Legislação Tributária
ICMS

Ato:	Convênio ICMS
Número:	102
Complemento:	/2007
Publicação:	07/30/2007

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 102, DE 27 DE JULHO DE 2007

.Divulgado, no âmbito estadual, pelo Dec. nº 632/2007.

Altera os Convênios ICMS

03/99

140/02

, relativamente a percentuais de margem de valor agregado para as operações com combustíveis e lubrificantes, derivados ou não de petróleo.

O Conselho Nacional de Política Fazendária - CONFAZ, na sua 107ª reunião extraordinária, realizada em Brasília, DF, no dia 27 de julho de 2007, 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 e II 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
UF.	Internas	Interest.	Internas	Alíq.7%	Alíq. 12%	Internas	Interest.
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	13,56%	51,41%	19,44%	68,26%	59,26%	-	-
AP	39,23%	85,64%	15,04%	42,65%	34,98%	32,52%	59,67%
*BA	23,71%	69,47%	31,69%	63,30%	54,53%	10,30%	37,27%
CE	24,55%	70,62%	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	85,41%	153,99%	48,14%	88,73%	78,58%	-	-
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	90,92%	154,56%	114,83 %	-	152,07%	15,47%	40,82%
MS	41,38%	88,50%	66,31%	106,23%	95,14%	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	63,31%	120,69 %	38,41%	56,98%	48,54%	20,23%	46,67%
RJ	31,92%	88,46%	34,36%	81,09%	71,35%	11,35%	23,46%
RN	22,08%	62,78%	31,91%	63,57%	54,78%	13,23%	36,42%
RO	34,26%	79,01%	32,81%	64,68%	55,83%	9,97%	36,86%
RR	17,80%	47,25%	20,00%	48,81%	40,81%	9,97%	36,86%
RS	23,87%	65,16%	32,52%	64,32%	55,49%	9,96%	32,48%
SC	66,61%	122,15%	44,18%	78,79%	69,19%	9,93%	36,81%
SE	18,46%	62,27%	9,73%	39,80%	32,28%	-	-
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
UF.	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	63,93%	118,57%	22,24%	47,28%	86,48%	124,67%	-	-	30%
AP	93,33%	157,77%	79,95%	116,81%	125,55%	156,31%	33,17%	60,45%	30%
*BA	70,40%	133,42%	27,84%	50,40%	98,32%	138,97%	31,46%	58,38%	203,53%
CE	67,09%	128,90%	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	143,33%	233,33%	45,86%	65,75%	116,07%	160,32%	-	-	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	90,92%	154,56%	27,74%	55,78%	73,07%	111,06%	-	-	207,40%
MS	96,03%	161,38%	45,36%	75,13%	138,39%	170,90%	-	-	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%
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	63,31%	120,69%	22,00%	38,64%	98,82%	125,93%	-	68,69%	30,00%
RJ	83,08%	161,54%	42,83%	64,17%	48,30%	68,53%	49,45%	84,50%	-
RN	68,67%	124,90%	14,86%	38,38%	84,19%	121,92%	-	-	201,67%
RO	87,17%	149,55%	17,77%	57,03%	108,54%	136,98%
RR	107,72%	159,65%	45,81%	75,67%	118,16%	162,84%	-	-	-
RS	70,51%	127,35%	23,57%	40,42%	131,91%	163,53%	30,70%	57,47%	-
SC	117,84%	190,45%	43,04%	62,55%	188,64%	228,00%	40,80%	69,64%	30%
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	84,86%	146,48%	26,67%	52,61%	84,06%	109,15%	58,60%	91,09%	30%

*MVA’s alteradas por este Convênio ICMS

Cláusula segunda Os percentuais constantes dos Anexos I a VI do Convênio ICMS 140/02, de 13 de dezembro de 2002, aplicáveis à unidade federada indicada, ficam alterados como segue:

ANEXO I
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF.	Gasolina Automotiva e Álcool Anidro		Óleo Combustível
UF.	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	59,87%	118,99%	10,30%	32,89%
CE	72,58%	136,41%	9,62%	32,07%
DF	64,91%	119,88%	9,94%	46,58%
ES	152,71%	246,18%	-	-
GO	45,95%	97,23%	54,78%	86,48%
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	112,15%	186,69%	-	66,61%
RJ	83,37%	161,96%	0,00%	23,46%
RN	73,43%	131,24%	13,31%	36,51%
RO	85,15%	146,87%	9,62%	36,42%
RS	58,90%	111,87%	13,05%	36,21%
SC	64,42%	119,22%	9,93%	36,81%
SE	44,32%	97,70%	-	-
SP	90,43%	153,90%	18,73%	44,80%
TO	82,49%	143,32%	58,60%	91,09%

*MVA’s alteradas por este Convênio ICMS

ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UF.	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustível
UF.	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	122,35%	204,59%	23,99%	65,32%	98,35%	138,97%	31,46%	58,38%
CE	104,98%	180,79%	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	237,78%	362,71%	55,54%	76,75%	116,07%	160,32%	-	-
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	169,61%	259,48%	52,76%	86,29%	73,07%	111,06%	-	-
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%	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	112,15%	186,69%	32,10%	50,12%	98,82%	125,93%	-	66,61%
RJ	158,61%	269,45%	54,99%	78,15%	48,30%	68,53%	50,13%	85,34%
RN	148,38%	231,17%	39,57%	68,16%	84,19%	121,92%	-	-
RO	164,68%	252,91%	46,28%	76,24%	108,54%	136,98%	-	-
RS	120,77%	194,36%	31,22%	49,12%	131,92%	163,55%	38,88%	67,33%
SC	249,67%	366,22%	63,30%	85,56%	188,64%	228,00%	40,80%	69,94%
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	159,75%	246,34%	38,70%	67,10%	84,06%	109,15%	60,07%	92,85%

*MVA’s alteradas por este Convênio ICMS

ANEXO III
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF.	Gasolina Automotiva e Álcool Anidro		Óleo Combustível
UF.	Internas	Interestaduais	Internas	Interestaduais
AL	68,27%	124,35%	32,42%	59,55%
AM	17,80%	57,06%	9,62%	36,42%
AP	74,47%	132,63%	38,62%	67,01%
*BA	56,11%	113,85%	13,36%	36,58%
CE	57,07%	115,16%	13,11%	36,28%
DF	52,19%	102,93%	9,94%	46,58%
ES	146,82%	238,11%	-	-
GO	44,04%	94,65%	74,19%	109,87%
MA	58,12%	110,83%	3,06%	37,41%
MG	139,25%	219,00%	30,55%	59,20%
MS	77,17%	136,22%	34,99%	62,63%
MT	69,67%	162,03%	138,44%	179,76%
PA	54,53%	120,76%	-	-
PB	47,98%	97,31%	27,91%	54,11%
PE	73,22%	130,95%	17,85%	41,99%
PI	53,06%	104,07%	14,99%	38,54%
PR	105,35%	177,50%	-	68,65%
RJ	68,36%	140,51%	-	25,76%
RN	55,92%	107,90%	18,44%	42,70%
RO	68,24%	124,33%	15,01%	38,57%
RR	77,47%	136,63%	15,01%	38,57%
RS	55,22%	106,96%	-	-
SC	64,42%	119,22%	9,93%	36,81%
SE	42,28%	94,90%	-	-
SP	87,74%	150,31%	19,11%	45,25%
TO	67,07%	122,76%	58,63%	91,12%

*MVA’s alteradas por este Convênio ICMS

ANEXO IV
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UF.	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustível
UF.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	Interest.
AL	133,65%	211,53%	49,77%	80,45%	76,74%	100,84%	41,32%	70,26%
AM	167,63%	256,84%	69,12%	103,76%	103,49%	145,17%	21,92%	46,89%
AP	142,26%	223,02%	111,92%	155,33%	126,27%	157,12%	39,30%	67,83%
*BA	115,03%	194,55%	35,05%	80,06%	110,51%	153,62%	33,62%	60,99%
CE	101,97%	176,67%	46,99%	77,09%	110,06%	153,09%	38,84%	67,28%
DF	110,84%	181,13%	52,84%	73,68%	79,86%	104,39%	9,94%	46,58%
ES	229,38%	351,20%	67,96%	90,87%	167,68%	222,51%	-	-
GO	86,70%	152,30%	31,40%	49,31%	147,63%	181,40%	44,58%	74,19%
MA	119,54%	192,71%	49,28%	79,85%	74,15%	109,82%	86,59%	148,79%
MG	139,25%	219,00%	64,47%	100,57%	76,91%	115,75%	-	-
MS	145,65%	227,54%	71,18%	106,24%	139,72%	172,41%	-	-
MT	133,85%	189,97%	149,49%	179,55%	167,35%	187,72%	149,49	179,55%
PA	114,40%	206,29%	43,56%	72,97%	111,02%	154,24%	-	-
PB	105,38%	173,85%	42,46%	71,64%	78,33%	114,85%	25,02%	50,62%
PE	130,95%	207,94%	40,85%	71,77%	93,00%	119,32%	30,65%	57,41%
PI	111,97%	182,63%	48,48%	78,89%	59,44%	92,10%	100,00%	100,00%
PR	105,35%	177,50%	42,24%	61,64%	137,52%	170,13%	-	68,65%
RJ	133,65%	233,79%	66,84%	91,77%	54,72%	75,82%	56,50%	93,21%
RN	116,45%	188,60%	47,69%	77,95%	86,62%	124,84%	-	-
RO	133,41%	211,22%	58,68%	91,18%	109,02%	137,52%	-	-
RS	113,68%	184,90%	44,06%	63,71%	131,92%	163,55%	36,71%	64,71%
SC	172,98%	263,97%	66,77%	89,51%	197,39%	237,94%	-	-
SE	84,96%	153,37%	32,85%	60,06%	134,08%	182,02%	18,13%	42,33%
SP	87,74%	150,31%	48,60%	68,87%	142,73%	175,83%	nihil	nihil
TO	131,65%	208,87%	49,17%	79,72%	88,88%	114,64%	65,90%	99,87%

*MVA’s alteradas por este Convênio ICMS

ANEXO V
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF.	Gaolina Automotiva e Álcool Anidro		Óleo Combustível
UF.	Internas	Interestaduais	Internas	Interestaduais
AL	135,72%	214,30%	34,55%	62,10%
AM	17,80%	57,06%	9,62%	36,42%
AP	144,38%	225,83%	38,99%	67,46%
*BA	101,73%	176,34%	37,50%	65,67%
CE	117,78%	198,33%	14,66%	38,15%
DF	106,66%	175,54%	9,94%	46,58%
ES	282,38%	423,81%	-	-
GO	79,94%	143,17%	74,19%	109,87%
MA	121,00%	194,67%	90,37%	153,83%
MG	237,85%	350,47%	32,94%	62,12%
MS	142,50%	223,34%	40,75%	69,57%
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	107,25%	176,33%	17,04%	41,01%
PR	166,76%	260,49%	-	74,28%
RJ	134,02%	234,32%	0,00%	29,29%
RN	117,33%	189,78%	18,52%	42,79%
RO	132,02%	209,36%	0,00%	0,00%
RS	99,13%	165,50%	18,25%	42,48%
SC	66,61%	122,15%	9,93%	36,81%
SE	81,31%	148,37%	-	-
SP	139,12%	218,83%	24,26%	51,54%
TO	128,68%	204,91%	65,90%	99,88%

*MVA’s alteradas por este Convênio ICMS

ANEXO VI
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UF.	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustível
UF.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	Interest.
AL	237,89%	350,52%	65,93%	99,92%	107,28%	135,54%	43,25%	72,59%
AM	239,58%	352,77%	65,02%	98,82%	95,82%	136,01%	20,45%	45,12%
AP	250,28%	367,04%	160,05%	213,31%	169,68%	206,46%	41,13%	70,03%
*BA	180,58%	284,36%	48,83%	98,44%	139,98%	189,14%	37,50%	65,67%
CE	160,07%	256,27%	59,95%	92,71%	136,68%	185,15%	41,67%	70,69%
DF	191,23%	288,31%	67,63%	90,49%	107,90%	136,25%	9,94%	46,58%
ES	429,96%	625,97%	80,93%	105,60%	167,68%	222,51%	-	-
GO	135,41%	218,12%	39,16%	58,13%	147,63%	181,40%	44,58%	74,19%
MA	216,65%	322,21%	65,80%	99,76%	103,57%	145,27%	90,37%	153,83%
MG	237,85%	350,47%	80,28%	119,86%	109,93%	156,01%	-	-
MS	245,18%	360,24%	87,44%	125,83%	185,03%	223,90%	-	-
MT	311,77%	410,59%	162,12%	193,70%	210,33%	235,23%	162,12%	193,70%
PA	201,95%	331,35%	59,44%	92,10%	141,18%	190,57%	-	-
PB	194,24%	292,32%	58,38%	90,82%	111,36%	154,65%	26,55%	52,46%
PE	233,88%	345,18%	53,52%	87,22%	130,48%	161,91%	36,30%	64,22%
PI	191,06%	288,08%	63,46%	96,94%	85,60%	123,62%	100,00%	100,00%
PR	166,76%	260,49%	54,02%	75,02%	137,72%	170,13%	-	74,28%
RJ	230,04%	371,49%	81,04%	108,10%	77,32%	101,50%	57,21%	94,09%
RN	211,25%	315,00%	64,37%	98,03%	122,86%	168,50%	-	-
RO	231,68%	342,24%	72,27%	107,55%	149,34%	183,34%		-
RS	176,65%	268,87%	52,99%	73,85%	177,28%	215,09%	45,27%	75,03%
SC	338,18%	484,24%	90,38%	116,34%	245,11%	292,17%	47,28%	77,44%
SE	138,31%	226,45%	41,29%	70,23%	134,08%	182,02%	18,13%	42,33%
SP	139,12%	218,83%	61,09%	83,06%	142,73%	175,83%	nihil	nihil
TO	225,51%	334,01%	63,33%	96,79%	120,07%	150,08%	67,43%	101,72%

*MVA’s alteradas por este Convênio ICMS

Cláusula terceira Este convênio entra em vigor na data de sua publicação no Diário Oficial da União, produzindo efeitos a partir de 1º de agosto de 2007.