Legislação Tributária
ICMS

Ato:Convênio ICMS
Número:1
Complemento:/2006
Publicação:02/10/2006
Ementa:Altera os Convênios ICMS 03/99 e 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 01/06
. Divulgado, no âmbito estadual, pelo Decreto 7.125/06.

O Conselho Nacional de Política Fazendária - CONFAZ, na sua 90ª reunião extraordinária, realizada em Brasília, DF, no dia 9 de fevereiro de 2006, 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 Anexos I, II e III do Convênio ICMS 03/99, de 16 de abril de 1999, aplicáveis à unidade federada indicada, ficam alterados como segue:
ANEXO I
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

UF.
Gasolina Automotiva e
Álcool Anidro
Álcool Hidratado
Óleo Combustível
Interestaduais
Internas
Interest.
Internas
Alíq. 7%
Alíq. 12%
Interna
Interest.
Interest.
Internas
AC
39,21%
83,97%
41,58%
73,45%
64,60%
9,62%
36,42%
AL
34,28%
79,03%
12,23%
39,16%
31,68%
16,94%
40,89%
AM
19,37%
59,16%
23,46%
53,09%
51,76%
9,62%
36,42%
AP
39,23%
85,64%
15,04%
42,65%
34,98%
32,52%
59,67%
BA
27,96%
75,29%
31,69%
63,30%
54,53%
10,30%
37,27%
CE
21,80%
62,40%
34,17%
66,37%
57,43%
9,62%
36,42%
DF
21,45%
61,93%
35,02%
67,42%
58,42%
9,94%
46,58%
ES
76,83%
135,77%
39,86%
73,42%
64,10%
66,57%
122,10%
GO
51,71%
105,01%
36,20%
71,18%
61,98%
10,07%
32,62%
MA
26,18%
68,24%
14,95%
42,54%
34,87%
9,62%
36,42%
MG
90,92%
154,56%
114,83%
-
152,07%
15,47%
40,82%
MS
41,38%
88,50%
154,45%
215,52%
198,56%
34,56%
62,12%
MT
69,67%
124,93%
114,64%
184,10%
184,10%
138,36%
184,70%
PA
21,09%
72,98%
20,44%
60,01%
51,41%
9,62%
36,42%
PB
18,09%
57,45%
15,45%
43,15%
35,46%
22,29%
47,33%
PE
38,23%
84,30%
36,37%
69,09%
60,00%
16,28%
40,10%
PI
22,14%
62,85%
45,79%
80,78%
71,16%
11,89%
34,81%
PR
66,66%
125,21%
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%
RN
22,08%
62,78%
31,91%
63,57%
54,78%
13,23%
36,42%
RO
34,26%
79,01%
32,81%
64,68%
55,83%
9,97%
36,86%
RR
17,80%
47,25%
20,00%
48,81%
40,81%
9,97%
36,86%
*RS
23,16%
71,07%
33,65%
72,63%
63,35%
9,97%
32,49%
SC
66,61%
122,15%
44,18%
78,79%
69,19%
9,93%
36,81%
SE
25,11%
71,39%
11,47%
42,01%
34,38%
10,48%
39,23%
SP
56,35%
108,46%
25,00%
nihil
46,67%
10,48%
34,73%
TO
33,32%
77,76%
71,19%
112,28%
100,87%
58,60%
91,09%
*MVA’s alteradas por este Convênio ICMS
ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
UF.
Gasolina Automotiva
Óleo Diesel
GLP
Óleo Combustível
GNV
Internas
Interest.
Internas
Interest.
Internas
Interest.
Internas
Interest.
Internas
AC
101,12%
166,51%
41,13%
84,29%
136,32%
180,65%
41,45%
76,22%
30%
AL
86,45%
148,60%
27,18%
53,23%
73,36%
97,00%
35,10%
62,77%
204,97%
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
72,78%
136,68%
13,80%
37,10%
95,61%
135,68%
29,76%
56,34%
214,30%
DF
68,25%
124,34%
31,09%
48,97%
73,88%
97,59%
9,94%
46,58%
30%
ES
147,54%
230,06%
40,09%
68,79%
113,57%
157,32%
-
-
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
96,03%
161,38%
45,36%
75,13%
126,43%
157,31%
-
-
208,03%
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%
168,96%
PI
69,15%
125,54%
26,08%
51,90%
53,40%
84,82%
100,00%
100,00%
30%
PR
66,66%
125,21%
22,00%
38,64%
98,82%
125,93%
-
68,69%
30,00%
RJ
83,08%
161,54%
42,83%
64,17%
48,30%
68,53%
49,45%
84,50%
-
RN
68,67%
124,90%
14,86%
38,38%
84,19%
121,92%
-
-
201,67%
RO
87,17%
149,55%
17,77%
57,03%
108,54%
136,98%
RR
107,72%
159,65%
45,81%
75,67%
118,16%
162,84%
-
-
-
*RS
69,55%
135,49%
23,91%
40,80%
124,83%
155,49%
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%
72,97%
108,40%
212,01%
SP
56,35%
108,46%
27,67%
45,09%
81,99%
106,80%
-
-
-
TO
84,86%
146,48%
26,67%
52,61%
84,06%
109,15%
58,60%
91,09%
30%
*MVA’s alteradas por este Convênio ICMS
ANEXO III
OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEL
UF.
Gasolina Automotiva
Óleo Diesel
GLP
QAV
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
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%
26,44%
52,34%
130,13%
194,60%
62,48%
116,64%
DF
68,25%
124,34%
31,09%
48,97%
73,88%
97,59%
-
-
ES
147,54%
230,06%
40,09%
68,79%
113,57%
157,32%
11,32%
48,42%
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
96,03%
161,38%
45,36%
75,13%
126,43%
157,31%
98,03%
138,59%
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
66,66%
125,21%
22,00%
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
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
69,55%
135,49%
23,91%
40,80%
124,83%
155,49%
-
-
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
56,35%
108,46%
27,67%
45,09%
81,99%
106,80%
40,76%
87,69%
TO
84,86%
146,48%
26,67%
52,61%
84,06%
109,15%
258,06%
331,39%
*MVA’s alteradas por este Convênio ICMS

Cláusula segunda Os percentuais constantes dos Anexos I, II, III, IV, V, VI, VII, VIII, IX e X do Convênio ICMS 140/02, de 13 de dezembro de 2002, aplicáveis à unidade federada indicada, ficam alterados como segue:
ANEXO I
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
UF.
Gasolina Automotiva
Óleo Diesel
GLP
Óleo Combustível
Internas
Interest.
Internas
Interest.
Internas
Interest.
Internas
Interest.
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%
35,82%
63,64%
95,61%
135,68%
35,44%
63,19%
DF
132,40%
209,87%
43,78%
63,39%
73,88%
97,59%
9,94%
46,58%
ES
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
175,45%
267,27%
59,16%
91,76%
126,43%
157,31%
-
-
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
128,01%
208,13%
32,10%
50,12%
98,82%
125,93%
-
66,61%
RJ
158,61%
269,45%
54,99%
78,15%
48,30%
68,53%
50,13
85,34%
RN
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
120,21%
205,85%
31,58%
49,53%
124,83%
155,49%
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
90,43%
153,90%
36,79%
55,44%
81,99%
106,80%
nihil
nihil
TO
159,75%
246,34%
38,70%
67,10%
84,06%
109,15%
60,07%
92,85%
*MVA’s alteradas por este Convênio ICMS
ANEXO III
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
*MVA’s alteradas por este Convênio ICMS
ANEXO IV
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
UF.
Gasolina Automotiva
Óleo Diesel
G L P
Óleo Combustível
Internas
Interest.
Internas
Interest.
Internas
Interest.
Internas
Interest.
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%
46,99%
77,09%
110,06%
153,09%
38,84%
67,28%
DF
110,84%
181,13%
52,84%
73,68%
79,86%
104,39%
9,94%
46,58%
ES
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
145,65%
227,54%
71,18%
106,24%
127,93%
159,01%
-
-
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
109,56%
183,19%
42,24%
61,64%
137,52%
170,13%
-
68,65%
RJ
133,65%
233,79%
66,84%
91,77%
54,72%
75,82%
56,50%
93,21%
RN
116,45%
188,60%
47,69%
77,95%
86,62%
124,84%
-
-
RO
133,41%
211,22%
58,68%
91,18%
109,02%
137,52%
-
-
*RS
114,73%
198,24%
44,46%
64,16%
124,84%
155,50%
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
87,74%
150,31%
48,60%
68,87%
142,73%
175,83%
nihil
nihil
TO
131,65%
208,87%
49,17%
79,72%
88,88%
114,64%
65,90%
99,87%
*MVA’s alteradas por este Convênio ICMS
ANEXO V
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
*MVA’s alteradas por este Convênio ICMS
ANEXO VI
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
UF.
Gasolina Automotiva
Óleo Diesel
G L P
Óleo Combustível
Internas
Interest.
Internas
Interest.
Internas
Interest.
Internas
Interest.
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%
59,95%
92,71%
136,68%
185,15%
41,67%
70,69%
DF
191,23%
288,31%
67,63%
90,49%
107,90%
136,25%
9.94%
46,58%
ES
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
245,18%
360,24%
87,44%
125,83%
170,74%
207,65%
-
-
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
186,71%
287,45%
54,02%
75,02%
137,72%
170,13%
-
74,28%
RJ
230,04%
371,49%
81,04%
108,10%
77,32%
101,50%
57,21%
94,09%
RN
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
178,90%
287,36%
53,41%
74,33%
168,82%
205,48%
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
139,12%
218,83%
61,09%
83,06%
142,73%
175,83%
nihil
nihil
TO
225,51%
334,01%
63,33%
96,79%
120,07%
150,08%
67,43%
101,72%
*MVA’s alteradas por este Convênio ICMS
ANEXO VII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
*MVA’s alteradas por este Convênio ICMS
ANEXO VIII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
UF.
Gasolina Automotiva
Óleo Diesel
GLP
QAV
Internas
Interest.
Internas
Interest.
Internas
Interest.
Internas
Interest.
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%
63,32%
96,77%
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
145,65%
227,54%
71,18%
106,24%
127,93%
159,01%
107,14%
149,56%
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
111,97%
182,63%
48,48%
78,89%
59,44%
92,10%
73,99%
131,99%
PR
109,56%
183,19%
42,24%
61,64%
137,72%
170,13%
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
114,73%
198,24%
44,46%
64,16%
124,84%
155,50%
-
-
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
87,74%
150,31%
48,60%
68,87%
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%
*MVA’s alteradas por este Convênio ICMS
ANEXO IX
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
UF.
Gasolina Automotiva
Óleo Diesel
GLP
QAV
Internas
Interest.
Internas
Interest.
Internas
Interest.
Internas
Interest.
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%
79,48%
116,25%
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
245,18%
360,24%
87,44%
125,83%
170,74%
207,65%
113,45%
157,17%
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
186,71%
287,45%
54,02%
75,02%
137,72%
170,13%
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
178,90%
287,36%
53,41%
74,33%
168,82%
205,48%
-
-
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
139,12%
218,83%
61,09%
83,06%
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%
*MVA’s alteradas por este Convênio ICMS
ANEXO X
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS
UF.
ÁLCOOL HIDRATADO
INTERNAS
INTERESTADUAIS
7%
12%
AL
34,47%
71,86%
62,62%
AM
22,61%
51,16%
49,88%
AP
25,32%
60,16%
51,55%
BA
37,97%
81,77%
72,00%
CE
46,15%
86,79%
76,75%
DF
47,08%
87,97%
77,87%
ES
49,76%
91,40%
81,11%
GO
45,48%
82,84%
73,01%
MA
25,22%
60,04%
51,43%
MG
134,02%
-
183,01%
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%
PE
48,55%
89,85%
79,64%
PI
58,81%
102,97%
92,06%
PR
50,86%
-
61,89%
RJ
46,36%
105,51%
94,46%
RN
43,69%
83,65%
73,77%
*RS
45,59%
94,82%
84,34%
SC
34,98%
-
67,38%
SE
21,43%
59,98%
51,38%
SP
36,17%
-
64,67%
TO
86,48%
138,34%
125,52%
Cláusula terceira Ficam convalidados os procedimentos adotados desde 1º de janeiro até a data da entrada em vigor deste convênio, pelo Estado do Rio Grande do Sul, no tocante às margens de valor agregado da gasolina automotiva e do álcool etílico hidratado combustível.

Cláusula terceira Este convênio entra em vigor na data de sua publicação no Diário Oficial da União.