Legislação Tributária
ICMS

Ato:Ato COTEPE/MVA
Número:3
Complemento:/2009
Publicação:04/08/2009
Ementa:Altera as Tabelas I, II e III, anexas ao ATO COTEPE/ICMS 21/08, que divulga as margens de valor agregado a que se refere a cláusula oitava do Convênio ICMS 110/07, que dispõe sobre o regime de substituição tributária nas operações com combustíveis e lubrificantes, derivados ou não de petróleo, e com outros produtos.
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/MVA Nº 3, DE 7 DE ABRIL DE 2009

O Secretário Executivo do Conselho Nacional de Política Fazendária - CONFAZ, no uso de suas atribuições e considerando o disposto na cláusula oitava do Convênio ICMS 110/07, de 28 de setembro de 2007, torna público que as unidades federadas, a partir de 16 de abril de 2009, adotarão as seguintes margens de valor agregado, em relação às Tabelas I, II e III, de que trata o inciso II do Ato COTEPE/ICMS Nº 21/08, de 25 de junho de 2008.
TABELA I - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS
UF.
Gasolina Automotiva
e Álcool Anidro
Álcool Hidratado
Óleo Combustível
Gás Natural Veícular
Internas
Interestaduais
Internas
Interest.
Internas
Interest.
Internas
Interest.
Alíq. 7%
Alíq. 12%
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%
28,21%
54,46%
-
-
BA
29,66%
77,62%
31,69%
63,30%
54,53%
10,30%
37,27%
-
-
CE
23,41%
69,05%
34,17%
66,37%
57,43%
9,62%
36,42%
-
-
DF
15,78%
54,37%
36,28%
68,98%
59,90%
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%
90,19%
30,45%
61,76%
53,06%
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%
9,62%
36,42%
-
-
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
63,31%
126,82%
38,41%
56,98%
48,54%
20,23%
46,67%
-
-
RJ
31,92%
88,46%
34,36%
81,09%
71,35%
11,35%
23,46%
100,00%
-
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%
19,59%
44,08%
-
-
RR
17,80%
47,25%
20,00%
48,81%
40,81%
9,97%
36,86%
-
-
RS
21,49%
61,99%
33,92%
66,06%
57,13%
9,96%
32,48%
-
-
SC
20,49%
60,66%
58,18%
96,15%
85,60%
9,93%
36,81%
-
-
SE
18,46%
62,27%
9,73%
39,80%
32,28%
-
-
-
-
SP
56,35%
108,46%
25,00%
Nihil
46,67%
10,48%
34,73%
-
-
TO
25,72%
67,62%
32,84%
64,72%
55,86%
9,94%
46,59%
-
-
*MVA’s alteradas por este Ato COTEPE/MVA

TABELA II - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

UF.
Gasolina Automotiva
Óleo Diesel
G L P
Óleo Combustível
Gás Natural Veícular
Internas
Interest.
Internas
Interest.
Internas
Interest.
Internas
Interest.
Internas
Interest.
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%
55,05%
98,32%
138,97%
31,46%
58,38%
203,53%
-
CE
69,94%
132,80%
19,16%
43,56%
95,61%
135,68%
29,76%
56,34%
160,63%
176,33%
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%
123,74%
26,18%
43,38%
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%
29,76%
56,34%
30%
-
PB
63,90%
118,53%
20,97%
45,75%
74,69%
110,47%
19,52%
44,00%
182,13%
201,26%
PE
84,30%
145,74%
19,34%
45,54%
92,76%
119,05%
30,31%
57,00%
168,96%
-
PI
57,28%
109,71%
15,32%
38,94%
89,07%
127,80%
-
-
30%
-
*PR
63,31%
126,82%
25,50%
38,64%
98,82%
125,93%
-
68,69%
30,00%
-
RJ
83,08%
161,54%
42,83%
64,17%
48,30%
68,53%
49,45%
84,50%
-
-
RN
70,63%
127,51%
21,35%
46,21%
84,20%
121,92%
-
-
201,67%
207,42%
RO
69,77%
126,35%
20,13%
44,74%
85,15%
110,40%
31,35%
58,25%
31,35%
58,25%
RR
107,72%
159,65%
45,81%
75,67%
118,16%
162,84%
-
-
-
-
RS
67,18%
122,91%
23,15%
39,95%
140,96%
173,82%
30,70%
57,47%
-
-
SC
65,84%
121,12%
18,12%
34,23%
134,96%
167,00%
40,80%
69,64%
30%
-
SE
52,96%
109,54%
17,94%
42,10%
95,99%
136,14%
4,97%
26,47%
131,71%
-
SP
56,35%
108,46%
27,67%
45,09%
81,99%
106,80%
-
-
-
-
TO
72,85%
130,47%
16,38%
32,25%
74,75%
98,58%
21,67%
46,59%
30%
-
*MVA’s alteradas por este Ato COTEPE/MVA

TABELA III - OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEL
UF.
Gasolina Automotiva
Óleo Diesel
G L P
Q A V
Internas
Interest.
Internas
Interest.
Internas
Interest.
Internas
Interest.
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%
123,74%
26,18%
43,38%
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
63,31%
126,82%
25,50%
38,64%
98,82%
125,93%
42,86%
90,48%
RJ
83,08%
161,54%
42,83%
64,17%
48,30%
68,53%
42,37%
77,96%
RN
89,60%
152,79%
34,83%
62,45%
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
67,18%
122,91%
23,15%
39,95%
140,96%
173,82%
-
-
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
56,35%
108,46%
27,67%
45,09%
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%
*MVA’s alteradas por este Ato COTEPE/MVA
Este ato entra em vigor na data de sua publicação no Diário Oficial da União.

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