Legislação Tributária
ICMS

Ato:Ato COTEPE/MVA
Número:3
Complemento:/2011
Publicação:05/10/2011
Ementa:Altera as Tabelas I, II, III, IV, V, VI, VII, VIII, IX, X, XI, XII 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 - MT
Margem de Valor Agregado/Substituição Tributária




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/MVA Nº 03, DE 9 DE MAIO DE 2011
· Publicado no DOU de 10.05.11.


O Secretário Executivo do Conselho Nacional de Política Fazendária - CONFAZ, no uso de suas atribuições e considerando o disposto na cláusula oitava do Convênio ICMS 110/07, de 28 de setembro de 2007, torna público que as unidades federadas, a partir de 16 de Maio de 2011, adotarão as seguintes margens de valor agregado, em relação às Tabelas I, II, III, IV, V, VI, VII, VIII, IX, X, XI, XII e XIII, de que tratam os incisos I, II, III, IV, V, VI, VII, VIII, IX, X, XI, XII e XIII, do Ato COTEPE/ICMS Nº 21/08, de 25 de junho de 2008.


TABELA I - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS
UF
Gasolina Automotiva e
Álcool Anidro
Álcool Hidratado
Óleo Combustível
Gás Natural Veicular
Internas
Interesta-
duais
Internas
Interestaduais
Internas
Interesta-
duais
Internas
Interesta-
duais
Alíquota
7%
Alíquota
12%
AC
39,21%
83,97%
41,58%
73,45%
64,60%
9,93%
36,81%
-
-
AL
33,41%
82,75%
74,72%
122,59%
110,62%
24,46%
49,96%
-
-
AM
13,56%
51,41%
19,44%
68,26%
59,26%
-
-
-
-
AP
22,54%
63,38%
18,76%
47,26%
39,34%
28,21%
54,46%
-
-
BA
29,66%
77,62%
31,69%
51,21%
43,07%
10,30%
37,27%
-
-
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%
9,94%
46,59%
-
-
ES
36,69%
87,24%
25,20%
59,50%
50,92%
-
-
-
-
GO
21,41%
64,06%
13,76%
42,97%
35,28%
54,78%
86,48%
-
-
MA
26,18%
68,24%
14,95%
42,54%
34,87%
9,62%
36,42%
-
-
MG
42,64%
90,19%
30,45%
61,76%
53,06%
29,01%
57,33%
-
-
MS
41,38%
88,50%
94,57%
141,26%
128,29%
59,96%
92,72%
-
-
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%
137,98%
-
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%
-
-
PR
26,69%
75,96%
31,67%
56,98%
41,30%
20,23%
46,67%
70,00%
-
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%
-
-
RO
23,34%
64,46%
85,71%
130,29%
117,90%
29,00%
57,82%
-
-
RR
17,80%
47,25%
20,00%
48,81%
40,81%
9,97%
36,86%
-
-
*RS
34,74%
79,66%
20,93%
49,96%
41,90%
9,96%
32,48%
-
-
SC
20,49%
60,66%
19,69%
-
42,76%
9,93%
36,81%
90,71%
-
SE
18,46%
62,27%
9,73%
39,80%
32,28%
-
-
-
-
SP
56,35%
108,46%
25,00%
-
46,67%
10,48%
34,73%
-
-
TO
25,72%
67,62%
32,84%
64,72%
55,86%
9,94%
46,59%
-
-
* MVA’s alteradas por este Ato COTEPE/MVA

TABELA II - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
UF
Gasolina Automotiva
Óleo Diesel
GLP
Óleo Combustível
Gás Natural Veicular
Internas
Interesta-
duais
Internas
Interesta-
duais
Internas
Interesta-
duais
Internas
Interesta-
duais
Internas
Interesta
duais
AC
101,12%
166,51%
41,13%
84,29%
136,32%
180,65%
41,45%
76,22%
30%
-
AL
83,73%
151,68%
18,52%
42,80%
100,53%
141,60%
24,46%
49,95%
131,71
-
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%
-
BA
78,60%
144,66%
31,79%
55,05%
98,32%
138,97%
31,46%
58,38%
203,53%
-
CE
69,94%
132,80%
19,16%
43,56%
95,61%
135,68%
29,76%
56,34%
160,63%
176,33%
DF
59,19%
112,25%
12,23%
27,54%
73,88%
97,59%
9,94%
46,59%
30%
-
ES
89,02%
158,93%
23,13%
39,92%
54,75%
86,45%
-
-
151,58%
-
GO
56,46%
111,43%
17,54%
33,56%
106,72%
134,91%
28,47%
54,78%
30%
-
MA
75,19%
133,59%
26,76%
52,72%
68,25%
102,72%
-
-
30%
-
MG
67,81%
123,74%
26,18%
43,38%
99,26%
143,00%
31,37%
60,21%
207,40%
-
MS
96,03%
161,38%
45,36%
75,13%
138,39%
170,90%
81,47%
118,64%
243,30%
-
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%
201,26%
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%
-
PR
74,44%
142,28%
35,04%
53,45%
147,41%
181,15%
-
68,69%
30,00%
-
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%
RO
69,77%
126,35%
20,13%
44,74%
85,15%
110,40%
46,40%
76,39%
31,30%
58,25%
RR
107,72%
159,65%
45,81%
75,67%
118,16%
162,84%
-
-
-
-
*RS
85,41%
147,22%
35,53%
54,01%
150,16%
184,28%
30,70%
57,47%
-
-
SC
65,84%
121,12%
18,12%
34,23%
134,96%
167,00%
40,80%
69,64%
-
-
SE
52,96%
109,54%
17,94%
42,10%
95,99%
136,14%
4,97%
26,47%
131,71%
-
SP
56,35%
108,46%
27,67%
45,09%
81,99%
106,80%
-
-
-
-
TO
72,85%
130,47%
16,38%
32,25%
74,75%
98,58%
21,67%
46,59%
30%
-
TABELA V - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
UF
Gasolina Automotiva
Óleo Diesel
GLP
Óleo Combustível
Internas
Interesta-
duais
Internas
Interesta-
duais
Internas
Interesta-
duais
Internas
Interesta-
duais
AL
108,40%
185,47%
21,26%
46,10%
100,53%
141,60%
24,46%
49,95%
AM
325,53%
467,38%
94,33%
134,14%
137,01%
185,55%
25,99%
51,80%
AP
90,99%
154,65%
21,69%
46,62%
72,80%
96,36%
50,14%
80,90%
BA
133,05%
219,25%
34,56%
58,31%
98,35%
138,97%
31,46%
58,38%
CE
108,21%
185,22%
21,64%
46,55%
95,61%
135,68%
35,44%
63,19%
DF
79,33%
139,11%
14,48%
30,09%
73,88%
97,59%
9,94%
46,59%
ES
118,19%
198,90%
25,69%
42,83%
54,75%
86,45%
-
-
GO
89,28%
155,78%
23,71%
40,58%
106,72%
134,91%
28,47%
54,78%
MA
152,69%
236,92%
40,79%
69,63%
68,25%
102,72%
81,11%
141,48%
MG
89,73%
152,98%
28,93%
46,51%
99,26%
143,00%
31,37%
60,21%
MS
175,45%
267,27%
59,16%
91,76%
138,39%
170,90%
-
-
MT
142,38%
215,27%
139,52%
169,71%
117,99%
138,90%
81,47%
118,64%
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
76,51%
135,34%
17,68%
41,78%
89,07%
127,80%
-
-
PR
115,47%
199,26%
43,60%
63,18%
147,41%
181,15%
-
66,61%
RJ
158,61%
269,45%
54,99%
78,15%
48,30%
68,53%
50,13%
85,34%
RN
93,80%
158,40%
23,96%
49,35%
84,20%
121,92%
-
-
RO
92,08%
156,11%
22,57%
47,68%
85,15%
110,40%
31,35%
58,25%
*RS
117,45%
189,94%
42,61%
62,06%
150,16%
184,28%
30,70%
57,47%
SC
87,63%
150,18%
20,47%
36,90%
134,96%
167,00%
40,80%
69,64%
SE
87,72%
157,15%
24,55%
50,06%
95,99%
136,14%
4,97%
26,47%
SP
90,43%
153,90%
36,79%
55,44%
81,99%
106,80%
nihil
nihil
TO
94,73%
159,64%
18,72%
34,91%
74,75%
98,58%
21,67%
46,59%
UF
Gasolina Automotiva
eÁlcool Anidro
Óleo Combustível
Internas
Interestaduais
Internas
Interestaduais
AL
103,62%
178,93%
40,07%
68,76%
AM
17,80%
57,06%
9,62%
36,42%
AP
85,76%
147,68%
44,29%
73,84%
BA
111,44%
189,64%
37,50%
65,67%
CE
88,18%
157,78%
14,66%
38,15%
DF
58,00%
110,67%
25,41%
67,21%
ES
99,92%
173,86%
-
-
GO
79,94%
143,17%
74,19%
109,87%
MA
121,00%
194,67%
90,37%
153,83%
MG
110,19%
180,26%
45,42%
77,34%
MS
142,50%
223,34%
89,82%
128,70%
MT
191,54%
284,88%
150,43%
198,99%
PA
114,22%
206,03%
-
-
PB
105,57%
174,10%
28,34%
54,62%
PE
150,41%
233,88%
21,63%
46,54%
PI
54,60%
106,13%
17,04%
41,01%
PR
96,72%
173,23%
-
74,28%
RJ
134,02%
234,32%
0,00%
29,29%
RN
72,95%
130,60%
27,42%
53,52%
RO
70,40%
127,19%
34,58%
62,15%
*RS
85,63%
147,51%
23,75%
49,09%
SC
66,44%
121,92%
9,93%
36,81%
SE
81,31%
148,37%
-
-
SP
139,12%
218,83%
24,26%
51,54%
TO
71,57%
128,76%
25,41%
67,21%
TABELA XIII - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS
UF
Álcool hidratado
Internas
Interestaduais
7%
12%
AL
90,32%
150,75%
137,27%
AM
22,61%
51,16%
49,88%
AP
29,37%
65,34%
56,45%
BA
37,97%
81,77%
72,00%
CE
46,15%
86,79%
76,75%
DF
48,45%
89,73%
79,53%
ES
36,38%
79,68%
70,02%
GO
23,92%
60,78%
52,14%
MA
25,22%
60,04%
51,43%
MG
42,11%
81,62%
71,85%
MS
177,18%
254,25%
235,21%
MT
170,35%
257,18%
257,18%
PA
31,53%
81,70%
71,93%
PB
25,76%
60,73%
52,09%
PE
48,55%
89,85%
79,64%
PI
34,48%
71,87%
62,63%
PR
50,86%
-
61,89%
RJ
46,36%
105,51%
94,46%
RN
27,37%
62,79%
54,04%
*RS
31,74%
68,37%
59,31%
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%

Este ato entra em vigor na data de sua publicação no Diário Oficial da União.


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