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Convênio ICMS 91/2002

04/06/2005 20:09:39

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CONVÊNIO ICMS 91, DE 28-6-2002
(DO-U DE 5-7-2002)
– c/Retificação no DO-U de 11-7-2002 –

ICMS
SUBSTITUIÇÃO TRIBUTÁRIA
Combustível – Lubrificante

Determina os percentuais de margem de valor agregado, para as operações com combustíveis e lubrificantes.
Revogação do Convênio ICMS 37, de 26-6-2002 (Informativo 26/2000).

O CONSELHO NACIONAL DE POLÍTICA FAZENDÁRIA (CONFAZ), na sua 106ª Reunião Ordinária, realizada em Porto Alegre, RS, no dia 28 de junho de 2002, tendo em vista o disposto nos artigos 102 e 199 do Código Tributário Nacional (Lei nº 5.172, de 25 de outubro de 1966) e nos artigos 6º ao 10 da Lei Complementar nº 87, de 13 de setembro de 1996, resolve celebrar o seguinte Convênio:
Cláusula primeira – Para efeito do disposto nos incisos I e II do § 1º da cláusula terceira do Convênio ICMS 03/99, de 16 de abril de 1999, na hipótese de o produtor nacional de combustíveis praticar venda sem computar no respectivo preço o valor:
I – integral da Contribuição de Intervenção no Domínio Econômico (CIDE), nela incluída a parcela relativa às contribuições para o PIS/PASEP e à COFINS, nos termos do artigo 8º da Lei nº 10.336, de 19 de dezembro de 2001, aplicar-se-ão os percentuais constantes dos Anexos I e II deste Convênio;
II – da parcela relativa às contribuições para o PIS/PASEP e à COFINS embutida no valor da CIDE, nos termos do artigo 8º da Lei nº 10.336, de 19 de dezembro de 2001, aplicar-se-ão os percentuais constantes dos Anexos III e IV deste Convênio;
III – da CIDE, sem que nesta esteja incluída a parcela relativa às contribuições para o PIS/PASEP e à COFINS, nos termos do artigo 8º da Lei nº 10.336, de 19 de dezembro de 2001, aplicar-se-ão os percentuais constantes dos Anexos V e VI deste Convênio.
Cláusula segunda – Para efeito do disposto no § 2º da cláusula terceira do Convênio ICMS 03/99, de 16 de abril de 1999, na hipótese de o importador realizar operações de importação com a exigibilidade suspensa ou sem pagamento do valor:
I – integral da Contribuição de Intervenção no Domínio Econômico (CIDE), nela incluída a parcela relativa às contribuições para o PIS/PASEP e à COFINS, nos termos do artigo 8º da Lei nº 10.336, de 19 de dezembro de 2001, aplicar-se-ão os percentuais constantes do Anexo VII deste Convênio;
II – da parcela relativa às contribuições para o PIS/PASEP e à COFINS embutida no valor da CIDE, nos termos do artigo 8º da Lei nº 10.336, de 19 de dezembro de 2001, aplicar-se-ão os percentuais constantes do Anexo VIII deste Convênio;
III – da CIDE, sem que nesta esteja incluída a parcela relativa às contribuições para o PIS/PASEP e à COFINS, nos termos do artigo 8º da Lei nº 10.336, de 19 de dezembro de 2001, aplicar-se-ão os percentuais constantes do Anexo IX deste Convênio.
Cláusula terceira – Na impossibilidade de utilização da forma de cálculo da margem de valor agregado (MVA) estabelecida no Convênio ICMS 139/2001, de 19 de dezembro de 2001, para as unidades federadas que o adotam e de aplicação, por qualquer motivo, dos percentuais previstos nos Anexos deste Convênio, prevalecerão as MVA constantes nos Anexos I, II e III do Convênio ICMS 03/99, de 16 de abril de 1999.
Cláusula quarta – Fica revogado o Convênio ICMS 37/2000, de 26 de junho de 2000.
Cláusula quinta – Este Convênio entra em vigor na data de sua publicação no Diário Oficial da União.

ANEXO I do Convênio ICMS 91/2002
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

UF

Gasolina Automotiva e
Álcool Anidro

Álcool Hidratado

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Alíquota 7%

Alíquota 12%

AC

17,80%

57,07%

12,34%

39,31%

31,82%

9,62%

36,42%

AL

33,39%

77,85%

26,63%

57,02%

48,60%

9,62%

36,42%

AM

19,37%

59,16%

15,58%

43,32%

35,61%

9,62%

36,42%

AP

19,37%

59,16%

15,58%

43,32%

35,61%

9,62%

36,42%

BA

212,82%

328,52%

38,10%

66,48%

75,94%

32,79%

59,97%

CE

29,29%

72,39%

34,17%

66,37%

57,43%

9,62%

36,42%

DF

78,14%

137,53%

27,02%

57,50%

49,03%

9,94%

46,58%

ES

21,60%

62,13%

25,37%

55,45%

47,10%

10,48 %

37,50%

GO

93,18%

161,05%

36,20%

71,18%

61,98%

9,92%

36,80%

MA

21,60%

62,13%

17,02%

45,11%

37,32%

9,62%

36,42%

MG

270,48%

393,98%

61,40%

89,37%

19,34%

45,53%

MS

298,39%

431,19%

81,52%

125,08%

112,98%

35,72%

63,52%

MT

337,57%

483,43%

60,64%

114,19%

66,61%

229,28%

296,72%

PA

18,50%

69,28%

19,46%

58,72%

50,18%

9,62%

36,42%

PB

55,26%

107,02%

29,66%

60,81%

52,16%

9,62%

36,42%

PE

42,35%

89,80%

29,25%

60,28%

51,66%

12,58%

35,65%

PI

22,21%

62,94%

19,15%

47,75%

39,80%

12,63%

40,17%

PR

76,71%

138,80%

38,41%

56,98%

48,54%

20,23%

46,67%

RJ

23,93%

77,04%

20,11%

59,57%

51,00%

10,54%

34,80%

RN

36,30%

81,74%

31,91%

63,58%

54,78%

9,62%

36,42%

RO

18,56%

58,08%

24,33%

54,17%

45,88%

9,97%

36,86%

RR

17,80%

47,25%

25,82%

54,15%

39,98%

9,97%

36,86%

RS

21,60%

62,13%

34,52%

66,81%

57,84%

9,97%

36,86%

SC

66,61%

122,15%

34,98%

67,38%

58,39%

9,93%

36,81%

SE

18,56%

58,08%

28,00%

58,73%

50,19%

10,48%

39,23%

SP

60,92%

114,56%

25,00%

55,00%

46,88%

10,48%

39,23%

TO

20,00%

60,00%

25,25%

55,32%

46,98%

9,94%

36,82%

ANEXO II do Convênio ICMS 91/2002
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

UF

Gasolina Automotiva

Óleo Diesel

GLP

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

AC

290,87%

421,15%

79,06%

138,74%

161,89%

215,52%

35,73%

63,53%

AL

320,19%

460,25%

95,65%

135,72%

215,40%

258,41%

60,51%

93,38%

AM

325,53%

467,38%

94,33%

134,14%

137,01%

185,55%

25,99%

51,80%

AP

339,12%

485,49%

103,67%

145,39%

173,25%

210,52%

35,73%

63,53%

BA

290,42%

434,83%

89,01%

127,72%

173,93%

211,28%

39,47%

68,04%

CE

247,90%

363,87%

63,32%

117,77%

160,53%

213,89%

35,73%

63,53%

DF

234,07%

345,42%

80,35%

104,94%

224,81%

269,10%

ES

221,44%

328,59%

63,47%

96,95%

204,38%

266,73%

GO

281,01%

414,88%

67,43%

104,18%

181,91%

220,35%

36,63%

64,61%

MA

312,40%

449,87%

87,74%

126,19%

167,69%

222,52%

MG

293,90%

425,20%

59,63%

94,67%

130,51%

181,11%

19,34%

45,53%

MS

325,02%

466,69%

96,92%

137,25%

248,41%

295,92%

35,72%

63,52%

MT

359,04%

512,05%

132,93%

180,64%

308,90%

364,65%

229,28%

296,72%

PA

279,07%

441,53%

86,26%

124,41%

138,81%

187,73%

PB

275,41%

400,55%

83,66%

121,28%

178,52%

235,57%

35,71%

63,50%

PE

246,76%

362,35%

99,11%

139,89%

239,18%

285,43%

PI

304,91%

439,87%

94,14%

133,90%

170,22%

225,57%

PR

253,59%

377,82%

84,74%

109,93%

226,34%

270,85%

44,65%

74,28%

RJ

273,40%

433,43%

90,28%

116,23%

118,43%

148,22%

48,35%

80,92%

RN

257,98%

377,31%

82,37%

119,73%

165,38%

219,74%

RO

338,90%

485,20%

103,67%

145,39%

157,81%

192,96%

RR

313,88%

417,35%

97,31%

137,72%

163,95%

218,02%

RS

326,97%

469,29%

84,35%

109,49%

220,10%

263,75%

36,70%

64,70%

SC

338,18%

484,24%

90,38%

116,34%

245,11%

292,17%

47,28%

77,44%

SE

283,66%

411,55%

86,51%

124,71%

186,39%

245,04%

SP

322,08%

462,77%

81,43%

106,17%

204,57%

246,10%

TO

304,06%

438,75%

97,17%

137,55%

198,28%

238,95%

ANEXO III do Convênio ICMS 91/2002
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

UF

Gasolina Automotiva e
Álcool Anidro

Álcool Hidratado

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Alíquota 7%

Alíqoouta 12%

AC

16,25%

55,00%

12,34%

39,31%

31,82%

9,62%

36,42%

AL

31,63%

75,51%

26,63%

57,02%

48,60%

9,62%

36,42%

AM

17,80%

57,06%

15,58%

43,32%

35,61%

9,62%

36,42%

AP

17,80%

57,06%

15,58%

43,32%

35,61%

9,62%

36,42%

BA

113,42%

192,36%

38,10%

66,48%

75,94%

32,79%

59,97%

CE

27,59%

70,12%

34,17%

66,37%

57,43%

9,62%

36,42%

DF

75,80%

134,39%

27,02%

57,50%

49,03%

9,94%

46,58%

ES

20,00%

60,00%

25,37%

55,45%

47,10%

10,48 %

37,50%

GO

93,18%

161,05%

36,20%

71,18%

61,98%

9,92%

36,80%

MA

20,00%

60,00%

17,02%

45,11%

37,32%

9,62%

36,42%

MG

105,69%

174,25%

61,40%

89,37%

19,34%

45,53%

MS

119,97%

193,29%

81,52%

125,08%

112,98%

35,72%

63,52%

MT

141,12%

221,50%

91,96%

155,95%

90,97%

172,85%

228,73%

PA

16,94%

55,92%

19,46%

58,72%

50,18%

9,62%

36,42%

PB

53,22%

104,31%

29,66%

60,81%

52,16%

9,62%

36,42%

PE

40,48%

87,31%

29,25%

60,28%

51,66%

12,58%

35,65%

PI

20,60%

60,80%

19,15%

47,75%

39,80%

12,63%

40,17%

PR

76,71%

138,80%

38,41%

56,98%

48,54%

20,23%

46,67%

RJ

22,30%

74,71%

20,11%

59,57%

51,00%

10,54%

34,80%

RN

34,51%

79,35%

31,91%

63,58%

54,78%

9,62%

36,42%

RO

17,00%

56,00%

24,33%

54,17%

45,88%

9,97%

36,86%

RR

16,25%

55,00%

25,82%

54,15%

39,98%

9,97%

36,86%

RS

20,00%

60,00%

34,52%

66,81%

57,84%

9,97%

36,86%

SC

64,42%

119,22%

34,98%

67,38%

58,39%

9,93%

36,81%

SE

17,00%

56,00%

28,00%

58,73%

50,19%

10,48%

39,23%

SP

58,80%

111,73%

25,00%

55,00%

46,88%

10,48%

39,23%

TO

20,00%

60,00%

25,25%

55,32%

46,98%

9,94%

36,82%

ANEXO IV do Convênio ICMS 91/2002
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

UF

Gasolina Automotiva

Óleo Diesel

GLP

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

AC

145,83%

227,77%

55,38%

107,17%

124,85%

170,90%

31,34%

58,24%

AL

158,00%

244,00%

69,13%

103,77%

167,42%

203,88%

55,32%

87,13%

AM

167,63%

256,84%

69,12%

103,76%

103,49%

145,17%

21,92%

46,89%

AP

173,84%

265,12%

77,25%

113,55%

135,00%

167,05%

31,34%

58,24%

BA

146,90%

238,23%

64,54%

98,24%

173,93%

211,28%

39,47%

68,04%

CE

116,65%

188,86%

41,90%

89,20%

123,93%

169,80%

31,34%

58,24%

DF

112,28%

183,04%

58,59%

80,22%

183,76%

222,45%

ES

115,17%

186,89%

44,32%

73,88%

154,45%

206,57%

GO

142,90%

228,24%

46,97%

79,24%

145,43%

178,90%

32,45%

59,58%

MA

153,49%

237,98%

62,79%

96,13%

130,09%

177,21%

MG

144,87%

226,49%

40,13%

70,88%

91,91%

134,04%

19,34%

45,53%

MS

164,21%

252,28%

72,59%

107,94%

244,74%

291,75%

35,72%

63,52%

MT

185,36%

280,48%

116,24%

160,52%

308,76%

364,50%

172,85%

228,73%

PA

140,75%

243,92%

62,42%

95,69%

105,27%

147,31%

PB

132,61%

210,15%

59,71%

92,42%

135,72%

184,00%

31,32%

58,22%

PE

116,42%

188,56%

72,12%

107,38%

179,43%

217,53%

PI

148,88%

231,83%

68,33%

102,81%

132,26%

179,83%

PR

133,31%

215,29%

62,91%

85,12%

218,86%

262,34%

39,98%

68,65%

RJ

133,49%

233,56%

65,99%

88,62%

82,96%

107,91%

43,34%

74,80%

RN

123,09%

197,45%

58,86%

91,40%

128,11%

174,83%

RO

176,04%

268,05%

77,25%

113,55%

121,72%

151,95%

RR

156,25%

220,31%

71,71%

106,88%

126,62%

173,04%

RS

164,80%

253,07%

61,39%

83,40%

174,83%

212,31%

32,10%

59,16%

SC

172,98%

263,97%

66,77%

89,51%

197,39%

237,94%

42,52%

71,71%

SE

135,64%

214,19%

61,77%

94,91%

146,16%

196,58%

SP

162,39%

249,85%

58,80%

80,46%

163,07%

198,94%

TO

156,71%

242,28%

73,14%

108,60%

159,68%

195,10%

ANEXO V do Convênio ICMS 91/2002
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

UF

Gasolina Automotiva e
Álcool Anidro

Álcool Hidratado

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Alíquota 7%

Alíquota 12%

AC

16,25%

55,00%

12,34%

39,31%

31,82%

9,62%

36,42%

AL

31,63%

75,51%

26,63%

57,02%

48,60%

9,62%

36,42%

AM

17,80%

57,06%

15,58%

43,32%

35,61%

9,62%

36,42%

AP

17,80%

57,06%

15,58%

43,32%

35,61%

9,62%

36,42%

BA

128,71%

213,30%

31,69%

58,76%

67,78%

35,58%

63,33%

CE

27,59%

70,12%

34,17%

66,37%

57,43%

9,62%

36,42%

DF

75,80%

134,39%

27,02%

57,50%

49,03%

9,94%

46,58%

ES

20,00%

60,00%

25,37%

55,45%

47,10%

10,48 %

37,50%

GO

93,18%

161,05%

36,20%

71,18%

61,98%

9,92%

36,80%

MA

20,00%

60,00%

17,02%

45,11%

37,32%

9,62%

36,42%

MG

195,65%

294,20%

76,67%

89,31%

17,86%

43,74%

MS

217,92%

323,89%

86,92%

105,48%

93,38%

34,13%

61,61%

MT

249,18%

365,58%

28,19%

70,92%

41,37%

169,18%

224,31%

PA

16,94%

55,92%

19,46%

58,72%

50,18%

9,62%

36,42%

PB

53,22%

104,31%

29,66%

60,81%

52,16%

9,62%

36,42%

PE

40,48%

87,31%

29,25%

60,28%

51,66%

12,58%

35,65%

PI

20,60%

60,80%

19,15%

47,75%

39,80%

12,63%

40,17%

PR

76,71%

138,80%

38,41%

56,98%

48,54%

20,23%

46,67%

RJ

22,30%

74,71%

20,11%

59,57%

51,00%

10,54%

34,80%

RN

34,51%

79,35%

31,91%

63,58%

54,78%

9,62%

36,42%

RO

17,00%

56,00%

24,33%

54,17%

45,88%

9,97%

36,86%

RR

16,25%

55,00%

25,82%

54,15%

39,98%

9,97%

36,86%

RS

20,00%

60,00%

34,52%

66,81%

57,84%

9,97%

36,86%

SC

64,42%

119,22%

34,98%

67,38%

58,39%

9,93%

36,81%

SE

17,00%

56,00%

28,00%

58,73%

50,19%

10,48%

39,23%

SP

58,80%

111,73%

25,00%

55,00%

46,88%

10,48%

39,23%

TO

20,00%

60,00%

25,25%

55,32%

46,98%

9,94%

36,82%

ANEXO VI do Convênio ICMS 91/2002
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

UF

Gasolina Automotiva

Óleo Diesel

GLP

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

AC

211,91%

315,88%

49,17%

98,89%

116,45%

160,78%

29,76%

56,34%

AL

235,31%

347,08%

66,14%

100,17%

163,79%

199,76%

53,45%

84,88%

AM

239,58%

352,77%

65,02%

98,82%

95,89%

136,01%

20,45%

45,12%

AP

250,42%

367,22%

72,95%

108,37%

128,54%

159,70%

29,76%

56,34%

BA

167,60%

266,57%

59,30%

91,92%

120,39%

150,44%

35,60%

63,37%

CE

177,62%

270,17%

36,06%

81,41%

115,33%

159,43%

29,76%

56,34%

DF

166,58%

255,45%

54,69%

75,79%

171,66%

208,70%

ES

156,51%

242,01%

38,81%

67,24%

151,57%

203,10%

GO

203,01%

309,47%

41,86%

73,00%

135,78%

167,93%

30,62%

57,37%

MA

229,10%

338,80%

59,42%

92,07%

121,25%

166,57%

MG

214,33%

319,11%

35,26%

64,95%

128,65%

178,84%

17,86%

43,74%

MS

239,16%

352,22%

67,22%

101,47%

191,39%

231,13%

34,13%

61,61%

MT

266,31%

388,42%

90,42%

129,42%

238,50%

284,66%

169,18%

224,31%

PA

197,03%

324,33%

58,17%

90,56%

97,38%

137,81%

PB

199,58%

299,44%

55,96%

87,90%

130,20%

177,35%

29,74%

56,31%

PE

176,71%

268,95%

69,08%

103,71%

183,68%

222,36%

PI

223,11%

330,82%

64,85%

98,62%

123,34%

169,08%

PR

154,35%

243,72%

58,94%

80,62%

178,41%

216,37%

38,29%

66,61%

RJ

192,59%

317,98%

63,21%

85,46%

82,69%

107,60%

41,75%

72,87%

RN

185,67%

280,90%

54,86%

86,58%

119,34%

164,27%

RO

250,24%

366,99%

72,95%

108,37%

115,62%

145,02%

RR

235,50%

319,38%

67,55%

101,86%

118,16%

162,84%

RS

240,72%

354,29%

58,12%

79,68%

167,72%

204,23%

30,69%

57,46%

SC

249,67%

366,22%

63,30%

85,56%

188,64%

228,00%

40,80%

69,64%

SE

206,16%

308,22%

58,38%

90,82%

136,70%

185,18%

SP

236,82%

349,09%

55,62%

76,84%

154,73%

189,47%

TO

222,44%

329,92%

67,43%

101,72%

149,47%

183,49%

ANEXO VII do Convênio ICMS 91/2002
OPERAÇÕES REALIZADAS POR IMPORTADORES

UF

Gasolina Automotiva

Óleo Diesel

GLP

QAV

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

AC

424,97%

599,96%

88,77%

151,69%

124,92%

170,99%

53,35%

104,47%

AL

314,66%

452,88%

144,56%

194,65%

294,24%

348,00%

AM

431,92%

609,22%

147,49%

198,18%

137,01%

185,55%

152,00%

236,01%

AP

421,47%

595,29%

154,59%

206,74%

208,65%

250,73%

BA

550,71%

791,38%

215,02%

279,54%

356,55%

418,81%

84,83%

122,69%

CE

281,02%

408,02%

69,15%

125,54%

225,66%

292,36%

70,79%

127,72%

DF

305,49%

440,65%

110,82%

139,57%

224,81%

269,10%

ES

221,96%

329,28%

63,47%

96,95%

204,38%

266,73%

GO

276,00%

408,11%

67,43%

104,18%

181,91%

220,35%

53,10%

104,13%

MA

312,40%

449,87%

87,74%

126,19%

167,69%

222,52%

113,08%

184,11%

MG

329,71%

472,94%

74,14%

112,37%

151,03%

206,14%

76,19%

134,92%

MS

344,33%

492,45%

105,86%

148,03%

243,55%

313,92%

100,73%

141,84%

MT

366,22%

522,30%

135,59%

184,26%

315,07%

371,95%

590,90%

821,86%

PA

279,07%

441,53%

86,26%

124,41%

138,76%

187,67%

PB

317,14%

456,18%

104,07%

145,86%

209,47%

272,86%

60,18%

113,57%

PE

287,29%

416,39%

86,86%

125,14%

239,18%

285,43%

PI

406,14%

574,85%

142,68%

192,38%

170,22%

225,57%

120,40%

193,86%

PR

253,59%

377,82%

84,74%

109,93%

226,34%

270,85%

44,65%

74,28%

RJ

292,16%

460,23%

79,81%

104,33%

152,53%

186,97%

67,50%

109,38%

RN

349,82%

499,76%

92,92%

132,43%

85,94%

124,02%

RO

338,90%

485,20%

103,67%

145,39%

157,81%

192,96%

RR

410,84%

538,55%

146,63%

197,15%

229,93%

297,51%

RS

326,97%

469,29%

84,35%

109,49%

220,10%

263,75%

47,42%

77,62%

SC

338,18%

484,24%

90,38%

116,34%

242,72%

289,46%

SE

239,02%

352,03%

75,89%

111,92%

186,39%

245,04%

52,87%

103,83%

SP

322,08%

462,77%

81,43%

106,17%

204,57%

246,10%

TO

415,30%

587,06%

146,47%

196,95%

215,65%

258,70%

210,06%

313,41%

ANEXO VIII do Convênio ICMS 91/2002
OPERAÇÕES REALIZADAS POR IMPORTADORES

UF

Gasolina Automotiva

Óleo Diesel

GLP

QAV

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

AC

230,17%

340,23%

63,80%

118,41%

93,11%

132,67%

47,11%

96,15%

AL

154,60%

239,47%

111,41%

154,71%

234,26%

279,85%

AM

234,54%

346,05%

115,38%

159,49%

103,49%

145,17%

141,74%

222,33%

AP

225,19%

333,59%

121,56%

166,94%

165,44%

201,63%

BA

230,51%

352,76%

152,45%

204,15%

356,55%

418,81%

84,83%

122,69%

CE

137,27%

216,36%

46,96%

95,95%

179,91%

237,25%

63,85%

118,47%

DF

157,66%

243,55%

85,39%

110,67%

183,76%

222,45%

ES

115,52%

187,35%

44,32%

73,88%

154,45%

206,57%

GO

139,70%

223,92%

46,97%

79,24%

145,43%

178,90%

47,05%

96,07%

MA

153,49%

237,98%

62,79%

96,13%

130,09%

177,21%

103,98%

171,97%

MG

167,13%

256,17%

52,86%

86,42%

151,03%

206,14%

74,17%

132,23%

MS

176,22%

268,29%

80,43%

117,38%

243,99%

314,45%

97,16%

137,55%

MT

189,07%

286,09%

118,56%

163,73%

314,94%

371,79%

338,02%

484,69%

PA

140,75%

243,92%

62,42%

95,69%

105,23%

147,26%

PB

158,46%

244,62%

77,46%

113,81%

161,91%

215,56%

54,00%

105,33%

PE

141,71%

222,29%

61,54%

94,62%

179,43%

217,53%

PI

211,10%

314,80%

110,42%

153,52%

132,26%

179,83%

110,98%

181,31%

PR

133,31%

215,29%

62,91%

85,12%

218,86%

262,34%

39,98%

68,65%

RJ

145,22%

250,32%

56,86%

78,25%

111,52%

140,36%

60,40%

100,49%

RN

180,32%

273,76%

68,05%

102,47%

59,82%

92,56%

RO

176,04%

268,05%

77,25%

113,55%

121,72%

151,95%

RR

216,28%

295,35%

114,64%

158,60%

183,27%

241,29%

RS

164,80%

253,07%

61,39%

83,40%

174,83%

212,31%

39,66%

68,27%

SC

172,98%

263,97%

66,77%

89,51%

195,33%

235,60%

SE

108,23%

177,64%

52,56%

83,81%

146,16%

196,58%

45,86%

94,48%

SP

162,39%

249,85%

58,80%

80,46%

163,07%

198,94%

TO

227,38%

336,50%

116,43%

160,75%

174,81%

212,28%

197,81%

297,09%

ANEXO IX do Convênio ICMS 91/2002
OPERAÇÕES REALIZADAS POR IMPORTADORES

UF

Gasolina Automotiva

Óleo Diesel

GLP

QAV

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

AC

318,93%

458,57%

57,26%

109,67%

85,90%

123,98%

45,89%

94,52%

AL

230,90%

341,20%

107,67%

150,20%

229,73%

274,69%

AM

324,47%

465,96%

110,15%

153,20%

95,89%

136,01%

139,74%

219,65%

AP

316,13%

454,84%

116,19%

160,47%

158,14%

193,34%

BA

268,67%

405,03%

140,31%

189,53%

224,97%

269,29%

84,83%

122,69%

CE

204,05%

305,40%

40,92%

87,89%

169,16%

224,29%

62,48%

116,64%

DF

223,58%

331,44%

80,82%

105,48%

171,66%

208,70%

ES

156,93%

242,57%

38,81%

67,24%

151,57%

203,10%

GO

199,02%

304,08%

41,86%

73,00%

135,78%

167,93%

45,65%

94,20%

MA

229,10%

338,80%

59,42%

92,07%

121,25%

166,57%

102,71%

170,28%

MG

242,90%

357,21%

47,55%

79,94%

149,01%

203,67%

67,62%

123,49%

MS

254,58%

372,77%

74,81%

110,61%

243,11%

313,38%

91,90%

131,20%

MT

271,64%

396,19%

92,23%

132,01%

243,27%

290,35%

450,93%

635,24%

PA

197,03%

324,33%

58,17%

90,56%

97,34%

137,76%

PB

232,88%

343,83%

73,29%

108,78%

155,78%

208,17%

52,38%

103,17%

PE

209,06%

312,08%

58,68%

91,18%

183,68%

222,36%

PI

303,90%

438,53%

106,07%

148,28%

123,34%

169,08%

109,67%

179,56%

PR

154,35%

243,72%

58,94%

80,62%

178,41%

216,37%

38,29%

66,61%

RJ

207,29%

338,98%

54,23%

75,26%

111,21%

140,01%

59,86%

99,83%

RN

258,96%

378,61%

63,82%

97,37%

53,68%

85,16%

RO

250,24%

366,99%

72,95%

108,37%

115,62%

145,02%

RR

314,10%

417,62%

109,43%

152,33%

172,69%

228,54%

RS

240,72%

354,29%

58,12%

79,68%

167,72%

204,23%

40,94%

69,81%

SC

249,67%

366,22%

63,30%

85,56%

186,64%

225,73%

SE

170,54%

260,72%

49,36%

79,95%

136,70%

185,18%

45,43%

93,91%

SP

236,82%

349,09%

55,62%

76,84%

154,73%

189,47%

TO

311,21%

448,27%

109,29%

152,16%

164,00%

200,00%

194,97%

293,29%

O Portal Contábeis se isenta de quaisquer responsabilidades civis sobre eventuais discussões dos usuários ou visitantes deste site, nos termos da lei no 5.250/67 e artigos 927 e 931 ambos do novo código civil brasileiro.