% 93,86% 240,82% 287,29% 240,82% 287,29% 39,96% 86,62% 107,31% 180,15%

RR
157,43% 243,25% 156,53% 242,06% 70,74% 95,18% 70,09% 94,37% 320,18% 320,18% 320,18% 320,18% - - - -

RS
145,17% 250,24% 209,11% 341,59% 67,81% 90,70% 67,63% 90,48% 274,34% 325,38% 113,63% 142,76% - - 150,95% 215,48%

SC
131,93% 209,24% 131,93% 209,24% 33,54% 51,75% 33,54% 51,75% - - 178,76% 216,77% - - - -

SE
138,61% 226,86% 138,61% 226,86% 31,75% 60,67% 31,75% 60,67% 98,15% 141,65% 98,15% 141,65% 294,25% 358,43% - -

SP
143,06% 223,02% 143,06% 223,02% 82,45% 106,83% 79,89% 103,93% 266,53% 258,01% 117,24% 146,75% 55,25% 107,00% 19,89% 24,88%

TO
138,61% 226,86% 138,61% 226,86% 31,75% 60,67% 31,75% 60,67% 98,15% 141,65% 98,15% 141,65% 294,25% 358,43% - -

Vide

redação anterior

dada pelo Ato COTEPE/ICMS

29/15

(novo leiaute da Tabela XII) -

TABELA XII - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS -

(Art. 1º, I, “c”, 2 - exigibilidade suspensa ou sem pagamento de CIDE pelo importador)

Vide

redação anterior

dada ao ANEXO XII pelo Ato COTEPE/ICMS

45/14

TABELA XII - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

(Art. 1º, I, “c”, 2 - exigibilidade suspensa ou sem pagamento de CIDE pelo importador

)

Redação original.

UF	Gasolina Automotiva		Óleo Diesel		GLP		QAV
	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais
AC	-	-	-	-	-	-	-	-
AL	158,92%	254,68%	36,87%	64,91%	139,49%	188,54%	18,64%	42,94%
AM	324,47%	465,96%	110,15%	153,20%	95,89%	136,01%	139,74%	219,65%
AP	136,42%	215,22%	35,35%	163,08%	96,27%	123,04%	112,41%	183,22%
BA	268,67%	405,03%	50,13%	76,63%	224,97%	269,29%	84,83%	122,69%
CE	212,10%	327,54%	52,95%	84,27%	136,68%	185,15%	36,65%	82,20%
DF	119,74%	192,99%	27,05%	44,37%	97,16%	124,05%	-	-
ES	181,29%	285,33%	40,02%	59,12%	76,62%	112,79%	38,43%	84,58%
GO	135,41%	218,12%	39,16%	58,13%	147,63%	181,40%	50,26%	50,26%
MA	216,65%	322,21%	65,80%	99,76%	103,57%	145,27%	121,75%	167,17%
MG	134,22%	220,85%	44,48%	69,98%	136,47%	188,38%	38,28%	84,37%
MS	245,18%	360,24%	87,44%	125,83%	185,03%	223,90%	120,54%	165,71%
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%	76,10%	112,16%
PE	233,88%	345,18%	53,52%	87,22%	130,48%	161,91%	48,97%	98,62%
PI	114,64%	186,19%	30,87%	57,68%	118,02%	162,67%	103,02%	170,70%
PR	172,89%	279,01%	67,42%	90,25%	195,82%	236,16%	45,73%	94,84%
RJ	230,04%	371,49%	81,04%	108,10%	77,32%	101,50%	52,6%	90,82%
RN	181,24%	274,99%	56,54%	88,60%	149,82%	200,99%	61,46%	94,54%
RO	137,45%	216,60%	36,23%	64,13%	113,84%	143,00%	47,35%	96,47%
RR	-	-	-	-	-	-	-	-
RS	123,80%	198,41%	56,55%	77,90%	205,92%	247,64%	-	-
SC	131,93%	209,24%	33,54%	51,75%	178,76%	216,77%	-	-
SE	138,31%	226,45%	41,29%	70,23%	134,08%	182,02%	25,95%	51,75%
*SP	93,53%	158,04%	46,08%	66,01%	142,73%	175,83%	55,25%	107,00%
TO	138,61%	218,14%	31,75%	49,71%	98,15%	125,17%	294,25%	375,00%

ANEXO XIII
(Nova redação dada pelo Ato COTEPE/ICMS 24/17)

OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 5 – PIS/PASEP e COFINS não computadas no preço pela distribuidora de combustíveis)

UF Álcool Hidratado

Internas Interestaduais

7% 12% Originado de Importação 4%

AC
- - - -

AL
90,32% 150,75% 137,27% -

AM
46,72% 87,52% 77,43% 87,80%

AP
68,91% 109,45% 98,19% 116,20%

BA
44,37% 66,66% 57,96% 71,20%

CE
46,15% 86,79% 76,75% -

DF
48,45% 89,73% 79,53% 90,02%

ES
61,38% 90,87% 90,87% 96,38%

GO
23,92% 60,78% 52,14% 65,97%

MA
25,22% 60,04% 51,43% -

MG
57,91% - 63,70% 78,58%

MS
177,18% 254,25% 235,21% -

MT
170,35% 257,18% 257,18% -

PA
31,53% 81,70% 71,93% -

PB
25,76% 51,89% 43,73% 56,79%

PE
26,03% 67,43% 58,44% 72,84%

PI
34,48% 71,87% 62,63% 66,99%

PR
50,86% - 50,86% 64,57%

RJ
36,16% 66,62% 57,66% 71,99%

RN
17,86% 46,26% 38,39% 50,98%

RO
32,24% 66,20% 62,36% 71,56%

RR
32,03% 69,32% 60,21% 70,58%

RS
43,35% - 80,21% 96,59%

SC
72,31% 120,22% 108,38% -

SE
44,70% 84,94% 74,99% 90,90%

SP
19,89% - 36,23% -

TO
44,70% 84,94% 74,99% 90,90%

Redação original.

UF	Álcool hidratado
	Internas	Interestaduais
		7%	12%	Originado de Importação 4%
AC	90,32%	150,75%	137,27%	-
AL	-	-	-	-
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%	-
RO	-	-	-	-
RR	-	-	-	-
RS	53,07%	61,77%	53,07%	66,99%
SC	72,31%	120,22%	108,38%	-
SE	19,54%	57,49%	49,02%	-
*SP	26,28%	-	43,50%	-
TO	44,70%	84,94%	74,99%	90,90%

ANEXO XIV
(Nova redação dada pelo Ato COTEPE/ICMS 24/17)

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS, PRODUTOR NACIONAL DE LUBRIFICANTES, IMPORTADOR DE LUBRIFICANTES E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, II - lubrificantes)

UF Lubrificantes Derivados de Petróleo Lubrificantes Não Derivados de Petróleo

Internas Interestaduais Internas Interestaduais

7% 12% Originado de Importação 4%

AC
61,31% 94,35% 61,31% 80,75% 71,03% 86,58%

AL
61,31% 94,35% 61,31% 80,74% 71,03% 86,58%

AM
61,31% 96,72% 61,31% 82,855 73,11% 88,85%

AP
61,31% 115,08% 61,31% 100,02% 89,27% 106,48%

BA
73,11% 111,11% 73,11% 93,98% 83,54% 100,23%

CE
61,31% 96,72% 61,31% 82,95% 73,11% 88,85%

DF
61,31% 96,72% 61,31% 82,95% 71,11% 88,85%

ES
61,31% 94,35% 61,31% 80,74% 71,03% 86,58%

GO
61,31% 94,35% 61,31% 80,74% 71,03% 86,58%

MA
61,31% 96,72% 61,31% 82,95% 73,11% 88,85%

MG
61,31% 96,72% 61,31% - 73,11% 88,85%

MS
61,31% 94,35% 61,31% 80,75% 71,03% 86,58%

MT
61,31% 94,35% 61,31% 80,75% 71,03% 86,58%

PA
61,31% 94,35% 61,31% 80,75% 71,03% 86,58%

PB
61,31% 96,72% 61,31% 82,95% 73,11% 88,85%

PE
61,31% 96,72% 61,31% 82,95% 73,11% 88,85%

PI
61,31% 94,35% 61,31% 80,75% 71,03% 86,58%

PR
61,31% 96,72% 61,31% - 73,11% 88,85%

RJ
61,31% 101,64% 61,31% 87,52% 77,44% 93,57%

RN
61,31% 96,72% 61,31% 82,95% 73,11% 88,85%

RO
61,31% 95,53% 61,31% 81,84% 72,06% 87,71%

RR
61,31% 94,35% 61,31% 80,75% 71,03% 86,58%

RS
61,31% 96,72% 61,31% - 73,11% 88,85%

SC
61,31% 94,35% 61,31% 80,75% 71,03% 86,58%

SE
61,31% 96,72% 61,31% 82,95% 73,11% 88,85%

SP
61,31% 96,72% 61,31% - 73,12% 88,85%

TO
61,31% 96,72% 61,31% 82,95% 73,11% 88,85%

Redação original.

ANEXO XIV - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS, PRODUTOR NACIONAL DE LUBRIFICANTES OU IMPORTADOR DE UBRIFICANTES

(Art. 1º, II - lubrificantes)

UF	Lubrificantes Derivados de Petróleo		Lubrificantes Não Derivados de Petróleo
	Internas	Interestaduais	Internas	Interestaduais
				7%	12%	Originado de Importação 4%
AC	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
AL	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
AM	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
AP	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
BA	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
*CE	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
DF	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
ES	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
GO	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
*MA	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
MG	61,31%	96,72%	61,31%	-	73,11%	88,85%
MS	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
MT	-	-	-	-	-	-
PA	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
PB	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
PE	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
PI	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
PR	61,31%	96,72%	61,31%	-	73,11%	88,85%
RJ	61,31%	99,15%	61,31%	-	75,25%	91,18%
RN	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
RO	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
RR	-	-	-	-	-	-
RS	61,31%	94,35%	61,31%	-	71,03%	86,58%
SC	61,31%	94,35%	61,31%	-	71,03%	86,58%
SE	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
*SP	61,31%	96,72%	61,31%	-	73,12%	88,85%
TO	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%

RETIFICAÇÃO
(Publicada no DOU de 12.11.13)

No Anexo XVI do Ato COTEPE/ICMS 42/13, de 20 de setembro de 2013, publicado no DOU de 2 de outubro de 2013, Seção 1, páginas 16 a 21.

onde se lê:

“...

UF
Lubrificantes Derivados de Petróleo
Lubrificantes Não Derivados de Petróleo

Internas
Interestaduais
Internas
Interestaduais

7%
12%
Originado de
Importação
4%

(...)

CE
-
-
-
-
-
-

...”;

leia-se:

“...

UF
Lubrificantes Derivados de Petróleo
Lubrificantes Não Derivados de Petróleo

Internas
Interestaduais
Internas
Interestaduais

7%
12%
Originado de
Importação
4%

*CE
61,31%
94,35%
61,31%
80,75%
71,03%
86,58%

...”.

MANUEL DOS ANJOS MARQUES TEIXEIRA

RETIFICAÇÃO
(Publicada no DOU de 13.01.14)

No Anexo XIV do Ato COTEPE/ICMS 42/13, de 20 de setembro de 2013, publicado no DOU de 2 de outubro de 2013, Seção 1, páginas 16 a 21.

onde se lê:
“...

UF
Lubrificantes Derivados de Petróleo
Lubrificantes Não Derivados de Petróleo

Internas
Interestaduais
Internas
Interestaduais

7%
12%
Originado de
Importação
4%

(...)

RR - - - - - -

...”;

leia-se:

“...

UF
Lubrificantes Derivados de Petróleo
Lubrificantes Não Derivados de Petróleo

Internas
Interestaduais
Internas
Interestaduais

7%
12%
Originado de
Importação
4%

*RR 61,31% 94,35% 61,31% 80,75% 71,03% 86,58%

...”.

*Republicação
RETIFICAÇÃO
(Publicada no DOU de 17.03.14, p. 46)

No Anexo XIV do Ato COTEPE/ICMS 42/13, de 20 de setembro de 2013, publicado no DOU de 2 de outubro de 2013, Seção 1, páginas 16 a 21.
onde se lê:

UF	Lubrificantes Derivados de Petróleo		Lubrificantes Não Derivados de Petróleo
	Internas	Interestaduais	Internas	Interestaduais
				7%	12%	Originado de Importação 4%
(...)
CE	-	-	-	-	-	-

leia-se:

“...

UF
Lubrificantes Derivados de Petróleo
Lubrificantes Não Derivados de Petróleo

Internas
Interestaduais
Internas
Interestaduais

7%
12%
Originado de
Importação
4%

CE
61,31%
94,35%
61,31%
80,75%
71,03%
86,58%

MANUEL DOS ANJOS MARQUES TEIXEIRA

*Republicado por ter saído com incorreções no texto original no DOU de 12.11.13, Seção 1, página 32.

RETIFICAÇÃO
(Publicada no DOU de 17.11.14)

No Anexo I do Ato COTEPE/ICMS 42/13, de 20 de setembro de 2013, publicado no DOU de 2 de outubro de 2013, Seção 1, páginas 16 a 21, na linha referente ao estado do Rio de Janeiro.
onde se lê:

UF	Gasolina Automotiva e Álcool Anidro		Álcool Hidratado				Óleo Combustível		Gás Natural Veicular
	Internas	Interesta- duais	Internas	Interestaduais			Internas	Interesta- duais	Internas	Interesta- duais
				Alíquota 7%	Alíquota 12%	Originado de Importação 4%
RJ	31,92%	88,46%	34,36%	81,09%	71,35%	-	11,35%	23,46%	100,00%	-

leia-se:

UF	Gasolina Automotiva e Álcool Anidro		Álcool Hidratado				Óleo Combustível		Gás Natural Veicular
	Internas	Interesta- duais	Internas	Interestaduais			Internas	Interesta- duais	Internas	Interesta- duais
				Alíquota 7%	Alíquota 12%	Originado de Importação 4%
*RJ	31,92%	88,46%	25,00%	52,96%	44,74%	57,89%	11,35%	23,46%	100,00%	-

MANUEL DOS ANJOS MARQUES TEIXEIRA

UF	Gasolina Automotiva Comum		Gasolina Automotiva Premium		Óleo Diesel		Óleo Diesel S10		GLP (P13)		GLP		QAV		Álcool Hidratado
UF	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais
AC	163,48%	251,30%	163,48%	251,30%	36,46%	81,95%	36,46%	81,95%	-	-	85,90%	147,87%	45,89%	94,53%	-	-
AL	83,73%	151,68%	83,73%	151,68%	18,52%	42,80%	18,52%	42,80%	-	-	100,53%	141,60%	12,40%	35,42%	61,31%	94,35%
AM	96,11%	161,48%	90,88%	154,51%	40,65%	71,53%	40,48%	71,31%	213,57%	282,41%	92,70%	135,01%	30,00%	73,33%	110,29%	146,74%
AP	93,16%	157,55%	88,01%	150,69%	36,20%	81,60%	41,44%	88,58%	348,53%	409,69%	124,76%	199,68%	30,00%	73,33%	119,74%	157,83%
BA	78,32%	147,64%	60,35%	120,82%	40,35%	70,96%	42,60%	73,95%	190,91%	230,58%	103,37%	131,10%	41,08%	69,97%	225,74%	-
CE	88,82%	158,66%	88,82%	158,66%	32,40%	59,52%	32,40%	59,52%	-	-	130,13%	194,60%	62,48%	116,64%	-	-
DF	59,19%	112,25%	59,19%	112,25%	12,23%	27,54%	12,23%	27,54%	73,88%	97,59%	73,88%	97,59%	-	-	-	-
ES	143,33%	233,33%	143,33%	233,33%	45,86%	65,75%	45,86%	65,75%	250,91%	346,56%	116,07%	160,32%	30,00%	73,33%	33,92%	78,08%
GO	56,46%	111,43%	56,46%	111,43%	17,54%	33,56%	17,54%	33,56%	106,72%	134,91%	106,72%	134,91%	40,85%	40,85%	13,76%	35,28%
MA	75,19%	133,59%	75,19%	133,59%	26,76%	54,59%	26,76%	54,59%	68,25%	105,18%	68,25%	105,18%	101,11%	142,30%	14,95%	47,14%
MG	72,28%	142,65%	63,84%	130,76%	23,49%	45,28%	23,83%	45,68%	84,29%	124,74%	84,29%	124,74%	73,06%	130,74%	59,36%	77,89%
MS	83,20%	161,71%	145,86%	251,23%	39,82%	68,45%	40,60%	69,40%	256,65%	305,28%	110,12%	138,77%	109,09%	151,92%	-	-
MT	133,85%	189,97%	133,85%	189,97%	148,92%	178,91%	148,92%	178,91%	-	-	72,95%	180,32%	296,68%	391,88%	-	-
PA	68,00%	140,00%	68,00%	140,00%	37,92%	66,17%	37,92%	66,17%	-	-	97,38%	137,81%	217,46%	353,51%	-	-
PB	63,90%	124,52%	-	-	20,97%	47,52%	-	-	-	-	74,69%	113,04%	57,87%	92,52%	-	-
PE	102,11%	188,73%	96,72%	181,03%	50,14%	83,09%	52,40%	85,85%	171,83%	231,50%	60,83%	96,14%	-	-	64,56%	106,87%
PI	57,28%	109,71%	57,28%	109,71%	15,32%	38,94%	15,32%	38,94%	-	-	89,07%	127,80%	88,47%	151,30%	29,57%	65,91%
PR	70,05%	136,18%	70,05%	136,18%	35,04%	53,45%	35,04%	53,45%	-	-	147,41%	181,15%	42,86%	90,48%	-	-
RJ	83,08%	77,39%	-	-	42,83%	70,04%	-	-	-	-	48,30%	68,53%	42,37%	63,64%	-	-
RN	83,81%	158,89%	75,90%	140,96%	38,14%	68,47%	47,97%	80,45%	198,63%	264,18%	83,28%	123,52%			25,34%	43,25%
RO	98,11%	167,71%	92,82%	160,57%	59,11%	91,70%	38,47%	66,83%	201,49%	242,60%	201,49%	242,60%	39,96%	86,62%	97,08%	134,37%
RR	156,38%	220,48%	156,38%	220,48%	82,26%	119,59%	82,26%	119,59%	172,69%	228,55%	172,69%	228,55%	68,16%	124,22%	-	-
RS	85,87%	165,53%	134,35%	234,79%	42,55%	61,99%	43,57%	63,15%	219,90%	263,52%	95,29%	121,92%	-	-	137,86%	199,03%
SC	65,84%	121,12%	65,84%	121,12%	18,12%	34,23%	18,12%	34,23%	-	-	134,96%	167,00%	40,76%	87,69%	-	-
SE	72,85%	136,78%	72,85%	136,78%	16,38%	41,93%	16,38%	41,93%	74,75%	113,11%	74,75%	113,11%	72,75%	100,87%	-	-
SP	93,49%	157,14%	93,49%	157,14%	50,86%	71,02%	53,63%	74,16%	179,08%	217,13%	86,21%	111,44%	40,76%	87,69%	20,67%	25,70%
TO	72,85%	136,78%	72,85%	136,78%	16,38%	41,93%	16,38%	41,93%	74,75%	113,11%	72,75%	113,11%	72,75%	100,87%	-	-