(DOE de 29/07/2016)
Altera o Ato DIAT n° 005, de 2016, que adota pesquisas e fixa os preços médios ponderados a consumidor final para cálculo do ICMS devido por substituição tributária nas operações com cerveja, chope, refrigerante e bebida hidroeletrolítica e energética.
O DIRETOR DE ADMINISTRAÇÃO TRIBUTÁRIA, no uso de sua competência estabelecida no art. 18 do Regimento Interno da Secretaria de Estado da Fazenda, aprovado pelo Decreto n° 2.762, de 19 de novembro de 2009, e considerando o disposto no § 3° do art. 41 da Lei n° 10.297, de 26 de dezembro de 1996, no art. 42 do Anexo 3 do Regulamento do ICMS, aprovado pelo Decreto n° 2.870, de 27 de agosto de 2001, e a competência delegada pela Portaria SEF n° 182, de 30 de novembro de 2007,
RESOLVE:
Art. 1° O Anexo I do Ato Diat 005/2016, de 21 de março de 2016, passa a vigorar, em relação às cervejas e chopes das empresas BESSER BIER, BUFFALO BEER, FARRAPOS, INBEB, MAESTRO, SCHMITT e ZEHN BIER, com os valores de Preço Médio Ponderado a Consumidor Final (PMPF) estabelecidos no Anexo Único deste Ato.
Art. 2° Este Ato entra em vigor na data de sua publicação, produzindo efeitos a partir de 1° de agosto de 2016.
Florianópolis, 28 de julho de 2016.
CARLOS ROBERTO MOLIM
Diretor de Administração Tributária
PREÇO MÉDIO PONDERADO A CONSUMIDOR FINAL – PMPF DE BEBIDAS
ANEXO I
(ATO DIAT n° 016/2016)
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
(Vigência a partir de 01 de agosto de 2016)
| FABRICANTE, IMPORTADOR OU DISTRIBUIDOR | CERVEJA E CHOPE | Chope em litro | |||||||||||
| Nome | CNPJ | Marcas | Garrafa de Alumínio, Vidro e PET Descartável | Garrafa de Vidro Retornável | Alumínio Descartável | ||||||||
| Até330ml | 331 a 450ml | 451 a 650 ml | 651 a 1000 ml | Acimade1000ml | Até660ml | Acima de 660ml | Até330ml | 331 a 450ml | Acimade 450ml | ||||
| BESSER BIER | 22.113.901 | Besser Bier – kit 2 gf | – | – | 28,92 | – | – | – | – | – | – | – | – |
| Besser Bier – kit 4 gf | – | – | 44,80 | – | – | – | – | – | – | – | – | ||
| Besser Bier Hefeweizen | – | – | 12,75 | – | – | – | – | – | – | – | – | ||
| Besser Bier Kristall Weisse | – | – | 11,33 | – | – | – | – | – | – | – | – | ||
| Besser Bier Lager – kit copo cristal | – | – | 49,00 | – | – | – | – | – | – | – | – | ||
| Besser Bier Oktoberfest | – | – | 11,33 | – | – | – | – | – | – | – | – | ||
| Besser Bier Pilsener | – | – | 11,33 | – | – | – | – | – | – | – | – | ||
| Besser Bier Schwarzbier | – | – | 12,00 | – | – | – | – | – | – | – | – | ||
| Besser Bier Weisen – kit copo cristal | – | – | 49,00 | – | – | – | – | – | – | – | – | ||
| BUFFALO BEER | 20.395.052 | Buffalo Apa | – | 7,99 | – | – | – | – | – | – | – | – | 17,04 |
| Buffalo Kellerbier | – | – | – | – | – | – | – | – | – | – | 17,04 | ||
| Buffalo Lager | – | 6,99 | – | – | – | – | – | – | – | – | 17,04 | ||
| Buffalo Pale Ale | – | 7,99 | – | – | – | – | – | – | – | – | 17,04 | ||
| Buffalo Weiss | – | 7,99 | – | – | – | – | – | – | – | – | 17,04 | ||
| Buffalo Wit | – | 7,99 | – | – | – | – | – | – | – | – | 17,04 | ||
| Imperial India Black Ale | – | 12,89 | – | – | – | – | – | – | – | – | 17,04 | ||
| FARRAPOS | 11.773.339 | Farrapos | – | – | – | 13,40 | – | – | – | – | – | – | 17,04 |
| Farrapos Pilsen | – | – | – | 13,40 | – | – | – | – | – | – | – | ||
| Lake Side | 7,25 | – | 10,75 | – | – | – | – | – | – | – | 17,04 | ||
| INBEB | 03.485.089 | Ales Bier | – | – | – | – | – | – | – | – | – | – | 17,04 |
| Bier Hull | – | – | – | – | – | – | – | – | – | – | 17,04 | ||
| Colina Bier Chopp | – | – | – | – | – | – | – | – | – | – | 17,90 | ||
| Colina Bier Pilsen | – | – | – | – | – | 3,90 | 4,57 | 1,37 | 1,95 | 2,14 | – | ||
| Colina Bier Pilsen 300 ml | 1,62 | – | – | – | – | 1,54 | – | – | – | – | – | ||
| Colina Chopp de Marula | – | – | – | – | – | – | – | – | – | – | 17,90 | ||
| Colina Chopp de Vinho | – | – | – | – | – | – | – | – | – | – | 17,90 | ||
| Colina Malzbier | – | – | – | – | – | 4,32 | – | – | 2,95 | – | – | ||
| Hess Bier | – | – | – | – | – | – | – | – | – | – | 17,04 | ||
| Serras Gerais Malzbier | – | – | – | – | – | 4,32 | – | – | – | – | – | ||
| Serras Gerais Pilsen | – | – | 4,27 | – | – | 3,90 | – | – | – | – | 17,04 | ||
| Serras Gerais Pilsen 300 ml | 1,62 | – | – | – | – | 1,54 | – | – | – | – | – | ||
| Spoller Malzbier | 1,80 | – | 4,31 | – | – | 4,32 | – | – | 2,95 | – | – | ||
| Spoller Pilsen | 1,80 | 3,33 | 3,97 | – | – | 3,90 | 4,29 | 1,37 | 1,95 | 1,88 | 17,90 | ||
| Spoller Pilsen 300 ml | 1,62 | – | – | – | – | 1,54 | – | – | – | – | – | ||
| Spoller Puro Malte | 1,80 | – | 4,31 | – | – | 4,32 | – | – | 2,95 | – | – | ||
| Spoller sem Álcool | 1,80 | – | – | – | – | 4,32 | – | – | 2,95 | – | – | ||
| MAESTRO | 21.214.246 | Maestro IPA | – | – | 17,65 | – | – | – | – | – | – | – | – |
| Maestro Kolsch | – | – | 16,80 | – | – | – | – | – | – | – | – | ||
| Maestro Pumpkin Ale | – | – | 16,80 | – | – | – | – | – | – | – | – | ||
| Maestro Rauchbier | – | – | 16,80 | – | – | – | – | – | – | – | – | ||
| Maestro Saison | – | – | 17,04 | – | – | – | – | – | – | – | – | ||
| Maestro Stout | – | – | 16,80 | – | – | – | – | – | – | – | – | ||
| Maestro Weiss | – | – | 15,45 | – | – | – | – | – | – | – | – | ||
| Maestro Witbier | – | – | 16,80 | – | – | – | – | – | – | – | – | ||
| SCHMITT | 04.754.336 | La Brunete | – | 11,19 | – | 13,71 | – | – | – | – | – | – | – |
| La Brunette Stout | – | 6,54 | 11,18 | – | – | – | – | – | – | – | – | ||
| Schmitt Ale | – | 5,99 | – | – | – | – | – | – | – | – | – | ||
| Schmitt Barley Wine | – | 7,70 | – | 15,00 | – | – | – | – | – | – | – | ||
| Schmitt Barley Wine Magnun | – | – | – | 33,46 | – | – | – | – | – | – | – | ||
| Schmitt Big Ale | – | – | – | 12,54 | – | – | – | – | – | – | – | ||
| Schmitt Hefeweizen | – | – | – | 13,71 | – | – | – | – | – | – | – | ||
| Schmitt IPA | – | 10,95 | 13,14 | – | – | – | – | – | – | – | – | ||
| Schmitt Lager | – | – | 7,43 | 9,97 | – | – | – | – | – | – | – | ||
| Schmitt Magnun | – | – | – | 33,46 | – | – | – | – | – | – | – | ||
| Schmitt Schiau | – | – | 11,20 | – | – | – | – | – | – | – | – | ||
| Schmitt Sparking | – | – | 11,20 | – | – | – | – | – | – | – | – | ||
| Schmitt Sparkling Ale | – | – | – | 13,71 | – | – | – | – | – | – | – | ||
| ZEHN BIER | 22.705.048 | MenschBier Ale IPA | – | – | 14,59 | – | – | – | – | – | – | – | – |
| MenschBier Ale Weizen | – | – | 12,31 | – | – | – | – | – | – | – | – | ||
| MenschBier Lager | – | – | 10,10 | – | – | – | – | – | – | – | – | ||
| MenschBier Lager Escura Baltic Porter | – | – | 11,44 | – | – | – | – | – | – | – | – | ||
| MenschBier Lager Extra | – | – | 10,43 | – | – | – | – | – | – | – | – | ||
| MenschBier Lager Heller Bock | – | – | 12,26 | – | – | – | – | – | – | – | – | ||
| ZeHn Ale IPA | – | – | 15,58 | – | – | – | – | – | – | – | 20,03 | ||
| ZeHn Bier | – | 3,39 | – | – | – | – | – | – | – | – | 17,04 | ||
| ZeHn Chopp Escuro Heller | – | 6,11 | – | – | – | 7,38 | – | – | – | – | – | ||
| ZeHn Chopp Pilsen | – | 5,31 | – | – | – | 7,38 | – | – | – | – | – | ||
| ZeHn Chopp Pilsen Extra | – | 6,11 | – | – | – | 7,38 | – | – | – | – | – | ||
| ZeHn Chopp Porter | – | 6,69 | – | – | – | 8,91 | – | – | – | – | – | ||
| ZeHn Escura Heller Bock | – | 9,17 | 12,44 | – | – | – | – | – | – | – | – | ||
| ZeHn Escura Porter | – | 9,65 | 13,06 | – | – | – | – | – | – | – | – | ||
| ZeHn Heller Escura – kit 1 copo Heller | – | – | 49,47 | – | – | – | – | – | – | – | – | ||
| ZeHn Pilsen | – | 8,37 | 11,29 | – | – | – | – | – | – | – | – | ||
| ZeHn Pilsen – kit 1 copo Pilsen | – | – | 48,07 | – | – | – | – | – | – | – | – | ||
| ZeHn Pilsen Extra | – | 5,80 | 11,37 | – | – | – | – | – | – | – | – | ||
| ZeHn Porter Escura – kit 1 copo Porter | – | – | 50,02 | – | – | – | – | – | – | – | – | ||
| ZeHn Weizen | – | – | 12,17 | – | – | – | – | – | – | – | – | ||