Legislação Tributária
ICMS

Ato:Convênio ICMS
Número:128
Complemento:/2005
Publicação:10/28/2005
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 128/05

Divulgado, no âmbito estadual, pelo Decreto nº 6.829/2005. O Conselho Nacional de Política Fazendária - CONFAZ, na sua 89ª reunião extraordinária, realizada em Brasília, DF, no dia 27 de outubro de 2005, 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 às unidades federadas indicadas, ficam alterados como segue:

ANEXO I
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS
UF.
Gasolina Automotiva e
Álcool Anidro
Álcool Hidratado
Óleo Combustível
Internas
Interest.
Internas
Interestaduais
Internas
Interest.
Alíq. 7%
Alíq. 12%
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
66,57%
122,10%
37,48%
70,47%
61,31%
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
28,36%
80,79%
40,66%
84,25%
74,34%
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
66,57%
122,10%
86,36%
111,78%
52,01%
83,15%
-
-
136,61%
GO
93,18%
161,06%
36,98%
67,06%
127,96%
159,05%
56,63%
88,71%
30%
MA
75,19%
133,59%
26,76%
52,72%
68,25%
102,72%
-
-
30%
MG
90,92%
154,56%
27,74%
55,78%
73,07%
111,06%
-
-
207,40%
MS
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%
33,33%
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
77,23%
149,62%
27,32%
44,68%
113,86%
143,03%
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%
38,68%
67,09%
130,13%
194,60%
62,48%
116,64%
DF
68,25%
124,34%
31,09%
48,97%
73,88%
97,59%
-
-
ES
66,57%
122,10%
86,36%
111,78%
52,01%
83,15%
61,80%
115,74%
GO
110,73%
184,77%
49,44%
82,24%
148,68%
182,59%
53,64%
104,85%
MA
75,19%
133,59%
26,76%
52,72%
68,25%
102,72%
101,11%
142,30%
MG
125,63%
200,85%
50,97%
84,11%
88,80%
130,24%
117,89%
190,53%
MS
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
77,23%
149,62%
27,32%
44,68%
113,86%
143,03%
-
-
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 e IX do Convênio ICMS 140/02, de 13 de dezembro de 2002, aplicáveis às unidades federadas indicadas, ficam alterados como segue:
ANEXO I
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
UF.
Gasolina Automotiva e Àlcool Anidro
Óleo Combustível
Internas
Interestaduais
Internas
Interestaduais
AL
88,11%
150,81%
28,63%
54,97%
AM
19,37%
59,16%
9,62%
36,42%
AP
95,01%
160,02%
32,88%
60,10%
BA
79,13%
145,32%
10,30%
32,89%
CE
72,58%
136,41%
9,62%
32,07%
DF
64,91%
119,88%
9,94%
46,58%
ES
85,18%
146,90%
-
-
GO
81,13%
144,78%
10,07%
32,62%
MA
76,36%
135,14%
18,98%
32,18%
MG
169,61%
259,48%
27,02%
54,90%
MS
93,52%
158,02%
34,56%
62,12%
MT
74,26%
142,01%
129,72%
175,77%
PA
67,86%
139,80%
-
-
PB
64,05%
118,73%
22,69%
47,82%
PE
99,83%
166,44%
16,28%
40,10%
PI
65,38%
120,51%
11,89%
34,81%
PR
128,01%
208,13%
-
66,61%
RJ
83,37%
161,96%
0,00%
23,46%
RN
73,435
131,24%
13,31%
36,51%
RO
85,15%
146,87%
9,62%
36,42%
RS
69,84%
139,21%
9,96%
32,48%
SC
64,42%
119,22%
9,93%
36,81%
SE
79,64%
146,09%
32,52%
59,67%
*SP
90,43%
153,90%
18,73%
44,80%
TO
82,49%
143,32%
58,60%
91,09%
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
137,21%
234,10%
36,27%
54,85%
113,86%
143,03%
30,70%
57,47%
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%
ANEXO IX
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
Cláusula terceira Este convênio entra em vigor na data de sua publicação no Diário Oficial da União.

 Brasília, DF, 27 de outubro de 2005.