Legislação Tributária
ICMS

Ato:Convênio ICMS
Número:3
Complemento:/2004
Publicação:02/04/2004
Ementa:Altera o Convênio ICMS 03/99, e o Convênio ICMS 140/02, relativamente a percentuais de margem de valor agregado para as operações com combustíveis e lubrificantes, derivados ou não de petróleo.
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:

CONVÊNIO ICMS 03/04

Publicado, no âmbito estadual, pelo Decreto nº 2.779/04.
O Conselho Nacional de Política Fazendária - CONFAZ, na sua 76ª reunião extraordinária, realizada em Brasília, DF, no dia 29 de janeiro de 2004, tendo em vista o disposto nos arts. 102 e 199 do Código Tributário Nacional (Lei nº 5.172, de 25 de outubro de 1966) e nos arts. 6º ao 10 da Lei Complementar nº 87, de 13 de setembro de 1996, resolve celebrar o seguinte

C O N V Ê N I O

Cláusula primeira Os percentuais constantes dos Anexo II e III do Convênio ICMS 03/99, de 16 de abril de 1999, aplicáveis ao Estado do Ceará, ficam alterados como segue:
ANEXO II do Convênio ICMS 03/99
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
UF
Gasolina Automotiva
Òleo Diesel
GLP
Òleo Combustível
Gás Natural
Veicular
Internas
Interesta
duais
Internas
Interesta
duais
Internas
Interesta
duais
Internas
Interesta
duais
Internas
AC
96,17%
161,56%
29,44%
29,44%
73,36%
73,36%
35,10%
62,77%
62,77%
AL
86,45%
148,60%
27,18%
53,23%
73,36%
97,00%
35,10%
62,77%
62,77%
AM
113,57%
184,76%
43,61%
76,28%
95,89%
136,01%
20,45%
45,12%
30%
AP
93,33%
157,77%
79,95%
116,81%
125,55%
156,31%
33,17%
60,45%
30%
BA
65,23%
126,34%
27,84%
50,40%
98,32%
138,97%
31,46%
58,38%
203,53%
*CE
72.785%
136,68%
12,78%
50,38%
95,61%
135,68%
29,76%
56,34%
269,81%
DF
68,25%
124,34%
31,09%
48,97%
73,88%
97,59%
9,94%
46,58%
30%
ES
66,57%
122,10%
86,36%
111,78%
52,01%
83,15%
-
-
136,61%
GO
93,18%
161,06%
36,98%
67,06%
127,96%
159,05%
56,63%
88,71%
30%
MA
75,19%
133,59%
26,76%
52,72%
68,25%
102,72%
-
-
30%
MG
90,92%
154,56%
27,74%
55,78%
73,07%
111,06%
-
-
207,40%
MS
97,18%
162,91%
41,42%
70,38%
104,03%
131,85%
37,22%
65,33%
136,33%
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%
PE
84,30%
145,74%
19,34%
45,54%
92,76%
119,05%
30,31%
57,00%
192,13%
PI
69,15%
125,54%
26,08%
51,90%
53,40%
84,82%
100,00%
100,00%
30%
PR
75,01%
136,49%
27,54%
44,93%
115,03%
144,35%
38,29%
68,69%
30%
RJ
83,08
161,54%
42,83%
64,17%
48,30%
68,53%
49,45%
84,50%
-
RN
72,73%
130,30%
25,42%
51,10%
84,19%
121,92%
-
-
236,40%
RO
87,17%
149,55%
17,77%
57,03%
108,54%
136,98%
RR
107,72%
159,65%
45,81%
75,67%
118,16%
162,84%
-
-
-
RS
96,55%
162,07%
29,05%
46,65%
105,31%
133,30%
30,70%
57,47
-
SC
117,84%
190,45%
43,04%
62,55%
188,64%
228,00%
40,80%
69,64%
30%
SE
66,82%
128,52%
26,75%
52,71%
83,34%
120,89%
35,63%
63,41%
212,01%
SP
69,29%
125,72%
32,32%
50,36%
103,01%
130,69%
-
-
-
TO
84,86%
146,48%
26,67%
52,61%
84,06%
109,15%
58,60%
91,09%
30%
ANEXO III do Convênio ICMS 03/99
OPERAÇÕES REALIZADAS POR IMPORTADORES
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
123,74%
198,32%
52,61%
83,87%
108,03%
136,40%
88,89%
127,58%
AM
166,96%
255,95%
82,89%
120,34%
95,89%
136,01%
139,74%
219,65%
AP
93,33%
157,77%
79,95%
116,81%
125,55%
156,31%
194,33%
292,44%
BA
166,72%
265,37%
86,16%
135,65%
120,39%
150,45%
84,83%
122,69%
*CE
91,97%
162,97%
32,69%
87,98%
130,13%
194,60%
62,48%
116,64%
DF
68,25%
124,34%
31,09%
48,97%
73,88%
97,59%
-
-
ES
66,57%
122,10%
86,36%
111,78%
52,01%
83,15%
61,80%
115,74%
GO
110,73%
184,77%
49,44%
82,24%
148,68%
182,59%
53,64%
104,85%
MA
75,19%
133,59%
26,76%
52,72%
68,25%
102,72%
101,11%
142,30%
MG
125,63%
200,85%
50,97%
84,11%
88,80%
130,24%
117,89%
190,53%
MS
116,90%
189,20%
55,56%
87,43%
124,42%
155,03%
108,39%
151,07%
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%
38,88%
85,17%
PI
69,15%
125,54%
26,08%
51,90%
53,40%
84,82%
65,53%
120,70%
PR
75,01%
136,49%
27,54%
44,93%
115,03%
144,35%
42,86%
90,48%
RJ
83,08%
161,54%
42,83%
64,17%
48,30%
68,53%
42,37%
77,96%
RN
90,00%
153,33%
37,96%
66,21%
102,61%
144,11%
37,80%
83,73%
RO
86,26%
148,35%
34,75%
62,35%
108,54%
136,92%
45,89%
94,53%
RR
156,38%
220,48%
82,26%
119,59%
172,69%
228,55%
68,16%
124,22%
RS
96,55%
162,07%
29,05%
46,65%
105,31%
133,30%
-
-
SC
117,84%
190,45%
43,04%
63,87%
188,64%
236,90%
40,80%
65,12%
SE
66,82%
128,52%
26,75%
52,71%
83,34%
120,89%
46,29%
76,26%
SP
69,29%
125,72%
32,32%
50,36%
103,01%
130,69%
40,76%
87,69%
TO
84,86%
146,48%
26,67%
52,61%
84,06%
109,15%
258,06%
331,39
ANEXO II do Convênio ICMS 140/02
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
UF
Gasolina Automotiva
Óleo Diesel
GLP
Óleo Combustível
Internas
Interesta
duais
Internas
Interesta
duais
Internas
Interesta
duais
Internas
Interesta
duais
AL
169,63%
259,51%
40,90%
69,76%
73,36%
97,00%
36,95%
65,00%
AM
325,53%
467,38%
94,33%
134,14%
137,01%
185,55%
25,99%
51,80%
AP
179,52%
272,70%
120,82%
166,05%
125,55%
156,31%
34,92%
62,55%
BA
153,16%
246,79%
23,99%
65,32%
98,35%
138,97%
31,46%
58,38%
*CE
146,47%
137,63%
24,00%
65,33%
95,61%
135,68%
35,44%
63,19%
DF
132,04%
209,87%
43,78%
63,39%
73,88%
97,59%
9,94%
46,58%
ES
136,95%
215,94%
105,79%
133,85%
52,49%
83,72%
GO
274,34%
462,60%
67,43%
104,18%
181,91%
220,35%
56,63%
88,71%
MA
152,69%
236,92%
40,79%
69,63%
68,25%
102,72%
81,11%
141,48%
MG
169,61%
259,48%
52,76%
86,29%
73,07%
111,06%
-
-
MS
209,75%
313,00%
70,26%
105,13%
124,42%
155,03%
-
-
MT
142.38%
215,27%
139,52%
169,71%
117,99%
138,90%
139,52%
169,71%
PA
136,60%
237,99%
35,39%
63,12%
99,33%
140,16%
-
-
PB
134,80%
213,07%
34,49%
62,04%
74,69%
110,47%
20,98%
45,76%
PE
166,44%
255,25%
30,08%
58,63%
92,76%
119,05%
30,31%
57,00%
PI
132,27%
209,69%
38,80%
67,23%
53,40%
84,82%
100,00%
100,00%
PR
150,63%
238,69%
39,32%
58,32%
137,43%
169,81%
-
66,61%
RJ
158,61%
269,45%
54,99%
78,15%
48,30%
68,53%
50,13
85,34%
RN
148,38%
231,17%
39,57%
68,16%
84,19%
121,92%
-
-
RO
164,68%
252,91%
46,28%
76,24%
108,54%
136,98%
-
-
RS
181,27%
275,03%
39,44%
58,45%
105,31%
133,30%
38,88%
67,33%
SC
249,67%
366,22%
63,30%
85,56%
188,64%
228,00%
40,80%
69,94%
SE
139,52%
228,12%
41,19%
70,11%
83,34%
120,89%
-
-
SP
137,87%
217,17%
46,35%
66,31%
103,01%
130,69%
-
-
TO
159,75%
246,34%
38,70%
67,10%
84,06%
109,15%
109,15%
92,85%
ANEXO IV do Convênio ICMS 140/02
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
UF
Gasolina Automotiva
Óleo Diesel
GLP
Óleo Combustivel
Internas
Interesta
duais
Internas
Interesta
duais
Internas
Interesta
duais
Internas
Interesta
duais
AL
133,65%
211,53%
49,77%
80,45%
76,74%
100,84%
41,32%
70,26%
AM
167,63%
256,84%
69,12%
103,76%
103,49%
145,17%
21,92%
46,89%
AP
142,26%
223,02%
111,92%
155,33%
126,27%
157,12%
39,30%
67,83%
BA
124,38%
207,37%
35,05%
80,06%
110,51%
153,62%
33,62%
60,99%
*CE
118,02%
198,66%
35,39%
80,52%
110,06%
153,09%
38,84%
67,28%
DF
110,84%
181,13%
52,84%
73,68%
79,86%
104,39%
9,94%
46,58%
ES
108,74%
178,32%
117,28%
146,90%
83,92%
121,59%
-
-
GO
142,89%
228,24%
46,975%
79,24%
145,43%
178,90%
59,63%
92,33%
MA
119,54%
192,71%
49,28%
79,85%
74,15%
109,82%
86,59%
148,79%
MG
139,25%
219,00%
64,47%
100,57%
76,91%
115,75%
-
-
MS
171,80%
262,40%
83,20%
120,72%
143,02%
176,16%
-
-
MT
133,85%
189,97%
149,49%
179,55%
167,35%
187,72%
149,49%
179,55%
PA
114,40%
206,29%
43,56%
72,97%
111,02%
154,24%
-
-
PB
105,38%
173,85%
42,46%
71,64%
78,33%
114,85%
25,02%
50,62%
PE
130,95%
207,94%
40,85%
71,77%
93,00%
119,32%
30,65%
57,41%
PI
111,97%
182,63%
48,48%
78,89%
59,44%
92,10%
100,00%
100,00%
PR
120,06%
197,38%
48,70%
68,98%
171,91%
208,99%
-
68,65%
RJ
133,65%
233,79%
66,84%
91,77%
54,72%
75,82%
56,50%
93,21%
RN
116,45%
188,60%
47,69%
77,95%
86,62%
86,62%
-
-
RO
133,41%
211,22%
58,68%
91,18%
109,02%
137,52%
-
-
RS
146,30%
228,40%
50,46%
70,98%
105,32%
133,31%
36,71%
64,71%
SC
172,98%
263,97%
66,77%
89,51%
197,39%
237,94%
-
-
SE
110,51%
188,36%
49,26%
79,84%
85,76%
123,81%
-
-
SP
112,14%
182,85%
54,27%
75,30%
142,73%
175,83%
-
-
TO
131,65%
208,87%
49,17%
79,72%
88,88%
114,64%
65,90%
99,87
ANEXO V do Convênio ICMS 140/02
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
UF
Gasolina Automotiva e Álcool Anidro
Óleo Combustível
Internas
Interestaduais
Internas
Interestaduais
AL
135,72%
214,30%
34,55%
62,10%
AM
17,80%
57,06%
9,62%
36,42%
AP
144,38%
225,83%
38,99%
67,46%
BA
106,03%
174,71%
37,50%
65,67%
*CE
117,78%
198,33%
14,66%
38,15%
DF
106,66%
175,54%
9,94%
46,58%
ES
132,05%
209,40%
-
-
GO
106,44
178,98%
96,13%
136,30%
MA
121,00%
194,67%
90,37%
153,83%
MG
237,85%
350,47%
32,94%
62,12%
MS
288,16%
417,55%
26,03%
51,84%
MT
191,54%
284,88%
150,43%
198,99%
PA
114,22%
206,03%
-
-
PB
105,57%
174,10%
28,34%
54,62%
PE
150,41%
233,88%
21,63%
46,54%
PI
107,25%
176,33%
17,04%
41,01%
PR
215,15%
325,88%
-
74,28%
RJ
134,02%
234,32%
0,00%
29,29%
RN
117,33%
189,78%
18,52%
42,79%
RO
132,02%
209,36%
0,00%
0,00%
RS
146,30%
228,40%
18,24%
42,46%
SC
66,61%
122,15%
9,93%
36,81%
SE
126,69%
210,53%
38,62%
67,01%
SP
198,09%
297,45%
24,26%
51,54%
TO
128,68%
204,91%
65,90%
99,88%
* MVA’s alteradas por este Convênio ICMS

ANEXO VI do Convênio ICMS 140/02
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
UF
Gasolina Automotiva
Óleo Diesel
GLP
Óleo Combustivel
Internas
Interesta
duais
Internas
Interesta
duais
Internas
Interesta
duais
Internas
Interesta
duais
AL
237,89%
350,52%
65,93%
99,92%
107,28%
135,54%
43,25%
72,59%
AM
239,58%
352,77%
65,02%
98,82%
95,82%
136,01%
20,45%
45,12%
AP
250,28%
367,04%
160,05%
213,31%
169,68%
206,46%
41,13%
70,03%
BA
219,45%
337,61%
48,83%
98,44%
139,98%
189,14%
37,50%
65,67%
*CE
211,01%
326,04%
48,84%
98,46%
136,68%
185,15%
41,67%
70,69%
DF
191,23%
288,31%
67,63%
90,49%
107,90%
136,25%
9.94%
46,58%
ES
196,93%
295,91%
139,93%
172,64%
84,50%
122,29%
-
-
GO
202,49%
309,47%
41,86%
73,005%
135,78%
167,93%
63,83%
97,36%
MA
216,65%
322,21%
65,80%
99,76%
103,57%
145,27%
90,37%
153,83%
MG
237,85%
350,47%
80,28%
119,86%
109,93%
156,01%
-
-
MS
288,16%
417,55%
100,50%
141,57%
168,33%
204,92%
-
-
MT
311,77%
410,59%
162,12%
193,70%
210,33%
235,23%
162,12%
193,70%
PA
201,95%
331,35%
59,44%
92,10%
141,18%
190,57%
-
-
PB
194,24%
292,32%
58,38%
90,82%
111,36%
154,65%
26,55%
52,46%
PE
233,88%
345,18%
53,52%
87,22%
130,48%
161,91%
36,30%
64,22%
PI
191,06%
288,08%
63,46%
96,94%
85,60%
123,62%
100,00%
100,00%
PR
215,15%
325,88%
62,43%
84,58%
178,31%
216,27%
-
74,28%
RJ
230,04%
371,49%
81,04%
108,10%
77,32%
101,50%
57,21%
94,09%
RN
211,25%
315,00%
64,37%
98,03%
122,86%
168,50%
-
-
RO
231,68%
342,24%
72,27%
107,55%
149,34%
183,34%
-
RS
252,47%
369,96%
62,57%
84,74%
145,48%
178,95%
45,27%
75,03%
SC
338,18%
484,24%
90,38%
116,34%
245,11%
292,17%
47,28%
77,44%
SE
202,25%
314,04%
66,27%
100,33%
121,83%
167,26%
-
-
SP
198,09%
297,45%
70,62%
93,89%
142,73%
175,83%
TO
225,51%
334,01%
63,33%
96,79%
120,07%
150,08%
67,43%
101,72%
ANEXO VII do Convênio ICMS 140/02
OPERAÇÕES REALIZADAS POR IMPORTADORES
UF
Gasolina Automotiva
Óleo Diesel
GLP
QAV
Internas
Interesta
duais
Internas
Interesta
duais
Internas
Interesta
duais
Internas
Interesta
duais
AL
223.56%
331,41%
69,07%
103,70%
108,03%
136,40%
99,27%
140,09%
AM
431,92%
609,22%
147,49%
198,18%
137,01%
185,55%
152,00%
236,01%
AP
179,52%
272,70%
120,82%
166,05%
125,55%
156,31%
205,32%
307,09%
BA
550,71%
791,38%
215,02%
279,54%
356,50%
418,81%
84,33%
122,69%
*CE
200,57%
311,74%
24,00%
65,33%
95,61%
135,68%
30,00%
73,33%
DF
132,40%
209,87%
43,78%
63,39%
73,88%
97,59%
ES
136,95%
215,94%
105,79%
133,85%
52,49%
83,72%
61,80%
115,74%
GO
269,32%
363,95%
67,43%
104,18%
181,91%
220,35%
53,10%
104,13%
MA
152.69%
236,92%
40,79%
69,63%
68,25%
102,72%
112,00%
155,42%
MG
194,12%
292,16%
65,49%
101,81%
88,80%
130,24%
122,59%
196,79%
MS
288,16%
417,55%
100,50%
141,57%
168,33%
204,92%
117,98%
162,62%
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
132,27%
209,69%
38,80%
67,23%
53,40%
84,82%
72,52%
130,03%
PR
150,63%
238,69%
39,32%
58,32%
137,43%
169,81%
39,17%
85,73%
RJ
158,61%
269,45%
54,99%
78,15%
48,30%
68,53%
45,69%
82,11%
RN
173,21%
264,29%
53,53%
84,98%
102,61%
144,11%
40,88%
87,84%
RO
164,68%
252,91%
46,28%
76,24%
108,54%
136,98%
-
-
RS
181,27%
275,03%
39,44%
58,45%
105,32%
133,31%
-
-
SC
249,67%
366,22%
63,30%
85,56%
186,64%
228,00%
-
-
SE
139,52%
228,12%
41,19%
70,11%
83,34%
120,89%
54,34%
85,95%
SP
137,87%
217,17%
46,35%
66,31%
103,01%
130,69%
47,69%
96,92%
TO
159,75%
246,34%
38,70%
67,10%
84,06%
109,15%
276,91%
354,11%
ANEXO VIII do Convênio ICMS 140/02
OPERAÇÕES REALIZADAS POR IMPORTADORES
UF
Gasolina Automotiva
Óleo Diesel
GLP
QAV
Internas
Interesta
duais
Internas
Interesta
duais
Internas
Interesta
duais
Internas
Interesta
duais
AL
180,37%
273,83%
55,95%
87,89%
74,46%
98,25%
53,18%
84,55%
AM
234,54%
346,05%
115,38%
159,49%
103,49%
145,17%
141,74%
222,33%
AP
142,26%
223,02%
111,92%
155,33%
126,27%
157,12%
209,39%
312,51%
BA
230,51%
352,76%
152,45%
204,15%
356,55%
418,81%
84,83%
122,69%
*CE
142,25%
231,85%
35,39%
80,52%
110,06%
153,09%
33,41%
77,88%
DF
110,84%
181,13%
52,84%
73,68%
79,86%
104,39%
ES
108,74%
178,32%
117,28%
146,90%
83,92%
121,59%
65,44%
120,59%
GO
139,70%
223,92%
46,97%
79,24%
145,43%
178,90%
47,05%
96,07%
MA
119,54%
192,71%
49,28%
79,85%
74,15%
109,82%
110,36%
153,45%
MG
161,00%
248,00%
78,17%
117,28%
93,00%
135,36%
129,04%
205,39%
MS
209,75%
313,00%
70,26%
105,13%
124,42%
155,03%
108,39%
151,07%
MT
133,85%
189,97%
149,49%
179,55%
166,35%
187,72%
296,68%
391,88%
PA
114,04%
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
111,97%
182,63%
48,48%
78,89%
59,44%
92,10%
73,99%
131,99%
PR
120,06%
197,38%
48,70%
68,98%
171,91%
208,99%
42,23%
84,75%
RJ
133,65%
233,79%
66,84%
91,77%
54,72%
75,82%
49,18%
86,47%
RN
138,09%
217,46%
62,46%
95,74%
105,29%
147,33%
44,84%
93,13%
RO
133,41%
211,22%
58,68%
91,18%
109,02%
137,52%
-
-
RS
146,30%
228,40%
50,46%
70,98%
105,32%
133,31%
-
-
SC
172,98%
263,97%
66,77%
89,51%
197,39%
237,94%
-
-
SE
110,51%
188,36%
49,26%
79,84%
85,76%
123,81%
53,02%
84,36%
SP
112,14%
182,85%
54,27%
75,30%
142,73%
175,83%
47,97%
97,29%
TO
131,65%
208,87%
49,17%
79,72%
88,88%
114,64%
274,53%
351,24%
ANEXO IX do Convênio ICMS 140/02
OPERAÇÕES REALIZADAS POR IMPORTADORES
UF
Gasolina Automotiva
Óleo Diesel
GLP
QAV
Internas
Interesta
duais
Internas
Interest
duais
Internas
Interesta
duais
Internas
Interesta
duais
AL
305,46%
440,62%
99,11%
139,89%
148,73%
182,65%
108,44%
151,13%
AM
324,47%
465,96%
110,15%
153,20%
95,89%
136,01%
139,74%
219,65%
AP
250,28%
367,04%
160,05%
213,31%
169,68%
206,46%
220,93%
327,91%
BA
268,67%
405,03%
140,31%
189,53%
224,97%
269,29%
84,83%
122,69%
*CE
279,29%
419,57%
48,84%
98,46%
136,68%
185,15%
36,65%
82,20%
DF
191,23%
288,31%
67,63%
90,49%
107,90%
136,25%
ES
196,93%
295,91%
139,93%
172,64%
84,50%
122,29%
70,08%
126,77%
GO
199,02%
304,08%
41,86%
73,00%
135,78%
167,93%
45,65%
94,20%
MA
216,65%
322,21%
65,80%
99,76%
103,57%
145,27%
121,75%
167,17%
MG
268,57%
391,42%
95,31%
138,18%
129,02%
179,29%
133,98%
211,97%
MS
171,80%
262,40%
83,20%
120,72%
143,02%
176,16%
111,95%
155,36%
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
191,06%
288,08%
63,46%
96,94%
85,60%
123,62%
81,35%
141,80%
PR
215,15%
325,88%
62,43%
84,58%
178,31%
216,27%
45,73%
94,84%
RJ
230,04%
371,49%
81,04%
108,10%
77,32%
101,50%
52,6%
90,82%
RN
242,37%
356,50%
80,80%
117,84%
145,14%
195,35%
48,09%
97,45%
RO
231,68%
342,24%
72,27%
107,55%
149,34%
183,34%
-
-
RS
252,47%
369,96%
62,57%
84,74%
145,48%
178,95%
-
-
SC
338,18%
484,24%
90,38%
116,34%
245,11%
292,17%
-
-
SE
202,25%
314,04%
66,27%
100,33%
121,83%
167,26%
61,43%
94,50%
SP
198,09%
297,45%
70,62%
93,89%
142,73%
175,83%
55,25%
107,00%
TO
225,51%
334,01%
63,33%
96,79%
120,07%
150,08%
294,25%
375,00%
Cláusula terceira Este convênio entra em vigor na data de sua publicação no Diário Oficial da União.
Brasília, DF, 29 de janeiro de 2004