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 n° 37, de 2018, passa a vigorar, em relação às cervejas e chopes da Ambev, com os valores de Preço Médio Ponderado a Consumidor Final (PMPF) estabelecidos no Anexo I deste Ato.
Art. 2° O Anexo II do Ato Diat n° 37, de 2018, passa a vigorar, em relação aos refrigerantes da Max Wilhelm, com os valores de Preço Médio Ponderado a Consumidor Final (PMPF) estabelecidos no Anexo II deste Ato.
Art. 3° Este Ato entra em vigor na data de sua publicação, produzindo efeitos a partir do dia 1° de janeiro de 2019.
Florianópolis, 20 de dezembro de 2018.
ROGÉRIO DE MELLO MACEDO DA SILVA
Diretor de Administração Tributária
ANEXO I
(Ato DIAT n° 047/2018)
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
(Vigência a partir de 01 de janeiro de 2019)
| FABRICANTE, IMPORTADOR OU DISTRIBUIDOR | CERVEJA E CHOPE | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CNPJ Básico | Nome | Marcas | Garrafa de Alumínio, Vidro e PET Descartável | Garrafa de Vidro Retornável | Alumínio Descartável | Chope em Litro | ||||||||
| Até 330ml | 331 a 450ml | 451a 650ml | 651 a 1000ml | Acima de 1000ml | Até 660ml | Acima de 660ml | Até 330ml | 331 a 450ml | Acima de 450ml | |||||
| 07.526.557 | Ambev | 10254 | Adriática | – | – | – | – | – | 9,61 | – | – | – | – | – |
| 07.526.557 | Ambev | 10201 | Antarctica Pilsen | – | 3,66 | – | 8,69 | – | 6,91 | 7,18 | 2,04 | 2,74 | 3,50 | 23,80 |
| 07.526.557 | Ambev | 10244 | Antarctica Pilsen 300 ml | – | – | – | – | – | 2,41 | – | – | – | – | – |
| 07.526.557 | Ambev | 10202 | Antarctica Pilsen Extra Cristal | – | 4,47 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10232 | Antarctica Sub Zero | 2,23 | – | – | 8,52 | – | 5,91 | 6,83 | 1,92 | 2,14 | 3,46 | – |
| 07.526.557 | Ambev | 10203 | Becks | 4,69 | – | – | – | – | – | – | – | 3,69 | – | – |
| 07.526.557 | Ambev | 10204 | Belle-Vue | – | 15,79 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11149 | Blue Point Oktoberfast | – | 21,12 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10257 | Bohemia A Lager/Magna/838/14Weiss | 7,41 | – | – | – | – | – | – | – | – | – | 23,80 |
| 07.526.557 | Ambev | 10205 | Bohemia Confraria | 7,90 | – | 12,00 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10206 | Bohemia Escura | – | 6,00 | 10,59 | – | – | 7,99 | – | – | 4,58 | – | – |
| 07.526.557 | Ambev | 10258 | Bohemia Imperial | – | 11,61 | – | – | – | – | – | – | – | 23,81 | |
| 07.526.557 | Ambev | 10255 | Bohemia Japutipa/Bella Rosa/Caa-Yari | 7,67 | – | 13,95 | – | – | – | – | – | – | – | 23,80 |
| 07.526.557 | Ambev | 11916 | Bohemia Nano | – | – | – | – | – | – | – | – | – | – | 23,80 |
| 07.526.557 | Ambev | 10231 | Bohemia Oaken | – | – | 10,69 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10207 | Bohemia Pilsen | – | 4,55 | 6,28 | 11,51 | 9,24 | 9,05 | 2,31 | 2,82 | 3,59 | – | – |
| 07.526.557 | Ambev | 10263 | Bohemia Pilsen 300ml | 3,09 | – | – | – | – | 2,65 | – | – | – | – | – |
| 07.526.557 | Ambev | 10208 | Bohemia Royal Ale | – | – | 12,00 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10209 | Bohemia Weiss | – | 8,48 | 11,55 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10240 | Brahma 0,0%Álcool | – | 4,22 | – | – | – | 7,99 | – | – | 3,05 | – | – |
| 07.526.557 | Ambev | 10252 | Brahma 0,0%Álcool 300ml | – | – | – | – | – | 2,31 | – | – | – | – | – |
| 07.526.557 | Ambev | 10211 | Brahma Chopp | 2,94 | 4,20 | – | 8,74 | – | 7,42 | 7,86 | 2,03 | 2,58 | 3,72 | 23,80 |
| 07.526.557 | Ambev | 11649 | Brahma Chopp Pack 18unidades 350ml | – | – | – | – | – | – | – | – | 40,08 | – | – |
| 07.526.557 | Ambev | 10245 | Brahma Chopp 300ml | 2,90 | – | – | – | – | 2,19 | – | – | – | – | – |
| 07.526.557 | Ambev | 10242 | Brahma Chopp Gf Alumínio | – | – | – | – | – | – | – | – | – | 6,71 | – |
| 07.526.557 | Ambev | 11788 | Brahma Extra Heller Bock | – | 4,32 | – | – | – | – | – | – | – | – | 23,80 |
| 07.526.557 | Ambev | 10251 | Brahma Extra Lager/Red/Weiss | – | 4,32 | 6,26 | – | 7,72 | – | – | 2,87 | 2,93 | 3,59 | 23,80 |
| 07.526.557 | Ambev | 11442 | Brahma Extra Marzen | – | 4,47 | – | – | – | – | – | – | – | – | 23,81 |
| 07.526.557 | Ambev | 10213 | Brahma Malzbier | – | 4,90 | – | – | – | 9,23 | – | – | 3,94 | – | – |
| 07.526.557 | Ambev | 10253 | Bucanero Fuerte | – | 8,03 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10239 | Budweiser | 4,69 | 4,85 | 7,21 | – | – | 8,40 | 11,60 | 3,15 | 3,38 | 4,58 | – |
| 07.526.557 | Ambev | 10243 | Budweiser gf Alumínio | – | 6,33 | – | – | – | – | – | – | – | 9,42 | – |
| 07.526.557 | Ambev | 10214 | Caracu | – | 4,82 | – | – | – | 5,45 | – | – | 4,02 | – | – |
| 07.526.557 | Ambev | 11984 | Caracu 300ml | – | – | – | – | – | 2,51 | – | – | – | – | – |
| 07.526.557 | Ambev | 11787 | Colorado Gabiru | – | – | 14,79 | – | – | – | – | – | – | – | 19,42 |
| 07.526.557 | Ambev | 11915 | Colorado Guanabara | – | – | 14,79 | – | – | – | – | – | – | – | 19,63 |
| 07.526.557 | Ambev | 11880 | Colorado Oktoberfest | 8,03 | – | 14,79 | – | – | – | – | – | – | – | 19,63 |
| 07.526.557 | Ambev | 10250 | Corona Extra | 5,57 | 6,55 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10249 | Coronita Extra | 4,22 | – | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10215 | Franziskaner todos os Tipos | – | – | 13,16 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10248 | Goose Island Ipa/Honkers | – | 21,12 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11820 | Goose Island Midway | – | 9,03 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11673 | Goose Island Sofie | – | 21,24 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11868 | Gosse Island Ipa/Honkers | – | – | – | – | – | – | – | – | – | – | 23,80 |
| 07.526.557 | Ambev | 11867 | Gosse Island Midway | – | – | – | – | – | – | – | – | – | – | 23,80 |
| 07.526.557 | Ambev | 11869 | Gosse Island Sofie | – | – | – | – | – | – | – | – | – | – | 23,80 |
| 07.526.557 | Ambev | 11119 | Hertog | – | – | 22,47 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10216 | Hoegaarden | 9,58 | – | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11674 | Kona | – | 10,05 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10218 | Leffe Todas | 10,83 | – | – | 21,16 | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10220 | Lowenbrau | 9,58 | – | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10221 | Lowenbrau todos os tipos | – | – | 13,16 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10235 | Norteña | – | – | 20,10 | – | – | – | – | – | – | – | |
| 07.526.557 | Ambev | 10222 | Original | 4,20 | – | 7,52 | – | – | 9,01 | – | – | – | – | – |
| 07.526.557 | Ambev | 10236 | Patagônia | – | – | 15,36 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10264 | Patagônia Kunen | – | – | – | 22,74 | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10259 | Patagonia Weisse/Amber/Bohemian | – | 7,70 | 7,93 | 13,65 | – | 12,03 | – | – | – | 5,07 | 23,80 |
| 07.526.557 | Ambev | 10237 | Patrícia | 8,62 | – | – | 20,10 | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10238 | Pilsen (Importada) | – | – | – | 20,10 | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10223 | Polar Bock | – | 4,47 | – | – | – | 7,99 | – | – | 3,74 | – | – |
| 07.526.557 | Ambev | 10224 | Polar Export | – | 4,47 | – | 8,15 | – | 7,08 | 6,47 | – | 2,30 | 3,65 | – |
| 07.526.557 | Ambev | 10225 | Quilmes | 5,60 | – | – | 15,42 | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10226 | Serramalte | 4,38 | – | 9,03 | – | – | 11,33 | – | – | 3,43 | – | – |
| 07.526.557 | Ambev | 11823 | Serrana | – | – | – | – | – | – | – | – | 1,84 | – | – |
| 07.526.557 | Ambev | 10256 | Skol Beats | – | 6,13 | – | – | – | – | – | -4,16 | – | – | – |
| 07.526.557 | Ambev | 11786 | Skol Hops | – | – | – | – | – | 7,18 | 7,33 | 2,48 | 2,61 | 3,82 | – |
| 07.526.557 | Ambev | 10228 | Skol Pilsen | 3,51 | 4,12 | 4,32 | 8,82 | – | 7,27 | 7,53 | 2,33 | 2,50 | 3,78 | 23,80 |
| 07.526.557 | Ambev | 11648 | Skol Pilsen Pack 18 unidades 350ml | – | – | – | – | – | – | – | – | 37,35 | – | – |
| 07.526.557 | Ambev | 10246 | Skol Pilsen 300ml | 2,81 | – | – | – | – | 2,18 | – | – | – | – | – |
| 07.526.557 | Ambev | 10260 | Skol Pilsen Barril 30L | – | – | – | – | – | – | 332,54 | – | – | – | – |
| 07.526.557 | Ambev | 10233 | Skol Pilsen Barril 5 L | – | – | – | – | – | – | – | – | – | 68,87 | – |
| 07.526.557 | Ambev | 10241 | Skol Pilsen Gf Alumínio | – | – | – | – | – | – | – | – | – | 6,71 | – |
| 07.526.557 | Ambev | 11981 | Skol Puro Malte | – | – | – | – | – | 7,27 | 7,53 | 2,33 | 2,50 | 3,78 | – |
| 07.526.557 | Ambev | 11982 | Skol Puro Malte 300ml | – | – | – | – | – | 2,18 | – | – | – | – | – |
| 07.526.557 | Ambev | 10229 | Spaten todos os tipos | – | 13,16 | – | – | – | – | – | – | – | – | |
| 07.526.557 | Ambev | 10230 | Stella Artois | 4,69 | – | 8,65 | 15,37 | – | 9,68 | – | 3,58 | – | – | 23,80 |
| 07.526.557 | Ambev | 11821 | Wals Coco Bambu | – | 14,47 | – | – | – | – | – | – | – | – | |
| 07.526.557 | Ambev | 11824 | Wals GPA | – | – | 14,47 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11822 | Wals Lager | – | – | – | – | – | – | – | – | – | 5,07 | – |
| 07.526.557 | Ambev | 10262 | Wals Petroleum/42/Niobium | – | 15,09 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10261 | Wals X/Verano | – | – | 14,47 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10234 | Zillertal | 5,37 | – | – | 18,57 | – | – | – | – | – | – | – |
ANEXO II
(Ato DIAT n° 047/2018)
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA REFRIGERANTES
(Vigência a partir de 01 de janeiro de 2018)
| FABRICANTE, IMPORTADOR, DISTRIBUIDOR | EMBALAGENS RETORNÁVEIS | EMBALAGENS DESCARTÁVEIS | |||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Vidro, Pet e Alumínio | Lata | Barril, em litro | |||||||||||||||||
| CNPJ Básico | Nome | Marcas | Até 260ml | De 261 a 599ml | De 600 a 999ml | Acima de 999ml | Xarope Postmix | Até 260 ml | De 261 a 400ml | De 401 a 660ml | De 661 a 1200ml | De 1201 a 1750ml | De 1751 a 2499ml | Acima de 2499ml | Até 260ml | Até 260ml Até 260ml | Até 260ml | ||
| 84.429.869 | Max Wilhelm | 10118 | AH Max – todos os sabores | – | – | – | – | – | – | – | 3,04 | – | 3,42 | – | – | – | – | – | |
| 84.429.869 | Max Wilhelm | 10117 | Body Light | – | – | – | — | – | – | – | 4,44 | – | – | – | – | – | – | – | – |
| 84.429.869 | Max Wilhelm | 10119 | Demais Marcas e Sabores | – | – | – | – | – | 1,76 | 2,33 | 2,90 | 2,73 | 3,18 | 3,87 | – | – | – | – | |
| 84.429.869 | Max Wilhelm | 10116 | MaxCola | – | – | – | – | – | 1,43 | – | 2,19 | 2,89 | 3,15 | 4,00 | – | – | – | – | |
| 84.429.869 | Max Wilhelm | 11595 | Max Laranjinha | – | – | – | – | – | – | – | – | – | – | – | – | 2,27 | – | ||
| 84.429.869 | Max Wilhelm | 11889 | Neo Fresh Cola | – | – | – | – | – | – | – | – | – | – | – | 3,09 | – | – | – | – |
| 84.429.869 | Max Wilhelm | 11891 | Neo Fresh Guaraná | – | – | – | – | – | – | – | – | – | – | – | 3,09 | – | – | ||
| 84.429.869 | Max Wilhelm | 11890 | Neo Fresh Laranja | – | – | – | – | – | – | – | – | – | – | 3,09 | – | – | – | – | – |
| 84.429.869 | Max Wilhelm | 11892 | Neo Fresh Limão | – | – | – | – | – | – | – | – | – | – | – | 3,09 | – | – | – | – |