Texto:
ATO COTEPE/MVA Nº 5, DE 8 DE MAIO DE 2013
. Publicado no DOU de 09.05.13.
. Retificado no DOU de 15.05.13.

TABELA I - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

RETIFICAÇÃO
(Publicada no DOU de 15.05.13)

No Ato COTEPE/MVA Nº 5, de 8 de março de 2013, publicado no DOU de 9 de maio de 2013, Seção 1, páginas 39 e 40:

TABELA I - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

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

Ato:	Ato COTEPE/MVA
Número:	5
Complemento:	/2013
Publicação:	05/09/2013
Ementa:	Altera as Tabelas I, II, III e XIII anexas ao ATO COTEPE/ICMS 21/08, que divulga as margens de valor agregado a que se refere a cláusula oitava do Convênio ICMS 110/07, que dispõe sobre o regime de substituição tributária nas operações com combustíveis e lubrificantes, derivados ou não de petróleo, e com outros produtos.
Assunto:	Substituição Tributária-Combustíveis e outros derivados ou não de Petróleo

	Gasolina Automotiva e Álcool Anidro		Álcool hidratado				Óleo Combustível		Gás Natural Veicular		Lubrificante Derivado de Petróleo		Lubrificante Não derivado de Petróleo
	Internas	Interesta-duais	Internas	Interestaduais duais			Internas	Interes taduais	Internas	Interes taduais	Internas	Interes taduais	Internas	Interestaduais
	Internas	Interesta-duais	Internas	Alíquota 7%	Alíquota 12%	Origina do de Importa ção 4%	Internas	Interes taduais	Internas	Interes taduais	Internas	Interes taduais	Internas	Alíquota 7%	Alíquota 12%	Originado de Importação 4%
AC	39,21%	83,97%	41,58%	73,45%	64,60%		9,93%	36,81%	-	-	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
AL	33,41%	82,75%	74,72%	122,59%	110,62%		24,46%	49,96%	-	-	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
AM	13,56%	51,41%	19,44%	68,26%	59,26%		-	-	-	-	-	-	-	-	-	-
AP	22,54%	63,38%	18,76%	47,26%	39,34%	52,01%	28,21%	54,46%	-	-	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
BA	29,66%	77,62%	31,69%	51,21%	43,07%	56,08%	10,30%	37,27%	-	-	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
CE	23,41%	69,05%	34,17%	66,37%	57,43%		9,62%	36,42%	-	-	-	-	-	-	-	-
*DF	15,78%	54,37%	36,28%	68,98%	59,90%	74,44%	9,94%	46,59%	-	-	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
ES	36,69%	87,24%	25,20%	59,50%	50,92%	-	-	-	-	-	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
GO	21,41%	64,06%	13,76%	42,97%	35,28%		54,78%	86,48%	-	-	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
MA	26,18%	68,24%	14,95%	42,54%	34,87%		9,62%	36,42%	-	-	-	-	-	-	-	-
MG	42,64%	95,40%	30,45%	49,78%	41,72%	54,61%	29,01%	57,33%	-	-	61,31%	96,72%	61,31%	-	73,11%	88,85%
MS	41,38%	88,50%	94,57%	141,26%	128,29%		59,96%	92,72%	-	-	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
MT	69,67%	124,93%	114,64%	184,10%	184,10%		138,36%	184,70%	-	-	-	-	-	-	-	-
PA	21,09%	72,98%	20,44%	60,01%	51,41%		30,00%	56,63%	-	-	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
PB	18,09%	57,45%	15,45%	43,15%	35,46%		22,29%	47,33%	137,98%	-	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
PE	38,23%	84,30%	36,37%	69,09%	60,00%		16,28%	40,10%	-	-	-	-	-	-	-	-
PI	14,50%	52,66%	23,45%	53,08%	44,85%		11,89%	34,81%	-	-	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
PR	26,69%	75,96%	25,00%	56,98%	25,00%	36,36%	20,23%	46,67%	70,00%	-	61,31%	96,72%	61,31%	-	73,11%	88,85%
RJ	31,92%	88,46%	34,36%	81,09%	71,35%		11,35%	23,46%	100,00%	-	-	-	-	-	-	-
RN	23,86%	65,15%	16,93%	44,99%	37,19%		13,22%	36,41%	-	-	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
RO	23,34%	64,46%	85,71%	130,29%	117,90%		29,00%	57,82%	-	-	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
RR	17,80%	47,25%	20,00%	48,81%	40,81%		9,97%	36,86%	-	-	-	-	-	-	-	-
RS	35,75%	81,00%	38,81%	46,69%	38,81%	51,43%	9,96%	32,48%	-	-	61,31%	94,35%	61,31%	-	71,03%	86,58%
SC	20,49%	60,66%	19,69%	-	42,76%		9,93%	36,81%	90,71%	-	61,31%	94,35%	61,31%	-	71,03%	86,58%
SE	18,46%	62,27%	9,73%	39,80%	32,28%		-	-	-	-	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
SP	59,19%	112,25%	25,00%	-	46,67%		10,48%	34,73%	-	-	61,31%	96,72%	61,31%	-	73,12%	88,85%
TO	25,72%	67,62%	32,84%	64,72%	55,86%	70,05%	9,94%	46,59%	-	-	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%

UF	Gasolina Automotiva		Óleo Diesel		G L P		Óleo Combustível		Gás Natural Veicular		Lubrificante Derivado de Petróleo		Lubrificante Não derivado de Petróleo
	Internas	Interesta duais	Internas	Interesta duais	Internas	Interes taduais	Internas	Interestaduais	Internas		Internas	Interesta duais	Internas	Interestaduais
	Internas	Interesta duais	Internas	Interesta duais	Internas	Interes taduais	Internas	Interestaduais	Internas		Internas	Interesta duais	Internas	Alíquota 7%	Alíquota 12%	Originado de Importação 4%
AC	101,12%	166,51%	41,13%	84,29%	136,32%	180,65%	41,45%	76,22%	30%		61,31%	94,35%	61,31%	80,75%	71,03%	86,58%

AL	83,73%	151,68%	18,52%	42,80%	100,53%	141,60%	24,46%	49,95%	131,71		61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
AM	63,93%	118,57%	22,24%	47,28%	86,48%	124,67%	-	-	30%		-	-	-	-	-	-
AP	68,68%	124,91%	19,25%	43,68%	72,80%	96,36%	50,14%	80,90%	30%		61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
BA	78,60%	144,66%	31,79%	58,79%	98,32%	138,97%	31,46%	58,38%	203,53%		61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
CE	69,94%	132,80%	19,16%	43,56%	95,61%	135,68%	29,76%	56,34%	107,26%	119,74%	-	-	-	-	-	-
*DF	59,19%	112,25%	12,23%	27,54%	73,88%	97,59%	9,94%	46,59%	30%		61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
ES	89,02%	158,93%	23,13%	39,92%	54,75%	86,45%	-	-	151,58%		61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
GO	56,46%	111,43%	17,54%	33,56%	106,72%	134,91%	28,47%	54,78%	30%		61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
MA	75,19%	133,59%	26,76%	52,72%	68,25%	102,72%	-	-	30%		-	-	-	-	-	-
MG	67,81%	129,88%	26,18%	48,45%	99,26%	143,00%	31,37%	60,21%	207,40 %		61,31%	96,72%	61,31%		73,11%	88,85%
MS	96,03%	161,38%	45,36%	75,13%	138,39%	170,90%	81,47%	118,64%	243,30%		61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
MT	133,85%	189,97%	148,92%	172,91%	159,50%	180,32%	148,92%	178,91%	223,41%		-	-	-	-	-	-
PA	68,00%	140,00%	37,92%	66,17%	97,38%	137,81%	30,00%	56,63%	30%		61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
PB	63,90%	118,53%	20,97%	45,75%	74,69%	110,47%	19,52%	44,00%	182,13%	201,26%	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
PE	84,30%	145,74%	19,34%	45,54%	92,76%	119,05%	30,31%	57,00%	168,96%		-	-	-	-	-	-
PI	57,28%	109,71%	15,32%	38,94%	89,07%	127,80%	-	-	30%		61,31%	94,35%	61,31%	-	71,03%	86,58%
PR	70,05%	136,18%	35,04%	53,45%	147,41%	181,15%	-	68,69%	30,00%		61,31%	96,72%	61,31%		73,11%	88,85%
RJ	83,08%	161,54%	42,83%	64,17%	48,30%	68,53%	49,45%	84,50%	-		-	-	-	-	-	-
RN	75,04%	133,39%	32,62%	59,78%	84,20%	121,92%	-	-	112,95%	117,00%	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
RO	69,77%	126,35%	20,13%	44,74%	85,15%	110,40%	46,40%	76,39%	31,30%	58,25%	61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
RR	107,72%	159,65%	45,81%	75,67%	118,16%	162,84%	-	-	-		-	-	-	-	-	-
RS	86,73%	148,97%	41,20%	60,45%	155,85%	190,74%	30,70%	57,47%	-		61,31%	94,35%	61,31%	-	71,03%	86,58%
SC	65,84%	121,12%	18,12%	34,23%	134,96%	167,00%	40,80%	69,64%	-		61,31%	94,35%	61,31%	-	71,03%	86,58%
SE	52,96%	109,54%	17,94%	42,10%	95,99%	136,14%	4,97%	26,47%	131,71%		61,31%	94,35%	61,31%	80,74%	71,03%	86,58%
SP	59,19%	112,25%	33,80%	52,05%	81,99%	106,80%	-	-	-		61,31%	96,72%	61,31%	-	73,12%	88,85%
TO	72,85%	130,47%	16,38%	32,25%	74,75%	98,58%	21,67%	46,59%	30%		61,31%	94,35%	61,31%	80,74%	71,03%	86,58%

UF	Gasolina Automotiva		Óleo Diesel		GLP		QAV		Lubrificante Derivado de Petróleo		Lubrificante Não derivado de Petróleo
	Internas	Interesta-duais	Internas	Interesta-duais	Internas	Interesta-duais	Internas	Interesta-duais	Internas	Interesta-duais	Internas	Originado de Importação 4%

AC	163,48%	251,30%	36,46%	81,95%	85,90%	147,87%	45,89%	94,53%	61,31%	94,35%	61,31%	86,58%

AL	83,73%	151,68%	18,52%	42,80%	100,53%	141,60%	12,40%	35,42%	61,31%	94,35%	61,31%	86,58%
AM	63,93%	118,57%	22,24%	47,28%	86,48%	124,67%	-	-	-	-	-	-
AP	68,68%	124,91%	19,25%	43,68%	72,80%	96,36%	103,59%	171,46%	61,31%	94,35%	61,31%	86,58%
BA	166,72%	265,37%	31,79%	55,05%	120,39%	150,45%	84,83%	122,69%	61,31%	94,35%	61,31%	86,58%
CE	88,82%	158,66%	32,40%	59,52%	130,13%	194,60%	62,48%	116,64%	-	-	-	-
*DF	59,19%	112,25%	12,23%	27,54%	73,88%	97,59%	-	-	61,31%	94,35%	61,31%	86,58%
ES	89,02%	158,93%	23,13%	39,92%	54,75%	86,45%	29,84%	73,12%	61,31%	94,35%	61,31%	86,58%
GO	56,46%	111,43%	17,54%	33,56%	106,72%	134,91%	40,85%	40,85%	61,31%	94,35%	61,31%	86,58%
MA	75,19%	133,59%	26,76%	52,72%	68,25%	102,72%	101,11%	142,30%	-	-	-	-
MG	67,81%	129,88%	26,18%	48,45%	99,26%	143,00%	30,81%	74,41%	61,31%	96,72%	61,31%	88,85%
MS	96,03%	161,38%	45,36%	75,13%	138,39%	170,90%	109,09%	151,92%	61,31%	94,35%	61,31%	86,58%
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%	61,31%	94,35%	61,31%	86,58%
PB	63,90%	118,53%	20,97%	45,75%	74,69%	110,47%	57,87%	90,20%	61,31%	94,35%	61,31%	86,58%
PE	84,30%	145,74%	19,34%	45,54%	92,76%	119,05%	-	-	-	-	-	-
PI	57,28%	109,71%	15,32%	38,94%	89,07%	127,80%	88,47%	151,30%	61,31%	94,35%	61,31%	86,58%
PR	70,05%	136,18%	35,04%	53,45%	147,41%	181,15%	42,86%	90,48%	61,31%	96,72 %	61,31%	88,85%
RJ	83,08%	161,54%	42,83%	64,17%	48,30%	68,53%	42,37%	77,96%	-	-	-	-
RN	89,60%	152,79%	47,36%	77,54%	104,66%	146,58%	51,21%	82,19%	61,31%	94,35%	61,31%	86,58%
RO	69,77%	126,35%	20,13%	44,74%	85,15%	110,40%	39,96%	86,62%	61,31%	94,35%	61,31%	86,58%
RR	156,38%	220,48%	82,26%	119,59%	172,69%	228,55%	68,16%	124,22%	-	-	-	-
RS	86,73%	148,97%	41,20%	60,45%	155,85%	190,74%	-	-	61,31%	94,35%	61,31%	86,58%
SC	65,84%	121,12%	18,12%	34,23%	134,96%	167,00%	-	-	61,31%	94,35%	61,31%	86,58%
SE	52,96%	109,54%	17,94%	42,10%	95,99%	136,14%	19,01%	43,38%	61,31%	94,35%	61,31%	86,58%
SP	59,19%	112,25%	33,80%	52,05%	81,99%	106,80%	40,76%	87,69%	61,31%	96,71%	61,31%	88,85%
TO	72,85%	130,47%	16,38%	32,25%	74,75%	98,58%	72,85%	130,47%	61,31%	94,35%	61,31%	86,58%

UF	Álcool hidratado
	Internas	Interestaduais
		7%	12%	Originado de Importação 4%
AL	90,32%	150,75%	137,27%
AM	22,61%	51,16%	49,88%
AP	29,37%	60,42%	51,79%	65,59%
BA	58,31%	81,77%	72,00%	87,63%
CE	46,15%	86,79%	76,75%
*DF	48,45%	89,73%	79,53%	90,02%
ES	36,38%	79,68%	70,02%
GO	23,92%	60,78%	52,14%
MA	25,22%	60,04%	51,43%
MG	42,11%	63,16%	54,39%	68,43%
MS	177,18%	254,25%	235,21%
MT	170,35%	257,18%	257,18%
PA	31,53%	81,70%	71,93%
PB	25,76%	60,73%	52,09%	66,99%
PE	48,55%	89,85%	79,64%
PI	34,48%	71,87%	62,63%	66,99%
PR	50,86%	-	50,86%	64,57%
RJ	46,36%	105,51%	94,46%
RN	27,37%	62,79%	54,04%
RS	53,07%	61,77%	53,07%	66,99%
SC	72,31%	120,22%	108,38%
SE	19,54%	57,49%	49,02%
SP	36,17%	-	64,67%
TO	44,70%	84,94%	74,99%	90,90%