CONVÊNIO ICMS 50/08, de 28-04-08 - DOU 29-04-08 - Ret. 12-05-08 - 16-05-08 e 06-06-08

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.

O Conselho Nacional de Política Fazendária - CONFAZ, na sua 118ª reunião extraordinária, realizada em Brasília, DF, no dia 28 de abril de 2008, 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 - O Anexo I do Convênio ICMS 03/99, de 16 de abril de 1999, passa a vigorar com os seguintes percentuais, aplicáveis às unidades federadas indicadas, e com a indicação dos percentuais relativos às operações com gás natural veicular - GNV:

 

ANEXO I - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

UF

Gasolina Automotiva e

Álcool Anidro

Álcool Hidratado

Óleo Combustível

Gás Natural Veicular

 

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

 

 

 

 

Alíquota

7%

Alíquota

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

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

29,66%

77,62%

31,69%

63,30%

54,53%

10,30%

37,27%

-

-

CE

23,41%

69,05%

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%

100%

-

RN

23,86%

65,14%

37,11%

70,09%

60,87%

13,22%

36,41%

-

-

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

22,61%

63,48%

31,35%

62,88%

54,12%

-

-

-

-

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%

-

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

Cláusula segunda - Os percentuais constantes do Anexo II do Convênio ICMS 03/99, de 16 de abril de 1999, aplicáveis às unidades federadas indicadas, ficam alterados como segue:

ANEXO 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

86,45%

148,60%

27,18%

53,23%

73,36%

97,00%

35,10%

62,77%

131,71%

-

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

78,60%

144,66%

27,84%

50,40%

98,32%

138,97%

31,46%

58,38%

203,53%

-

CE

69,94%

132,80%

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%

201,26%

*PE

84,30%

145,74%

19,34%

45,54%

92,76%

119,05%

30,31%

57,00%

-

-

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

70,63%

127,51%

17,71%

41,82%

84,20%

121,92%

-

-

201,67%

207,42%

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

68,78%

125,04%

22,69%

39,42%

128,98%

160,20%

-

-

-

-

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 terceira 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

 

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

67,56%

129,53%

10,30%

32,89%

CE

50,12%

105,64%

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

51,06%

101,41%

13,22%

36,41%

RO

85,15%

146,87%

9,62%

36,42%

RS

57,29%

109,72%

-

-

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

 

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

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

133,05%

219,25%

23,99%

65,32%

98,35%

138,97%

31,46%

58,38%

CE

108,21%

185,22%

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

109,63%

179,51%

24,45%

49,93%

84,20%

121,92%

-

-

RO

164,68%

252,91%

46,28%

76,24%

108,54%

136,98%

-

-

RS

118,53%

191,37%

30,29%

48,06%

128,98%

160,20%

-

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

 

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

63,62%

124,14%

13,36%

36,58%

CE

48,01%

102,76%

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

48,91%

98,55%

27,42%

53,52%

RO

68,24%

124,33%

15,01%

38,57%

RR

77,47%

136,63%

15,01%

38,57%

RS

53,65%

104,86%

-

-

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

 

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

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

125,37%

208,73%

35,05%

80,06%

110,51%

153,62%

33,62%

60,99%

CE

105,17%

181,06%

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

106,53%

175,37%

32,92%

60,15%

119,98%

165,04%

-

-

RO

133,41%

211,22%

58,68%

91,18%

109,02%

137,52%

-

-

RS

111,51%

182,01%

43,04%

62,55%

128,98%

163,55%

160,20%

-

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%

-

-

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

Gasolina Automotiva e Álcool Anidro

Óleo Combustível

 

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

111,44%

189,64%

37,50%

65,67%

CE

88,18%

157,78%

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

90,05%

153,40%

27,42%

53,52%

RO

132,02%

209,36%

0,00%

0,00%

RS

97,10%

162,80%

-

-

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

 

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

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

194,08%

302,85%

48,83%

98,44%

139,98%

189,14%

37,50%

65,67%

CE

163,68%

261,20%

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

166,56%

255,41%

41,58%

70,57%

119,98%

165,04%

-

-

RO

231,68%

342,24%

72,27%

107,55%

149,34%

183,34%

-

-

RS

173,84%

265,12%

51,91%

72,62%

173,78%

211,11%

-

-

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%

-

-

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 quarta - Este convênio entra em vigor na data de sua publicação no Diário Oficial da União, produzindo efeitos, em relação ao Estado da Bahia, a partir de 1º de maio de 2008.