Legislação Tributária
ICMS

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

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:
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
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
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
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
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
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
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
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
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
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).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)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)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. (Nova redação dada pelo Ato COTEPE/ICMS 24/17)


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)
UFGasolina Automotiva Comum e Álcool AnidroGasolina Automotiva Premium e Álcool AnidroÁlcool hidratadoÓleo CombustívelGás Natural Veicular
InternasInteresta duaisInternasInteresta
duais
Internas
Interestaduais
InternasInteresta
duais
InternasInterestaduais
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% - -


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 DieselÓleo Diesel S10 GLP (P13) GLP Óleo CombustívelGás Natural Veicular
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
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%--


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

OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEIS
(Art. 1º, I, "c", 1 – regra geral)
UFGasolina
Automotiva Comum
Gasolina Automotiva
Premium
Óleo DieselÓleo Diesel S10 GLP (P13) GLP QAVÁlcool Hidratado
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
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%--


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 AnidroGasolina Automotiva Premium e Álcool Anidro Óleo Combustível
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
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%


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 ComumGasolina Automotiva PremiumÓleo Diesel Óleo Diesel S10 GLP (P13) GLP Óleo Combustível
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
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%


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
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
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%


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
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
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%149,49179,55%
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%


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 AnidroGasolina Automotiva Premium e Álcool Anidro Óleo Combustível
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
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%


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 ComumGasolina Automotiva Premium Óleo Diesel Óleo Diesel S10 GLP (P13) GLP Óleo Combustível
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
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%


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 DieselÓleo Diesel S10 GLP (P13) GLP QAV Álcool Hidratado
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
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%--


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
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
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%--


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
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
duais
InternasInteresta
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%