ATO DIAT N° 037, DE 17 DE DEZEMBRO DE 2019

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° 30, de 2019, passa a vigorar, em relação às cervejas e chopes das empresas Ambev, Colorado, Dom Haus e Tropical Juice, e conforme consta no Processo SEF 19499/2019, com os valores de Preço Médio Ponderado a Consumidor Final (PMPF) estabelecidos no Anexo Único deste Ato.

Art. 2° Este Ato entra em vigor em 1° de janeiro de 2020.

Florianópolis, 17 de dezembro de 2019.

ROGÉRIO DE MELLO MACEDO DA SILVA
Diretor de Administração Tributária

ANEXO ÚNICO
(Ato DIAT n° 037/2019)
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
(Vigência a partir de 01 de janeiro de 2020)

FABRICANTE, IMPORTADOR OU DISTRIBUIDOR				CERVEJA E CHOPE										Chope em Litro
CNPJ Básico	Nome	Marcas		Garrafa de Alumínio, Vidro e PET Descartável					Garrafa de Vidro Retornável		Alumínio Descartável
CNPJ Básico	Nome	Marcas		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	–	–	–	–	–	10,17	–	–	–	–	–
07.526.557	Ambev	10201	Antarctica Pilsen	–	3,67	–	9,26	–	7,29	7,50	2,01	2,68	3,41	25,18
07.526.557	Ambev	10244	Antarctica Pilsen 300 ml	–	–	–	–	–	2,54	–	–	–	–	–
07.526.557	Ambev	10202	Antarctica Pilsen Extra Cristal	–	4,62	–	–	–	–	–	–	–	–	–
07.526.557	Ambev	10232	Antarctica Sub Zero	2,30	–	–	9,09	–	6,36	6,96	1,89	2,26	3,63	–
07.526.557	Ambev	10203	Becks	3,87	–	–	–	–	–	–	–	3,87	–	–
07.526.557	Ambev	11149	Blue Point Oktoberfast	–	21,86	–	–	–	–	–	–	–	–	–
07.526.557	Ambev	10257	Bohemia A Lager/Magna/838/14Weiss	7,63	–	–	–	–	–	–	–	–	–	25,18
07.526.557	Ambev	10205	Bohemia Confraria	8,13	–	12,49	–	–	–	–	–	–	–	–
07.526.557	Ambev	10206	Bohemia Escura	–	6,21	11,03	–	–	8,45	–	–	4,27	–	–
07.526.557	Ambev	10258	Bohemia Imperial	–	–	12,08	–	–	–	–	–	–	–	25,19
07.526.557	Ambev	10255	Bohemia Japutipa/Bella Rosa/Caa-Yari	7,89	–	14,52	–	–	–	–	–	–	–	25,18
07.526.557	Ambev	11916	Bohemia Nano	–	–	–	–	–	–	–	–	–	–	25,18
07.526.557	Ambev	10207	Bohemia Pilsen	–	4,69	6,54	12,28	–	8,86	8,19	2,28	2,78	3,56	–
07.526.557	Ambev	10263	Bohemia Pilsen 300 ml	3,18	–	–	–	–	2,80	–	–	–	–	–
07.526.557	Ambev	10240	Brahma 0,0% Álcool	–	4,42	–	–	–	8,45	–	–	3,21	–	–
07.526.557	Ambev	10252	Brahma 0,0% Álcool 300 ml	–	–	–	–	–	2,36	–	–	–	–	–
07.526.557	Ambev	10211	Brahma Chopp	3,02	4,31	–	9,32	–	7,82	8,15	2,27	2,65	3,84	25,18
07.526.557	Ambev	11649	Brahma Chopp – Pack 18 unidades 350ml	–	–	–	–	–	–	–	–	39,00	–	–
07.526.557	Ambev	10245	Brahma Chopp 300 ml	3,17	–	–	–	–	2,26	–	–	–	–	–
07.526.557	Ambev	10242	Brahma Chopp Gf Alumínio	–	–	–	–	–	–	–	–	–	7,03	–
07.526.557	Ambev	12557	Brahma Duplo Malte	4,31	–	–	–	–	7,82	–	2,27	2,65	–	–
07.526.557	Ambev	12554	Brahma Extra (todas)	–	4,61	6,51	–	–	8,17	–	2,84	3,03	3,63	25,18
07.526.557	Ambev	11788	Brahma Extra Heller Bock	–	4,47	–	–	–	–	–	–	–	–	–
07.526.557	Ambev	11442	Brahma Extra Marzen	–	4,62	–	–	–	–	–	–	–	–	–
07.526.557	Ambev	10213	Brahma Malzbier	–	5,14	–	–	–	9,41	–	–	4,02	–	–
07.526.557	Ambev	10253	Bucanero Fuerte	–	8,31	–	–	–	–	–	–	–	–	–
07.526.557	Ambev	10239	Budweiser	5,07	5,02	7,28	–	–	9,48	12,04	3,12	3,51	4,48	–
07.526.557	Ambev	10243	Budweiser gf Alumínio	–	6,55	–	–	–	–	–	–	–	9,87	–
07.526.557	Ambev	12505	Budweiser lata 410ml	–	–	–	–	–	–	–	–	4,20	–	–
07.526.557	Ambev	12500	Budwiser Light	–	–	–	–	–	–	–	–	3,50	–	–
07.526.557	Ambev	10214	Caracu	–	5,23	–	–	–	5,76	–	–	4,17	–	–
07.526.557	Ambev	11984	Caracu 300 ml	–	–	–	–	–	2,66	–	–	–	–	–
07.526.557	Ambev	12362	Colorado Brasil	–	–	15,40	–	–	–	–	–	–	–	20,77
07.526.557	Ambev	12361	Colorado Emporio	–	–	15,40	–	–	–	–	–	–	–	20,77
07.526.557	Ambev	12018	Colorado Emporio APA	–	–	15,39	–	–	–	–	–	–	–	20,77
07.526.557	Ambev	11787	Colorado Gabiru	–	–	15,40	–	–	–	–	–	–	–	20,55
07.526.557	Ambev	11997	Colorado Guajava	–	–	15,39	–	–	–	–	–	–	–	20,77
07.526.557	Ambev	11915	Colorado Guanabara	–	–	15,40	–	–	–	–	–	–	–	20,77
07.526.557	Ambev	11880	Colorado Oktoberfest	8,26	–	15,40	–	–	–	–	–	–	–	20,77
07.526.557	Ambev	12503	Colorado Tropicana	–	–	13,33	–	–	–	–	–	–	–	20,77
07.526.557	Ambev	10250	Corona Extra	6,14	6,46	–	–	–	–	–	–	–	–	–
07.526.557	Ambev	10249	Coronita Extra	3,67	–	–	–	–	–	–	–	–	–	–
07.526.557	Ambev	10215	Franziskaner – todos os Tipos	–	–	13,70	–	–	–	–	–	–	–	–
07.526.557	Ambev	12556	Goose Island Honkers/Sofie	–	21,86	–	–	–	–	–	–	–	–	25,18
07.526.557	Ambev	11868	Goose Island Ipa/Honkers	–	7,93	–	–	–	–	–	–	–	–	–
07.526.557	Ambev	12555	Goose Island IPA/Midway	–	9,35	–	–	–	–	–	–	–	–	25,18
07.526.557	Ambev	12363	Goose Island Parka	–	12,94	–	–	–	–	–	–	–	–	–
07.526.557	Ambev	11119	Hertog	–	–	23,39	–	–	–	–	–	–	–	–
07.526.557	Ambev	10216	Hoegaarden	9,86	–	–	–	–	–	–	4,69	–	–	25,18
07.526.557	Ambev	11674	Kona	–	10,40	–	–	–	–	–	–	–	–	20,77
07.526.557	Ambev	10218	Leffe – Todas	11,14	–	–	22,56	–	–	–	–	–	–	–
07.526.557	Ambev	10221	Lowenbrau – todos os tipos	9,86	–	13,70	–	–	–	–	–	–	–	–
07.526.557	Ambev	12502	Michelob Ultra	–	4,00	–	–	–	–	–	–	–	–	–
07.526.557	Ambev	10235	Norteña	–	–	–	21,44	–	–	–	–	–	–	–
07.526.557	Ambev	10222	Original	4,11	–	7,68	–	–	9,57	–	2,69	3,46	–	–
07.526.557	Ambev	12564	Original 300 ml	–	–	–	–	–	2,49	–	–	–	–	–
07.526.557	Ambev	12559	Patagonia 24.7	–	8,02	–	11,24	–	–	–	–	–	6,03	–
07.526.557	Ambev	10264	Patagônia Kunen	–	–	–	24,26	–	–	–	–	–	–	–
07.526.557	Ambev	10259	Patagonia Weisse/Amber/Bohemian	–	8,02	8,25	11,24	–	12,72	–	–	5,32	6,03	25,18
07.526.557	Ambev	10237	Patrícia	8,87	–	–	21,44	–	–	–	–	–	–	–
07.526.557	Ambev	10238	Pilsen (Importada)	–	–	–	21,44	–	–	–	–	–	–	–
07.526.557	Ambev	10224	Polar Export	–	4,62	–	8,69	–	7,49	6,72	–	2,41	3,83	–
07.526.557	Ambev	10225	Quilmes	5,77	–	–	16,45	–	–	–	–	–	–	–
07.526.557	Ambev	10226	Serramalte	4,62	–	8,76	–	–	10,81	–	–	3,86	–	–
07.526.557	Ambev	11823	Serrana	–	–	–	–	–	–	–	–	1,96	–	–
07.526.557	Ambev	10256	Skol Beats	6,31	–	–	–	–	–	–	4,11	–	–	–
07.526.557	Ambev	11786	Skol Hops	–	–	–	–	–	7,60	7,61	2,45	2,66	4,00	–
07.526.557	Ambev	10228	Skol Pilsen	3,52	4,23	4,50	9,41	–	7,68	7,91	2,22	2,58	3,85	25,18
07.526.557	Ambev	11648	Skol Pilsen – Pack 18 unidades 350ml	–	–	–	–	–	–	–	–	39,24	–	–
07.526.557	Ambev	10246	Skol Pilsen 300 ml	3,14	–	–	–	–	2,27	–	–	–	–	–
07.526.557	Ambev	10260	Skol Pilsen Barril 30L	–	–	–	–	–	–	345,21	–	–	–	–
07.526.557	Ambev	10233	Skol Pilsen Barril 5 L	–	–	–	–	–	–	–	–	–	72,18	–
07.526.557	Ambev	10241	Skol Pilsen Gf Alumínio	–	–	–	–	–	–	–	–	–	7,03	–
07.526.557	Ambev	11981	Skol Puro Malte	3,49	–	–	–	–	7,49	7,82	2,30	2,52	3,96	–
07.526.557	Ambev	11982	Skol Puro Malte 300 ml	–	–	–	–	–	2,31	–	–	–	–	–
07.526.557	Ambev	10229	Spaten – todos os tipos	–	–	13,70	–	–	–	–	–	–	–	–
07.526.557	Ambev	10230	Stella Artois	4,73	–	7,80	16,40	–	9,47	–	3,38	3,65	–	25,18
07.526.557	Ambev	12504	Stella Artois Lata 410ml	–	–	–	–	–	–	–	–	4,39	–	–
07.526.557	Ambev	12537	Stella Artois Vidro 330 ml	5,44	–	–	–	–	–	–	–	–	–	–
07.526.557	Ambev	12558	Stella Low Gluten	4,79	–	–	–	–	–	–	–	–	–	–
07.526.557	Ambev	11821	Wals Coco Bambu	–	–	15,06	–	–	–	–	–	–	–	–
07.526.557	Ambev	11824	Wals GPA	–	–	15,06	–	–	–	–	–	–	–	–
07.526.557	Ambev	11822	Wals Lager	–	–	–	–	–	–	–	–	–	5,31	–
07.526.557	Ambev	12501	Wals Lagoinha	–	–	–	–	–	–	–	–	–	–	20,77
07.526.557	Ambev	10262	Wals Petroleum/42/Niobium	–	15,63	–	–	–	–	–	–	–	–	–
07.526.557	Ambev	10261	Wals X/Verano	–	–	15,06	–	–	–	–	–	–	–	–
07.526.557	Ambev	10234	Zillertal	5,53	–	–	19,81	–	–	–	–	–	–	–
01.366.303	Colorado	10393	Colorado Appia	9,13	–	12,61	–	–	–	–	–	6,57	–	20,77
01.366.303	Colorado	10396	Colorado Cauim	8,27	–	14,06	–	–	–	–	–	–	–	20,77
01.366.303	Colorado	10395	Colorado Demoiselle	9,13	–	14,73	–	–	–	–	–	–	–	20,59
01.366.303	Colorado	11391	Colorado Eugênia	–	–	18,69	–	–	–	–	–	–	–	20,55
01.366.303	Colorado	11955	Colorado Guanabara	14,95	–	–	–	–	–	–	–	–	–	20,28
01.366.303	Colorado	11687	Colorado ICI 02	–	–	17,29	–	–	–	–	–	–	–	20,55
01.366.303	Colorado	10394	Colorado Indica	9,13	–	15,40	–	–	–	–	–	–	–	20,59
01.366.303	Colorado	11688	Colorado Ithaca	–	–	18,69	–	–	–	–	–	–	–	–
01.366.303	Colorado	11983	Colorado Lager	4,49	5,50	10,43	–	–	–	–	–	6,03	–	20,77
01.366.303	Colorado	11389	Colorado Murica	–	–	18,69	–	–	–	–	–	–	–	20,77
01.366.303	Colorado	11689	Colorado Nano	–	–	–	–	–	–	–	–	–	–	20,77
01.366.303	Colorado	11388	Colorado Nassau	–	–	18,69	–	–	–	–	–	–	–	20,55
01.366.303	Colorado	11390	Colorado Rosalia	–	–	18,69	–	–	–	–	–	–	–	–
01.366.303	Colorado	10397	Colorado Vixnu	–	–	16,57	–	–	–	–	–	–	–	20,55
18.093.100	Dom Haus	12395	American IPA	–	5,31	–	–	–	–	–	–	4,17	–	–
18.093.100	Dom Haus	11986	American Pale Ale	–	5,35	11,34	–	–	–	–	–	–	10,69	19,78
18.093.100	Dom Haus	12498	Belgian Blond Ale	–	5,31	–	–	–	–	–	–	–	–	–
18.093.100	Dom Haus	10853	Chopp Claro Tipo Helles	–	–	–	–	–	–	–	–	–	–	20,77
18.093.100	Dom Haus	10852	Chopp de Trigo Forte Tipo Heffeweizen	–	–	–	–	–	–	–	–	–	–	20,77
18.093.100	Dom Haus	10850	Chopp Forte Esc Tipo Belgian Blond Ale	–	–	–	–	–	–	–	–	–	–	20,77
18.093.100	Dom Haus	10851	Chopp Forte Tipo India Pale Ale	–	–	–	–	–	–	–	–	–	–	20,77
18.093.100	Dom Haus	10862	Chopp Imperial Dom Napoleão	–	–	–	–	–	–	–	–	–	–	20,77
18.093.100	Dom Haus	10864	Dom Brás Witbier	7,94	–	14,00	–	–	–	–	–	–	–	20,77
18.093.100	Dom Haus	10867	Dom Casmurro	–	–	–	21,57	–	–	–	–	–	–	–
18.093.100	Dom Haus	10855	Dom Casmurro Escura IPA	–	–	14,56	–	–	–	–	–	–	–	–
18.093.100	Dom Haus	10861	Dom Casmurro IPA	10,06	–	–	–	–	–	–	–	–	–	–
18.093.100	Dom Haus	10863	Dom Doca Blond Ale Frutas Vermelhas	–	–	14,00	–	–	–	–	–	–	–	–
18.093.100	Dom Haus	10856	Dom Doca Escura Blond Ale	10,56	–	–	–	–	–	–	–	–	–	–
18.093.100	Dom Haus	10860	Dom Doca Witbier	13,45	–	–	–	–	–	–	–	–	–	–
18.093.100	Dom Haus	11488	Dom Haus Barley Wine	–	–	–	–	–	–	–	–	–	–	26,73
18.093.100	Dom Haus	11489	Dom Haus Saison c/Hibisco	–	–	14,45	–	–	–	–	–	–	–	20,77
18.093.100	Dom Haus	10859	Dom Napoleão Imperial IPA	13,32	–	16,94	–	–	–	–	–	–	–	–
18.093.100	Dom Haus	10866	Dom Pedro	–	–	–	21,07	–	–	–	–	–	–	–
18.093.100	Dom Haus	10854	Dom Pedro Helles	8,12	–	11,68	–	–	–	–	–	–	–	–
18.093.100	Dom Haus	10858	Dom Porre Barley Wine	–	–	40,67	–	–	–	–	–	–	–	–
18.093.100	Dom Haus	10868	Dom Quixote	–	–	–	21,57	–	–	–	–	–	–	–
18.093.100	Dom Haus	10857	Dom Quixote Heffe Weizen	7,31	–	14,56	–	–	–	–	–	–	–	–
18.093.100	Dom Haus	12526	Imperial American IPA	–	8,02	–	–	–	–	–	–	–	–	–
18.093.100	Dom Haus	11594	IPA Barão	–	–	11,35	–	–	–	–	–	–	–	19,74
18.093.100	Dom Haus	11394	Kit Dom Haus 01 Gfa + 2 Taças	–	–	35,08	–	–	–	–	–	–	–	–
18.093.100	Dom Haus	11395	Kit Dom Haus 1 Ano	–	–	39,32	–	–	–	–	–	–	–	–
18.093.100	Dom Haus	11393	Kit Dom Haus 4 Gfs misto	42,98	–	46,77	–	–	–	–	–	–	–	–
18.093.100	Dom Haus	11396	Kiti Dom Haus 3 Gfs misto	–	–	39,47	–	–	–	–	–	–	–	–
18.093.100	Dom Haus	11555	Martim Gravata Bergamota	7,25	–	11,21	–	–	–	–	–	–	–	20,77
18.093.100	Dom Haus	11490	Martim Gravata IPAssion	7,42	–	11,35	–	–	–	–	–	–	–	19,71
18.093.100	Dom Haus	11556	Martim Gravata Tropilager	7,14	–	10,93	–	–	–	–	–	–	–	19,68
18.093.100	Dom Haus	12394	Munich Helles	–	4,26	–	–	–	–	–	–	3,45	–	–
18.093.100	Dom Haus	12030	Pilsen	–	–	–	–	–	–	–	–	–	–	20,09
18.093.100	Dom Haus	10865	Pilsen Barão	–	4,57	7,37	–	–	–	–	–	–	–	22,69
18.093.100	Dom Haus	12453	Russian Imperial Stout	–	–	–	–	–	–	–	–	–	14,22	21,36
18.093.100	Dom Haus	11879	Session IPA	–	–	10,71	–	–	–	–	–	–	–	19,84
18.093.100	Dom Haus	12452	Sour Ale	–	–	–	–	–	–	–	–	–	12,72	19,78
03.690.522	Tropical Juice	10635	Wals Dubbel	–	15,89	–	53,86	–	–	–	–	–	–	–
03.690.522	Tropical Juice	12560	Wals Esther	5,90	–	–	–	–	–	–	–	–	–	–
03.690.522	Tropical Juice	10639	Wals Inhotin	–	18,83	–	–	–	–	–	–	–	–	–
03.690.522	Tropical Juice	12563	Wals Niobium	–	–	14,90	–	–	–	–	–	–	–	–
03.690.522	Tropical Juice	10636	Wals Pilsen	–	10,53	–	–	–	–	–	–	–	–	–
03.690.522	Tropical Juice	10637	Wals Quadruppel	–	15,89	–	53,86	–	–	–	–	–	–	–
03.690.522	Tropical Juice	12561	Wals Session Free	–	7,90	–	–	–	–	–	–	–	–	–
03.690.522	Tropical Juice	12562	Wals Session Low	7,90	–	–	–	–	–	–	–	–	–	–
03.690.522	Tropical Juice	10640	Wals Session/Bohemian/Witte/HpCorn	9,20	–	14,87	–	–	–	–	–	–	–	–
03.690.522	Tropical Juice	10638	Wals Trippel	–	15,89	–	53,86	–	–	–	–	–	–	–

ATO DIAT N° 037, DE 17 DE DEZEMBRO DE 2019

Altera o Ato DIAT n° 30, de 2019, 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.