ATO DIAT Nº 006 DE 28 DE MARÇO DE 2012

(DOE de 30/03/2012)

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 suas atribuições estabelecidas na Portaria SEF nº 182/07, de 30 de novembro de 2007, e

CONSIDERANDO o disposto no art. 42 do Anexo 3 do Regulamento do ICMS, aprovado pelo Decreto nº 2.870, de 27 de agosto de 2001, e no § 3º do inciso II do art. 41 da Lei n° 10.297, de 26 de dezembro de 1996,

RESOLVE:

Art. 1º Adotar as seguintes pesquisas de Preço Médio Ponderado a Consumidor Final – PMPF :

I – Fink & Schappo Consultoria Ltda, apresentada pelo Sindicato Nacional da Indústria da Cerveja – SINDICERV e Associação Brasileira das Indústrias de Refrigerantes e de Bebidas não Alcoólicas – ABIR, para cerveja, chope, refrigerante e bebida hidroeletrolítica hidroeletrolítica e energética;

II – GFK Indicator, apresentada pela Associação Brasileira de Bebidas – ABRABE, para cerveja e chope;

III – AFREBRAS, apresentada pela Associação dos Fabricantes de Refrigerantes do Brasil – AFREBRAS, para refrigerantes e bebida hidroeletrolítica e energética;

Art. 2º Fixar, para efeito de retenção e recolhimento do ICMS sobre as operações subseqüentes, os valores de PMPF:

I – relativos à cerveja e chope constantes do Anexo I;

II – relativos à refrigerante constantes do Anexo II;

III – relativos à bebida hidroeletrolítica e energética constantes do Anexo III.

§ 1º Os valores fixados deverão ser utilizados para a formação da base de cálculo da substituição tributária do ICMS quando das saídas realizadas pelo substituto tributário aos estabelecimentos distribuidores, atacadistas ou varejistas, não importando o sistema de distribuição adotado.

§ 2º Nas notas fiscais que acobertarem as operações deverá constar a expressão: “BASE DE CÁLCULO DA SUBSTITUIÇÃO TRIBUTÁRIA CONFORME ATO DIAT Nº 006/2012”;

§ 3º Na hipótese da ocorrência de mercadoria não relacionada nos anexos citados no caput do art. 2º a base de cálculo para fins de substituição tributária será a prevista no § 2º, do artigo 42, do Anexo 3, do RICMS;

§ 4º As marcas ou embalagens não relacionadas nos anexos citados poderão ser incluídas a qualquer tempo, devendo o interessado solicitar, por requerimento, à Diretoria de Administração Tributária localizada na Rodovia SC 401, Km 05, nº 4.600, CEP 88032.000 – Florianópolis – SC.

Art. 3º O Ato Diat nº 030/2010 de 21 dezembro de 2011 e suas alterações fica revogado a partir de 01 de abril de 2012.

Art. 4º Este Ato entra em vigor na data de sua publicação, produzindo efeitos a partir do dia 01 de abril de 2012.

Florianópolis, 28 de março de 2012.

CARLOS ROBERTO MOLIM
Diretor de Administração Tributária

ANEXO I

VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE

FABRICANTE, IMPORTADOR OU DISTRIBUIDOR			CERVEJA E CHOPE										Chope em litro
Nome	CNPJ	Marcas	Garrafa de Vidro e PET Descartável					Garrafa de Vidro Retornável		Alumínio Descartável
Nome	CNPJ	Marcas	Até 330ml	331 a 450ml	451a 650 ml	651 a 1000 ml	Acima de 1000ml	Até 660ml	Acima de 660ml	Até 330ml	331 a 450ml	Acima de 450ml
ALIBRAS	78.328.051	Kilsen Chopp	–	–	–	4,12	–	2,42	–	–	–	–	–
		Kilsen Extra	–	–	–	–	–	2,42	–	–	–	–	–
		Kilsen Fabro	–	–	–	–	–	–	–	–	–	–	9,96
		Kilsen Malzbier	–	2,32	–	–	–	2,60	–	–	–	–	–
		Kilsen Pilsen	–	2,05	–	3,15	–	2,26	–	–	1,49	–	9,96
		Kilsen Schweder	–	–	–	–	–	–	–	–	–	–	9,96
		Kilsen Sem Álcool	–	1,94	1,78	–	–	2,42	–	–	–	–	–
		Plier Sem Álcool	–	1,94	1,78	–	–	2,42	–	–	–	–	–
		Selki Malzbier	–	2,20	–	–	–	2,42	–	–	–	–	–
		Selki Pilsen	–	2,05	–	–	–	2,26	–	–	1,49	–	–
		Selki Sem Álcool	–	1,94	1,78	–	–	2,42	–	–	–	–	–
		Steinecker Premium Pilsen	–	1,94	3,30	3,15	–	2,26	3,26	–	–	–	–
ALLSTON	00.204.820	Guaratuba	–	1,94	–	–	–	2,26	–	–	–	–	10,46
		Zanni Malzbier	–	2,20	–	–	–	2,42	–	–	–	–	–
		Zanni Pilsen	–	1,94	–	–	–	2,26	–	–	1,41	–	10,46
AMBEV	02.808.708	Antarctica Malzbier	–	2,44	–	–	–	4,34	–	–	–	–	–
		Antarctica Pilsen	–	2,06	–	3,54	–	3,39	3,90	1,14	1,57	–	12,06
		Antarctica Pilsen Extra Cristal	–	2,44	–	–	–	–	–	–	–	–	–
		Antarctica Sub Zero	1,30	–	–	–	–	3,33	3,74	–	1,49	2,04	–
		Becks	5,25	–	–	–	–	–	–	–	–	–	–
		Belle-Vue	–	8,74	–	–	–	–	–	–	–	–	–
		Bohemia Confraria	4,45	–	7,42	–	–	–	–	–	–	–	–
		Bohemia Escura	–	2,92	6,55	–	–	3,81	–	–	2,21	–	–
		Bohemia Oaken	–	–	6,61	–	–	–	–	–	–	–	–
		Bohemia Pilsen	–	2,44	3,91	5,13	–	4,78	4,97	1,46	2,03	–	–
		Bohemia Royal Ale	–	–	7,42	–	–	–	–	–	–	–	–
		Bohemia Weiss	–	4,45	7,15	–	–	–	–	–	–	–	–
		Brahma Bock	–	2,44	–	–	–	3,81	–	–	2,14	–	–
		Brahma Chopp	1,39	2,24	–	4,10	–	3,71	3,91	–	1,77	2,31	12,06
		Brahma Extra	–	2,49	–	–	–	4,67	–	–	2,01	–	–
		Brahma Malzbier	–	2,49	–	–	–	3,46	–	–	2,08	–	–
		Budweiser	–	2,44	–	–	–	3,81	–	–	1,98	–	–
		Caracu	–	2,44	–	–	–	2,60	–	–	2,11	–	–
		Franziskaner -todos os Tipos	–	–	8,12	–	–	–	–	–	–	–	–
		Hoegaarden	5,40	–	–	–	–	–	–	–	–	–	–
AMBEV	02.808.708	Kronenbier	–	2,37	–	–	–	–	–	–	2,08	–	–
		Leffe -Todas	6,07	–	–	10,56	–	–	–	–	–	–	–
		Líber	–	2,45	–	–	–	–	–	–	2,10	–	–
		Lowenbrau	5,40	–	–	–	–	–	–	–	–	–	–
		Lowenbrau -todos os tipos	–	–	8,12	–	–	–	–	–	–	–	–
		Norteña	–	–	–	10,01	–	–	–	–	–	–	–
		Original	2,29	–	4,05	–	–	5,00	–	–	–	–	–
		Patagônia	–	–	9,47	–	–	–	–	–	–	–	–
		Patrícia	4,84	–	–	10,01	–	–	–	–	–	–	–
		Pilsen (Importada)	–	–	–	10,01	–	–	–	–	–	–	–
		Polar Bock	–	2,44	–	–	–	3,81	–	–	2,14	–	–
		Polar Export	–	2,44	–	4,10	–	3,46	3,34	–	1,57	2,40	–
		Quilmes	3,18	–	–	7,70	–	–	–	–	–	–	–
		Serramalte	–	–	–	–	–	3,81	–	–	–	–	–
		Skol Beats	2,56	2,48	–	–	–	–	–	1,48	–	–	–
		Skol Pilsen Barril 5 L	–	–	–	–	–	–	–	–	–	44,18	–
		Skol Pilsen/Skol 360	1,42	2,21	3,04	4,54	–	3,73	3,98	1,38	1,77	2,44	12,06
		Spaten -todos os tipos	–	–	8,12	–	–	–	–	–	–	–	–
		Stella Artois	2,74	–	–	7,70	–	–	–	2,03	–	–	12,06
		Zillertal	3,03	–	–	9,26	–	–	–	–	–	–	–
ANGELONI / (BIG) WMS	83646984 / 93209765	Budweiser	–	2,55	–	–	–	–	–	–	–	–	–
ASHBY	71.947.592	Ashby	–	–	–	–	–	–	–	–	–	–	10,46
BADEN BADEN Alterado pelo Ato Diat n° 016 / 2012	50.221.019	Banden Baden Ale Golden	5,08	–	11,49	–	–	–	–	–	–	–	–
		Baden Baden Barley Wine Red Ale	5,08	–	11,49	–	–	–	–	–	–	–	–
		Baden Baden Christmas Bier	–	–	11,49	–	–	–	–	–	–	–	–
		Baden Baden Dark Ale Stout	–	–	11,49	–	–	–	–	–	–	–	–
		Baden Baden Ddlbok Invem 2007	–	–	11,49	–	–	–	–	–	–	–	–
		Baden Baden Lager Bock	5,08	–	11,49	–	–	–	–	–	–	–	–
		Baden Baden Pilsen Cristal	4,45	–	10,13	–	–	–	–	–	–	–	–
		Baden Baden Tripel	–	–	95,48	–	–	–	–	–	–	–	–
		Baden Baden Weiss	–	–	11,49	–	–	–	–	–	–	–	–
		Baden Baden Bitter 1999	–	–	11,49	–	–	–	–	–	–	–	–
		Kit Baden Baden c/1 Copo	–	–	21,00	–	–	–	–	–	–	–	–
BENTO IRINEU LINHARES	08.822.483	Wunder Bier	–	–	–	–	–	–	–	–	–	–	9,96
BIERBAUM	05.825.945	Bierbaum Abacaxi	–	–	5,73	–	–	–	–	–	–	–	–
		Bierbaum Bock	–	–	6,30	–	–	–	–	–	–	–	–
		Bierbaum Dunkel	–	–	6,30	–	–	–	–	–	–	–	–
		Bierbaum Gold	–	–	6,30	–	–	–	–	–	–	–	–
		Bierbaum Lager	–	–	5,73	–	–	–	–	–	–	–	–
		Bierbaum Weiss	–	–	7,45	–	–	–	–	–	–	–	–
		Chopp Claro Bierbam	–	–	–	–	–	–	–	–	–	–	9,96
		Chopp Escuro Bierbaum	–	–	–	–	–	–	–	–	–	–	9,96
		Kit Bierbaum c/copo	–	–	32,58	–	–	–	–	–	–	–	–
		Kit Bierbaum 5 cervejas	–	–	44,35	–	–	–	–	–	–	–	–
		Kit Bierbaum Weiss c/copo	–	–	37,82	–	–	–	–	–	–	–	–
BIERLAND/MEGA REPRES	01.205.167	Bierland Demais Tipos	–	–	7,66	–	–	–	–	–	–	–	9,96
		Bierland Pilsen	–	–	7,07	–	–	–	–	–	–	–	9,96
		Bierland Strong Golden Ale	–	–	–	30,82	–	–	–	–	–	–	–
Bodebrown	11.646.758	Bodebrown Perigosa	13,09	–	–	–	80,61	–	–	–	–	–	14,20
Bodebrown	11.646.758	Bodebrown Wee Heavy/Hop Weiss	–	–	14,10	–	–	–	–	–	–	–	–
BORCK	00.970.717	Borck 5L Malzbier	–	–	–	–	–	–	–	–	–	72,49	–
		Borck 5L Pale Ale c/Trigo	–	–	–	–	–	–	–	–	–	86,98	–
		Borck 5L Pilsen	–	–	–	–	–	–	–	–	–	72,49	–
		Borck Chope Pale Ale c/Trigo	–	–	–	–	14,55	–	–	–	–	–	14,56
		Chopp Malzbier	–	–	–	–	–	–	–	–	–	–	9,96
		Chopp Pilsen	–	–	–	–	–	–	–	–	–	–	9,96
CASA DI CONTI Alterado pelo Ato Diat n° 011 / 2012 (	46.842.894	Conti Biar Malzibier	–	–	–	–	–	2,60	–	–	1,93	–	–
		Conti Biar Malzibier 300 ml	1,41	–	–	–	–	1,00	–	–	–	–	–
		Conti Bier Pilsen	–	2,20	–	3,74	–	2,74	2,88	1,01	1,49	1,59	10,46
		Conti Bier Pilsen 300 ml	1,30	–	–	–	–	0,95	–	–	–	–	–
		Conti Premium	–	–	3,46	–	–	2,60	–	–	–	–	–
		Conti Zero Grau	1,30	–	2,99	3,74	–	2,74	2,78	1,15	1,41	1,77	–
		Conti Zero Grau – 300 ml	–	–	–	–	–	0,90	–	–	–	–	–
		Puro Malte 1500	–	–	3,46	4,30	–	2,90	3,22	–	1,49	–	–
		Puro Malte 1500 – 300 ml	1,61	–	–	–	–	1,08	–	–	–	–	–
		Samba Pilsen	–	–		3,31	–	2,26	2,67	1,01	1,41	1,50	–
		Samba Pilsen 300 ml	1,15	–	–	–	–	0,90	–	–	–	–	–
CBBP	09.325.874	Proibida Pilsen	–	1,94	–	–	–	–	–	–	1,41	–	–
CERPA	04.894.085	Cerpa Draft	–	2,05	3,32	–	–	–	–	–	1,44	–	–
CERPA	04.894.085	Cerpa Export	–	3,95	–	–	–	–	–	–	–	–	–
CERPA	04.894.085	Cerpa Gold	–	2,60	3,32	–	–	–	–	–	1,44	–	–
CNBN	45.426.798	Bebida Alcóolica Mista Clara Kalena	1,22	–	2,94	3,63	–	–	–	–	1,41	1,55	–
		Bebida Alcóolica Mista Escura Kalena	1,22	–	2,94	3,63	–	–	–	–	–	–	–
		Bebida Mista de Chopp Claro Belco	1,22	1,31	2,95	3,63	–	–	–	–	1,32	1,55	–
		Bebida Mista de Chopp Escuro Belco	1,22	1,41	2,95	3,63	–	–	–	–	1,32	–	–
		Belco Malzbier	–	–	–	–	–	2,42	–	–	–	–	–
		Belco Pilsen	–	–	–	–	–	2,26	–	–	1,41	–	–
		Belco sem álcool	–	–	–	–	–	–	–	–	1,32	–	–
		Belco Tauber	1,20	–	–	–	–	2,26	–	–	–	–	–
		Brunnen	1,20	–	–	–	–	2,26	–	–	–	–	–
		Capivaryana	–	–	2,94	–	–	–	–	–	–	–	–
		Mãe Preta	–	–	–	–	–	–	–	–	1,32	–	–
CNS	07.652.402	Bier Hoff Demais Tipos	–	8,84	–	–	–	–	–	–	–	–	9,96
		Bier Hoff Demais Tipos, kit 2, 1 copo	–	–	35,03	–	–	–	–	–	–	–	–
		Bier Hoff Demais Tipos, kit 4	–	–	35,03	–	–	–	–	–	–	–	–
		Bier Hoff Premium/Original/Lager	–	4,67	8,19	–	–	–	–	–	–	–	–
COLORADO	01.366.303	Appia	–	–	11,56	–	–	–	–	–	–	–	–
		Cauim	–	–	9,63	–	–	–	–	–	–	–	–
		Demoiselle	–	–	11,56	–	–	–	–	–	–	–	–
		Índica	–	–	11,56	–	–	–	–	–	–	–	–
COMARY	29.588.019	Therezópolis Gold	–	2,92	3,73	–	–	–	–	–	–	–	10,46
CURITIBA	08.287.979	Gauden Bier Demais Tipos	3,31	–	6,21	–	–	–	–	–	–	–	–
		Gauden Bier Pilsen e Lager	3,09	–	5,69	–	–	–	–	–	–	–	–
		Klaus Bier de Malte Chopp	–	–	5,03	–	–	–	–	–	–	–	–
		Klaus Bier de Malte Demais Tipos	–	–	5,49	–	–	–	–	–	–	–	–
		Klaus Bier de Malte Pilsen	–	–	5,03	–	–	–	–	–	–	–	–
DE PORTO	04.754.336	La Brunete	–	6,89	–	8,99	–	–	–	–	–	–	–
		Schmitt Ale	–	4,98	–	–	–	–	–	–	–	–	–
		Schmitt Barley Wine	–	6,89	–	–	–	–	–	–	–	–	–
		Schmitt Barley Wine Magnun	–	–	–	21,86	–	–	–	–	–	–	–
		Schmitt Hefeweizen	–	–	–	8,99	–	–	–	–	–	–	–
		Schmitt Magnun	–	–	–	21,86	–	–	–	–	–	–	–
		Schmitt Sparkling Ale	–	–	–	8,99	–	–	–	–	–	–	–
ESTRELLA DE GALICIA Acrescentado pelo Ato Diat n° 014 / 2012 (DOE de 26.06.2012) , efeitos a partir de 01.07.2012.	13.492.669	1906 Reserva Especial	4,06	–	–	–	–	–	–	3,78	–	–	–
	13.492.669	Estrella Galicia	3,78	–	–	–	–	–	–	3,43	–	–	–
GERMÂNIA Acrescentado pelo Ato Diat n° 016 / 2012 (DOE de 30.07.2012) , efeitos a partir de 01.08.2012.	96.366.174	Germânia	–	3,22	5,60	–	–	–	–	–	–	–	9,96
HEZBIER Alterado pelo Ato Diat n° 016 / 2012	05.848.489	Chopp Escuro Heller	–	3,79	–	–	–	4,35	–	–	–	–	–
		Chopp Pilsen	–	3,30	–	–	–	4,35	–	–	–	–	–
		Chopp Pilsen Extra	–	3,79	–	–	–	4,35	–	–	–	–	–
		Chopp Porter	–	4,13	–	–	–	5,23	–	–	–	–	–
		Escura Heller Bock	–	5,65	8,17	–	–	–	–	–	–	–	–
		Escura Porter	–	5,94	8,57	–	–	–	–	–	–	–	–
		Kit Heller Escura, com 1 copo Heller	–	–	32,32	–	–	–	–	–	–	–	–
		Kit Pilsen, com 1 copo Pilsen	–	–	31,39	–	–	–	–	–	–	–	–
		Kit Porter Escura, com 1 copo Porter	–	–	32,67	–	–	–	–	–	–	–	–
		Pilsen	–	5,15	7,42	–	–	–	–	–	–	–	–
		Pilsen Extra	–	3,58	7,46	–	–	–	–	–	–	–	–
		Weizen	–	–	8,00	–	–	–	–	–	–	–	–
		ZeHn Bier	–	2,12	–	–	–	–	–	–	–	–	9,96
IMPORTBEER	09.251.055	Cordoba	–	–	–	6,61	–	–	–	–	–	–	–
		Miller Genuine Draft	–	3,19	–	6,53	–	–	–	–	2,65	–	–
		Pilsner Urquell	–	–	13,92	–	–	–	–	–	–	–	–
		Primator	–	–	12,43	–	–	–	–	–	–	–	–
		Red Stripe	6,03	–	–	11,98	–	–	–	–	–	–	–
		Schneider	2,90	–	–	6,61	–	–	–	–	–	2,12	–
		Starobrno	–	–	12,43	–	–	–	–	–	–	–	–
INAB	82.206.004	Colônia Donna´s Beer	–	2,44	–	–	–	–	–	–	1,93	–	–
		Colônia Extra	–	2,16	–	–	–	2,74	–	–	1,57	–	–
		Colônia Low Carb	–	–	–	–	–	2,26	–	–	1,93	–	–
		Colônia Malzbier	–	2,20	–	–	–	2,89	–	–	1,70	–	–
		Colônia Negra	–	–	–	–	–	–	–	–	–	1,84	–
		Colônia Pilsen	–	2,05	–	3,51	–	2,58	2,67	1,01	1,33	1,78	10,46
		Colônia Sem Álcool	–	–	–	–	–	3,46	–	–	2,14	–	–
		Stell Pilsen	–	–	–	3,15	–	2,26	2,24	–	1,41	–	10,46
INBEB Alterado pelo Ato Diat n° 016 / 2012	03.485.089	Colina Bier Chopp	–	–	–	–	–	–	–	–	–	–	10,46
		Coliria Bier Pilsen	–	–	–	–	–	2,26	2,71	–	1,41	1,55	–
		Spoller Malzbier	1,21	–	2,86	–	–	–	–	–	1,93	–	–
		Spoller Pilsen	1,21	1,94	2,64	–	–	2,26	2,69	–	1,41	1,37	10,46
		Spoller Puro Malte	1,21	–	–	–	–	2,42	–	–	1,93	–	–
		Spoller sem Álcool	1,21	–	–	–	–	2,42	–	–	1,93	–	–
IRMÃOS DONAUER	05.256.017	Promalcer	–	–	–	–	–	2,26	2,94	–	–	–	9,96
JOINVILLE Alterado pelo Ato Diat n° 016 / 2012 r	07.776.830	Balsa Pale Ale	–	2,97	–	–	–	–	–	–	–	–	–
		Balsa Pilsen	–	2,97	–	–	–	–	–	–	–	–	–
		Balsa Weizen	–	2,97	–	–	–	–	–	–	–	–	–
		Divina Pilsen	–	–	8,41	–	–	–	–	–	–	–	–
		Divnia Weizen	–	–	8,69	–	–	–	–	–	–	–	–
		Kit 2 cervejas pilsen Opa Bier c/copo	–	–	25,37	–	–	–	–	–	–	–	–
		Kit 2 cervejas porter c/copo	–	–	21,82	–	–	–	–	–	–	–	–
		Kit 2 cervejas weinzen c/copo	–	–	24,42	–	–	–	–	–	–	–	–
		Kit 4 cervejas Opa Bier c/copo	–	–	29,54	–	–	–	–	–	–	–	–
		Kit 5 cervejas	–	18,94	26,50	–	–	–	–	–	–	–	–
		Kit Opa Bier comCopo Tulipa	–	–	16,08	–	–	–	–	–	–	–	–
		Kit Weihnachst	–	–	24,31	–	–	–	–	–	–	–	–
		Opa Bier Chopp	–	2,97	4,24	–	–	–	–	–	–	–	9,96
		Opa Bier Old Ale	–	–	7,42	–	–	–	–	–	–	–	–
		Opa Bier Pale Ale	–	2,97	4,24	–	–	–	–	–	–	–	–
		Opa Bier Pilsen	–	2,97	4,24	–	–	–	–	–	–	–	–
		Opa Bier Pilsen Parque	–	–	–	–	–	3,23	–	–	–	–	–
		Opa Bier Porter	–	–	2,97	4,24	–	–	–	–	–	–	–
		Opa Bier Porter Parque	–	–	–	–	–	3,46	–	–	–	–	–
		Opa Bier Sem Álcool	–	2,97	4,24	–	–	–	–	–	–	–	–
		Opa Bier Weizen Parque	–	–	–	–	–	3,46	–	–	–	–	–
		Opa Bier Weizen	–	2,97	4,24	–	–	–	–	–	–	–	–
		Pilsen Cathanria Bier	–	2,96	–	–	–	–	–	–	–	–	–
KAISER	19.900.000	Amstel	5,12	–	–	–	–	–	–	–	–	–	–
		Bavária Pilsen	–	2,16	–	–	–	2,85	–	–	1,41	1,60	10,46
		Bavária Premium	–	2,14	–	–	–	4,81	–	–	1,90	–	–
		Bavária Sem Álcool	–	2,26	–	–	–	–	–	–	2,06	–	–
		Birra Moretti	5,12	–	–	–	–	–	–	–	–	–	–
		Dosequis	–	2,92	–	–	–	–	–	–	–	–	–
		Edelweiss	–	–	11,49	–	–	–	–	–	–	–	–
		Heineken	–	2,76	4,59	–	–	5,95	–	–	2,41	–	12,06
		Heineken Keg 5000ml	–	–	–	–	67,57	–	–	–	–	–	–
		Kaiser Bock	–	2,44	–	–	–	3,81	–	–	2,14	–	–
		Kaiser Gold	–	2,76	–	–	–	4,81	–	–	1,78	–	–
		Kaiser Pilsen	1,33	2,16	–	3,49	–	3,16	3,16	–	1,44	1,88	10,46
		Kaiser Pilsen 4 L	–	–	–	–	29,95	–	–	–	–	–	–
		Kaiser Summer	–	2,38	–	–	–	–	–	–	2,14	–	–
		Murphy’s Irish Red	5,85	–	–	–	–	–	–	–	–	–	–
		Murphy’s Lirish Stout	–	–	–	–	–	–	–	–	–	10,78	–
		Santa Cerva Pilsen	–	–	–	–	–	2,26	–	–	–	–	–
		Sol Pilsen	1,19	2,16	–	–	–	3,03	–	–	1,31	1,74	12,06
		Sol Premium Beer	–	3,36	–	–	–	–	–	–	–	–	–
KAISER	19.900.000	Xingu	–	2,78	–	–	–	3,46	–	–	2,37	–	12,06
KRILL Alterado pelo Ato Diat n° 011 / 2012	56.036 312	A Outra	–	–	–	–	–	2,26	3,26	–	1,41	–	–
		AOutra Malzibier	–	–	–	–	–	2,42	–	–	–	–	–
		Choppe A Outra	–	–	2,95	–	–	2,33	–	–	–	–	9,96
		Choppe Ecobier	–	–	–	–	–	–	–	–	–	–	9,96
		Ecobier	–	–	2,95	–	–	2,26	–	–	1,41	–	–
		Malzibier	–	2,20	–	–	–	2,42	–	–	–	–	–
		Pilsen	–	1,94	–	–	–	2,26	–	–	1,41	–	10,46
LINDAUER	07.297.661	Chopp Heimat	–	–	–	–	–	–	–	–	–	–	9,96
MALTA Alterado pelo Ato Diat n° 011 / 2012	44.367.522	Chopp Malta	–	–	–	–	–	–	–	–	–	–	9,96
		DunKel	–	–	–	–	–	–	–	–	–	1,61	–
		Malta Golden	–	–	–	–	–	2,60	–	1,23	1,93	1,53	–
		Malta Malzibier	–	–	–	–	–	2,42	–	1,23	1,93	1,53	–
		Malta Pilsen	–	1,94	–	–	–	2,26	–	1,01	1,41	1,48	–
MONTE CARLO	90.999.392	Bonanza Pilsen	–	–	–	–	–	–	–	–	1,41	–	–
PETRÓPOLIS	04.469.628	Black Princess	–	–	3,80	–	–	–	–	–	–	–	–
		Black Princess Gold	–	–	3,80	–	–	–	–	–	–	–	–
		Crystal Fusion	–	–	–	–	–	–	–	–	1,93	–	–
		Crystal Malzbier	–	2,20	–	–	–	–	–	–	1,93	–	–
		Crystal Pilsen	1,10	1,94	–	–	–	–	–	1,01	1,41	1,76	–
		Crystal Premium	–	2,20	–	–	–	–	–	–	–	–	–
		Crystal Sem Álcool/Zero Álcool	1,15	2,20	–	–	–	–	–	–	1,93	–	–
		Itaipava Fest Pilsen	–	2,20	–	–	–	–	–	1,14	–	–	–
		Itaipava Malzbier	–	2,20	–	–	–	–	–	–	1,93	–	–
		Itaipava Pilsen	1,54	2,28	–	–	–	–	–	1,32	1,66	2,32	–
		Itaipava Premium	–	2,20	3,46	–	–	–	–	1,21	1,93	–	–
		Itaipava Sem Álcool/Zero Álcool	1,25	2,20	–	–	–	–	–	–	1,93	–	–
		Kit Petra -todos os tipos	–	–	13,99	–	–	–	–	–	–	–	–
		Lokal Pilsen	–	1,94	–	–	–	–	–	–	1,41	–	–
		Petra -todos tipos	–	2,44	3,80	–	–	–	–	–	1,93	–	–
PREMIUM	11.654.122	Bauhaus Cobre	–	2,97	6,54	–	–	–	–	–	–	2,61	–
		Bauhaus Trig’or	–	–	7,63	–	–	–	–	–	–	–	–
		Santa Fé	–	2,44	5,89	–	–	–	–	–	–	2,35	–
PRIMO SCHINCARIOL Alterado pelo Ato Diat n° 016 / 2012	50.221.019	Cintra	–	–	–	–	–	–	–	–	–	1,20	–
		Devassa	–	3,93	–	–	–	–	–	–	–	–	–
		Devassa Bem Loura	–	3,93	3,52	–	–	3,23	–	1,21	1,57	1,70	12,06
		Glacial	–	–	–	–	–	2,26	–	–	1,19	1,36	–
		Nova Schin Malzibier	–	2,07	–	–	–	3,17	–	–	2,14	–	–
		Nova Schin Munich	–	2,44	–	–	–	–	–	–	2,14	–	10,46
		Nova Schin NS2	–	2,92	–	–	–	–	–	–	–	–	–
		Nova Schin Pilsen	–	2,16	–	3,74	–	2,74	3,26	1,03	1,40	1,50	10,46
		Nova Schin Pilsen Zero Álcool	–	2,44	–	–	–	3,46	–	–	1,79	–	–
		Primus	–	2,16	–	–	–	3,90	–	–	1,57	1,64	10,46
RIO GRANDENSE	05.766.005	Província	–	–	–	3,86	–	3,31	3,65	–	–	1,85	–
SAINT BIER Alterado pelo Ato Diat n° 016 / 2012	08.875.424	Coruja Otus Pilsen	–	–	7,35	–	–	9,01	–	–	–	9,96
		Coruja todos os tipos	4,55	–	8,70	–	–	9,41	8,08	–	–	–	9.96
		Duft	–	4,34	–	–	–	–	–	–	–	–	–
		Saint Bier – Cervejas – Demais Tipos	–	–	6,30	7,14	–	5,93	6,35	–	–	–	9,36
		Saint Bier – Chope – Demais Tipos	–	–	–	6,72	–	–	–	–	–	–	–
		Saint Bier Kit – c/corda	–	–	29,40	–	–	–	–	–	–	–	–
		Saint Bier – Demais Tipos	–	–	21,76	–	–	–	–	–	–	–	–
		Saint Bier Kit – Weiss c/copo	–	–	30,46	–	–	–	–	–	–	–	–
		Saint Bier Malzebier	–	–	5,04	–	–	–	–	–	–	–	–
		Saint Bier Mr. Lobo	–	–	5,04	–	–	–	–	–	–	–	–
		Saint Bier Pilsen	–	–	5,20	7,00	–	3,23	4,40	–	–	–	–
		Saint Bier Pilsen – Chope	–	–	–		–	–	–	–	–	–	9,96
SCHORNSTEIN	07.817.573	Chopp Schornstein	–	–	–	–	–	–	–	–	–	–	9,96
SUDBRACK Alterado pelo Ato Diat n° 016 / 2012	04.914.890	Eisenbahn – Lata Pilsen 5 litros	–	–	–	–	–	–	–	–	–	71,00	–
		Eisenbahn – Lust	–	35,36	–	77,28	–	–	–	–	–	–	–
		Eisenbahn – Lust Magnum	–	–	–	–	154,58	–	–	–	–	–	–
		Eisenbahn – Lust Prestige	–	–	–	101,65	–	–	–	–	–	–	–
		Eisenbahn São José	–	34,61	–	–	–	–	–	–	–	–	–
		Eisenbahn 10 anos	–	15,00	–	–	–	–	–	–	–	–	–
		Grupo Seleção – todos os tipos	–	6,67	–	–	–	–	–	–	–	–	9,96
		Grupo tradição – todos os tipos	–	5,37	–	–	–	–	–	–	–	–	9,96
		Kit Eisenbahn – Pilsen	–	23,81	–	–	–	–	–	–	–	–	–
		Kit Eisenbahn – Weinhachts	–	41,69	–	–	–	–	–	–	–	–	–
		Kit Grupo Tradição e Seleção	–	32,76	–	–	–	–	–	–	–	–	–
TONEL / LIMONGI	3.776.294 / 56.563.786	Guitt´s Beer Malzbier	–	2,20	–	–	–	2,42	–	–	1,93	–	–
		Guitt´s Beer Pilsen	–	1,94	–	–	–	2,26	–	–	1,41	–	10,46
		Ravache Gold	–	–	3,96	–	–	–	–	–	–	–	–
		Zebu	–	2,20	–	–	–	–	–	–	1,49	–	–
TROPICAL JUICE	03.690.522	Wals Dubbel	–	8,48	–	25,08	–	–	–	–	–	–	–
		Wals Pilsen	–	5,63	–	–	–	–	–	–	–	–	–
		Wals Quadruppel	–	8,48	–	25,08	–	–	–	–	–	–	–
TROPICAL JUICE	03.690.522	Wals Trippel	–	8,48	–	25,08	–	–	–	–	–	–	–
XERETA	72.459.878	Allaska	–	1,94	–	–	–	2,42	–	–	1,93	–	–
IMPORTADORES	00.000.000	Pilsen (Importada)	–	–	–	10,01	–	–	–	–	–	–	–
DEMAIS MARCAS NACIONAIS		Tipo Pilsen	–	–	–	–	–	5,50	–	–	2,23	–	16,02
DEMAIS MARCAS NACIONAIS		Demais Tipos	–	–	–	–	–	10,35	–	–	2,92	–	17,47

Notas:

1. Valores expressos em Reais, por Unidade;

2. Para os produtos não relacionados na tabela, ou sem valor correspondente, ou lançados no mercado após a publicação deste Ato Diat, será considerado o valor da embalagem vinculado à descrição “Todas as marcas e sabores de baixas calorias/Outros”, exceto produtos importados;

3. Na hipótese da ocorrência de mercadoria não relacionada nos anexos citados no caput do art. 2.º, a base de cálculo para fins de substituição tributária será a prevista no § 2.º, do artigo 42, do Anexo 3, do RICMS;

4. O Sujeito Passivo da Substituição Tributária deverá observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do fabricante ou engarrafador.

ANEXO II

VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA REFRIGERANTE

FABRICANTE, IMPORTADOR, DISTRIBUIDOR			EMBALAGENS RETORNÁVEIS					EMBALAGENS DESCARTÁVEIS
Nome	CNPJ básico		Até 260 ml	De 261 a 599 ml	De 600 a 999 ml	Acima de 999 ml	Xarope Post-mix	Vidro e Pet							Lata		Barril, em litro
Nome	CNPJ básico		Até 260 ml	De 261 a 599 ml	De 600 a 999 ml	Acima de 999 ml	Xarope Post-mix	Até 260 ml	De 261 a 400 ml	De 401 a 660 ml	De 661 a 1200 ml	De 1201 a 1750 ml	De 1751 a 2499 ml	Acima de 2499 ml	Até 260 ml	Acima de 260 ml	Barril, em litro
101 Do Brasil	03.408.722	Kienen Cola	–	–	–	–	–	1,11	–	1,27	–	–	2,29	3,09	–	–	–
101 Do Brasil	03.408.722	Kienen, demais Sabores	–	–	–	–	–	1,11	–	1,21	–	–	2,22	2,94	–	–	–
Água da Serra	80.936.685	Demais Marcas e Sabores	0,95	–	1,09	–	–	–	–	1,81	1,78	–	2,20	–	–	–	–
		Laranjinha	0,95	–	1,09	–	–	–	–	1,81	1,78	–	2,20	–	–	–	–
		Água da Serra, Sabor Cola	–	–	–	–	–	–	–	–	–	–	2,20	–	–	–	–
Alibras	78.328.051	Quipo, sabor cola	–	–	–	–	–	–	–	1,42	–	–	2,11	–	–	–	–
Alibras	78.328.051	Todas as Marcas e Sabores	–	–	1,03	–	–	1,09	–	1,42	1,85	1,93	2,11	–	–	–	–
Allston	00.204.820	Guaratuba	–	–	1,36	–	–	–	1,42	–	–	–	2,31	–	–	1,44	–
Allston	00.204.820	Demais Marcas e Sabores	–	–	1,36	–	–	–	1,42	–	–	–	2,31	–	–	1,44	–
AMBEV	02.808.708	H2OH!	–	–	–	–	–	–	–	2,28	2,15	2,76	3,38	–	–	–	–
		Pepsi Cola	–	2,12	–	2,57	–	1,07	–	2,86	2,48	2,26	3,47	3,55	–	1,68	–
		Pepsi Cola Twist	–	2,12	–	–	–	–	–	2,92	2,70	2,58	3,53	3,00	–	1,72	–
		Pepsi Cola Zero/ Max	–	–	–	–	–	–	–	3,03	–	–	3,20	–	–	1,71	–
		Pepsi X-Energy	–	–	–	–	–	–	–	–	–	–	–	–	–	1,84	–
		Guarah	–	–	–	–	–	–	–	2,39	–	2,81	–	–	–	–	–
		Pepsi cola 3 a 3,3 L	–	–	–	–	–	–	–	–	–	–	3,98	–	–	–
		Pepsi Cola 2,25 L	–	–	–	–	–	–	–	–	–	–	3,34	–	–	–	–
		Tônica Antártica	–	–	–	–	–	–	–	–	–	–	–	–	–	1,86	–
		Demais Marcas e Sabores 2,25L	–	–	–	–	–	–	–	–	–	–	3,27	–	–	–	–
		Demais Marcas e Sabores 3 a 3,3L	–	–	–	–	–	–	–	–	–	–	–	4,10	–	–	–
		Demais Marcas e Sabores	–	2,12	–	2,57	–	1,07	1,19	2,87	2,29	2,30	3,17	3,46	0,92	1,69	–
Argenta	04.102.454	Argenta, todos os sabores	–	–	–	–	–	–	1,19	–	–	–	2,42	–	–	–	–
Argenta	04.102.454	Demais Marcas e sabores	1,21	–	1,09	–	–	1,10	1,19	–	2,15	–	2,42	–	–	–	–
Belco	45.426.798	Belco	–	–	–	–	–	1,10	1,20	–	–	2,11	2,29	–	–	1,35	–
Belco	45.426.798	Demais Marcas e Sabores	–	–	–	–	–	1,10	1,20	–	–	–	2,29	–	–	1,35	–
Casa Di Conti	46.842.894	Conti, sabor cola	–	–	–	–	–	–	–	1,80	–	–	2,30	2,93	–	1,37	–
		Conti, demais sabores	–	–	–	–	–	–	–	1,56	–	–	2,18	2,78	–	1,35	–
		Taubaiana	–	–	1,07	–	–	–	–	–	–	–	2,18	–	–	–	–
Celina	08.929.429	Flycel Cola Baixa Caloria	–	–	–	–	–	–	–	–	–	–	2,29	–	–	–	–
		FlycelSabores Baixa Caloria	–	–	–	–	–	–	–	–	–	–	2,29	–	–	–	–
		Soda Celina com gás	–	–	–	–	–	–	–	1,56	–	–	2,18	–	–	–	–
Cerpa	04.894.085	Cerpa	–	–	–	–	–	–	–	–	–	–	2,29	–	–	–	–
Comexim	58.150.087	Jah! Fresh	–	–	–	–	–	–	1,61	2,09	–	2,53	–	–	–	–	–
		Jah! Ice	–	–	–	–	–	–	1,61	2,09	–	2,53	–	–	–	–	–
		Jah! Lichia	–	–	–	–	–	–	1,14	1,90	2,24	2,32	–	–	–	–	–
		Vermont, todos os sabores	–	–	–	–	–	–	1,40	2,03	2,27	2,53	–	–	–	–	–
Fante	89.967.939	Dusht Fest	–	–	–	–	–	–	–	11,93	–	–	–	–	–	–	–
Fante	89.967.939	DushtDiamant	–	–	–	–	–	–	–	–	15,63	–	–	–	–	–	–
FlaminMineração	68.248.210	Bioleve	–	–	–	–	–	–	–	–	–	2,11	–	–	–	–	–
Fruki	87.315.099	Fruki	–	1,94	1,36	–	–	–	–	2,09	–	–	2,31	–	–	1,44	–
Fruki	87.315.099	Demais Marcas e Sabores	–	1,94	1,36	–	–	–	–	2,09	–	–	2,31	–	–	1,44	–
Germânia Acrescentado pelo Ato Diat n° 016 / 2012 (DOE de 30.07.2012) , efeitos a partir de 01.08.2012.	96.366.174	Amazônia	–	1,19	–	–	–	–	–	–	–	–	–	–	–	–	–
GenerinoRossoni	90.051.194	Stillo	–	–	–	–	–	–	–	4,40	–	–	–	–	–	–	–
Hugo Cini / AJC	76490572 /	Fresko, todos sabores, baixa
Distrib.Bebidas	05.288.560	caloria	–	1,19	0,95	–	–	0,97	1,66	1,86	1,81	1,68	1,87	–	–	–	–
		Cini, todos os sabores	–	1,94	1,36	–	–	1,05	1,42	2,09	2,27	2,04	2,31	–	–	1,44	–
		Água Cristal Limão, baixa caloria	–	–	–	–	–	–	–	1,87	–	–	1,87	–	–	–	–
Imperial	01.542.810	AmericanCola	–	1,19	1,09	2,01	–	1,10	1,20	2,25	2,27	2,04	2,35	–	0,81	1,53	–
		Goianinho, todos os sabores	–	1,19	1,09	2,01	–	1,10	1,20	2,25	2,27	2,04	2,35	–	0,81	1,53	–
		Orange	–	1,19	1,09	2,01	–	1,10	1,20	2,25	2,27	2,04	2,35	–	0,81	1,53	–
		Pitchula	–	1,19	1,09	2,01	–	1,10	1,20	2,25	2,27	2,04	2,35	–	0,81	1,53	–
INAB	82.206.004	Colônia, todos os sabores	–	–	–	–	–	–	–	2,09	2,27	2,04	2,31	–	–	1,44	–
INAB	82.206.004	RC Cola	–	–	–	–	–	–	–	–	–	–	–	–	–	1,44	–
INBEB	03.485.089	Spoller, todos os sabores	–	–	–	–	–	–	–	–	–	–	–	–	–	1,44	–
		Boleba, todos os sabores	–	–	1,09	–	–	–	–	–	–	–	2,13	–	–	–	–
		Demais Marcas e Sabores	–	–	–	–	–	–	–	–	–	–	–	–	–	1,44	–
Krill	56.036.312	Mantovani, todos os sabores	–	–	0,95	–	–	–	1,20	–	–	–	2,42	–	–	–	–
		Krill, todos os sabores	–	–	0,95	–	–	–	1,20	–	–	–	2,42	–	–	1,35	–
		Krill zero, todos os sabores	–	–	–	–	–	–	–	–	–	–	2,42	–	–	–	–
Loman	03.447.474	Genial, todos os sabores	–	–	–	–	–	–	–	2,09	–	–	2,31	–	–	–	–
		Gula, todos os sabores	–	–	–	–	–	–	–	3,66	–	–	2,31	–	–	–	–
		Gula, todos os sabores	–	–	–	–	–	–	–	3,66	–	–	2,31	–	–	–	–
		Mek, todos os sabores	–	–	–	–	–	–	–	–	–	2,96	–	–	1,89	–	–
Malta Alterado peloAto Diat n° 011 / 2012	44.367.522	Tropi cola,todos os sabores	–	–	1,16	–	–	1,05	1,42	2,09	2,26	–	2,35	–	–	1,44	2,75
		Guaraná	–	–	–	–	–	–	–	–	–	–	–	–	–	–	2,75
		Água Club Soda Cristalina	–	–	–	–	–	–	–	2,09	–	–	–	–	–	–	–
		Demais Marcas e Sabores	–	–	1,09	–	–	1,05	1,42	2,09	–	–	2.35	–	–	1,44	–
Max Alterado peloAto Diat n° 016 / 2012	84.429.869	Max Cola	–	–	–	–	–	1,21	–	1,78	–	1,83	–	–	–	–	–
		Ice Cola	–	–	–	–	–	1,19	–	1,82	1,90	–	2 36	–	–	–	–
		Body Light	–	–	–	–	–	–	–	2,99	–	–	–	–	–	–	–
		AH Max – todos os sabores	–	–	–	–	–	–	–	1,86	–	1,91	–	–	–	–	–
		Demais Marcas e Sabores	–	–	–	–	–	1,21	1,37	1,78	1,86	1,84	2,33	–	–	–	–
Monte Carlo	90.999.392	Bonanza, todos os sabores	–	1,94	1,36	–	–	1,05	1,42	2,09	2,27	2,04	2,40	–	–	1,44	–
Monte Carlo	90.999.392	Demais Marcas e Sabores	–	1,94	1,36	–	–	1,05	1,42	2,09	2,27	2,04	2,32	–	–	1,44	–
Muraro	89.962.781	Marabá, todos os sabores	–	–	–	–	–	–	–	2,09	–	–	2,31	–	–	–	–
Muraro	89.962.781	Demais Marcas e Sabores	–	–	–	–	–	–	–	–	–	–	2,31	–	–	–	–
Naipi	02.546.391	Naipi, todos os sabores	–	1,94	1,36	–	–	1,05	1,42	2,09	2,27	2,04	2,31	–	–	1,44	–
Naipi	02.546.391	Tarobá, todos os sabores	–	1,94	1,36	–	–	1,05	1,42	2,09	2,27	2,04	2,31	–	–	1,44	–
NewAge	01.307.936	Bluu-Cola	–	–	–	–	–	1,05	–	–	–	–	–	–	–	–	–
		Cola Café Classic	–	–	–	–	–	1,68	1,74	2,08	2,69	2,28	–	–	–	1,75	–
		Club Soda Classic	–	–	–	–	–	1,68	1,74	2,08	2,69	2,28	–	–	–	–	–
		Crystal Age	–	–	–	–	–	1,68	1,74	2,08	2,69	2,28	–	–	–	–	–
		Tônica Classic	–	–	–	–	–	1,68	1,74	2,08	2,69	2,28	–	–	–	1,75	–
		Tônica Citrus Classic	–	–	–	–	–	1,68	1,74	2,08	2,69	2,28	–	–	–	1,75	–
		Viver	–	–	–	–	–	1,68	1,74	2,08	2,69	2,28	–	–	–	–	–
		Tônica Summer	–	–	–	–	–	–	–	–	2,80	–	–	–	–	–	–
		Tônica Classic Diet	–	–	–	–	–	–	–	–	–	–	–	–	–	1,75	–
Ouro Fino	76.492.305	Todos os Sabores	–	–	–	–	–	–	–	1,80	–	2,28	–	–	–	–	–
Pinheiral / Xereta	07.181.572/ 72.459.878	Kareta, todos os sabores	–	–	1,09	–	–	–	1,20	2,25	2,26	2,06	2,35	–	–	1,53	–
		Xereta, todos os sabores	–	–	1,09	–	–	–	1,20	2,25	2,26	2,06	2,35	–	–	1,53	–
		Vital, todos os sabores	–	–	1,09	–	–	–	1,20	2,25	2,26	2,06	2,35	–	–	1,53	–
Poty	55.223.127	Poty e Roller, todos os sabores	–	–	–	–	–	1,05	–	1,80	1,97	2,11	2,67	–	–	1,44	–
Primo Schincariol	50.221.019	Schin Cola	–	–	–	–	–	1,04	1,16	1,89	1,98	–	2,47	–	–	1,41	–
		Schincariol Itubaína Zero	–	–	–	–	–	–	–	1,89	1,89	–	–	–	–	–	–
		Schincariol	–	–	–	–	–	–	–	1,89	1,89	–	–	–	–	–	–
		Todas as Marcas e Sabores	–	–	–	–	–	1,09	1,11	2,16	1,98	–	2,47	–	–	1,46	–
Rio Brasil	03.312.526	Top, todos os sabores	–	–	1,09	–	–	–	–	–	–	–	2,35	–	–	–	–
Rio Brasil	03.312.526	Demais Marcas e Sabores	–	–	2,59	–	–	–	–	–	–	–	2,35	–	–	–	–
Santamate	01.706.643	Bah!, todos os sabores	–	–	–	–	–	–	–	–	–	–	–	3,34	–	–	–
		Grapette	–	–	–	–	–	–	–	2,60	–	–	3,05	–	–	1,72	–
		Rayzes, todos os sabores	–	–	–	–	–	–	–	2,60	–	–	3,05	–	–	1,72	–
São José	75.120.196	Flor do Campo, todos os sabores	–	–	–	–	–	–	–	–	–	–	2,31	–	–	–	–
São José	75.120.196	Vacuy, todos os sabores	–	–	–	–	–	–	–	–	–	–	2,31	–	–	–	–
Sarandi	97.318.943	Sarandi, todos os sabores	–	–	1,36	–	–	1,05	1,42	2,09	–	2,06	2,31	–	–	1,44	–
		Tampy, todos os sabores	–	–	1,09	–	–	1,05	1,42	2,09	–	2,06	2,31	–	–	1,44	–
		Sabores, Sarandi, Zero	–	–	–	–	–	–	–	2,09	–	2,04	2,31	–	–	1,35	–
		Big	–	–	–	–	–	–	–	–	–	–	2,31	–	–	–	–
		Nacional	–	–	–	–	–	–	–	–	–	–	2,31	–	–	–	–
		Taby’s	–	–	–	–	–	–	–	–	–	–	2,28	–	–	–	–
Sell	02.295.941	Guaraná Pureza	1,03	1,78	1,21	–	–	–	1,71	2,19	2,19	–	2,87	–	–	–	–
Sell	02.295.941	Demais Marcas e Sabores	1,15	1,17	1,09	–	–	–	1,73	–	2,19	–	2,85	–	–	–	–
Spricigo	03.239.291	Serra Spri, todos os sabores	–	–	–	–	–	–	–	1,53	1,80	–	2,16	–	–	–	–
Spricigo	03.239.291	Sax, todos os sabores	–	–	–	–	–	–	–	–	–	–	1,90	–	–	–	–
		Naco, todos os sabores	–	–	–	–	–	–	–	–	–	–	2,22	–	–	–	–
		Sprícigo, Sabor Cola	–	–	–	–	–	–	–	1,53	1,80	–	2,16	–	–	–	–
		Piacevole	–	–	–	–	–	–	–	1,53	–	–	–	–	–	–	–
Tamoyo	08.514.172	Tamoyo, todos os sabores	–	–	–	–	–	–	–	–	2,15	–	2,42	–	–	1,35	–
Tamoyo	08.514.172	UP, todos os sabores	–	–	–	–	–	–	–	–	2,15	–	2,42	–	–	–	–
Thomsen	82.636.770	Thomsen, Sabor Cola	–	–	–	–	–	1,12	–	–	1,81	–	2,19	–	–	–	–
Thomsen	82.636.770	Demais Marcas e Sabores	–	–	–	–	–	1,13	–	–	1,81	–	2,16	–	–	–	–
Tonel/Limongi	3776294/56563786	Convenção, todos os sabores	–	–	1,09	–	–	–	1,20	2,25	–	–	2,35	–	–	1,53	–
Tonel/Limongi	3776294/56563786	Demais Marcas e Sabores	–	–	–	–	–	–	1,20	2,25	–	–	2,35	–	–	1,53	–
Vinícola Garibaldi	90.049.156	Gotas de Cristal	–	–	–	–	–	–	–	6,68	–	–	–	–	–	–	–
		Gotas de Cristal Versão Festa	–	–	–	–	–	–	–	10,65	–	–	–	–	–	–	–
		Demais Marcas e Sabores	–	–	–	–	–	–	–	6,68	–	–	–	–	–	–	–
Vinícola Grassi	01.731.172	Demais Marcas e Sabores	–	–	–	–	–	–	–	–	–	–	2,06	–	–	–	–
Vinícola Grassi	01.731.172	Capri	Cola	–	–	–	–	–	–	–	–	–	–	2,06	–	–	–
Vonpar / Mate Leão / Spaipa / CVI	03.131.613 / 00.904.448 / 91.235.549 / 72.114.994	AquáriusFresch	–	–	–	–	–	–	–	2,04	2,00	2,39	–	–	–	–	–
		Coca Cola	1,06	2,05	–	2,14	31,04	1,55	2,04	2,95	–	3,02	3,92	4,12	1,11	1,87	–
		Coca Cola Zero / Max	–	2,12	–	–	–	1,18	1,65	2,95	–	3,06	3,92	3,54	1,01	1,88	–
		Coca Lemon	–	–	–	–	–	1,18	–	2,86	–	2,63	3,43	–	–	1,90	–
		Green Tea Spree	–	–	–	–	–	–	2,14	–	–	2,38	–	–	–	–	–
		Schweppes	–	–	–	–	–	1,55	–	–	2,46	3,27	–	–	–	2,06	–
		Coca Cola 3 a 3,3L	–	–	–	–	–	–	–	–	–	–	–	4,21	–	–	–
		Coca Cola 1,75L	–	–	–	–	–	–	–	–	–	3,17	–	–	–	–	–
		Coca Cola Zero / Max 3 L	–	–	–	–	–	–	–	–	–	–	–	4,51	–	–	–
		Coca Cola Sleek	–	–	–	–	–	–	–	–	–	–	–	–	–	1,27	–
		Coca Cola Light Plus	–	–	–	–	–	–	1,88	–	–	2,98	–	–	–	2,01	–
		Coca Cola 270 ml	–	–	–	–	–	–	–	–	–	–	–	–	–	1,31	–
		ReflPet	–	–	–	3,04	–	–	–	–	–	–	5,03	–	–	–	–
		Coca Cola 2,25 L	–	–	–	–	–	–	–	–	–	–	3,96	–	–	–	–
		Demais Marcas e Sabores 3 a 3.3L	–	–	–	–	–	–	–	–	–	–	–	3,34	–	–	–
Vonpar / Mate Leão / Spaipa / CVI	03.131.613 / 00.904.448 / 91.235.549 / 72.114.994	Demais Marcas e Sabores	1,10	2,10	–	–	31,04	1,18	–	2,88	2,73	2,49	3,13	3,05	1,08	1,76	–
West PR	03.923.876	Fryss, todos os sabores	–	–	–	–	–	–	–	2,25	–	–	2,35	–	–	–	–
West PR	03.923.876	Tyss todos os sabores	–	–	–	–	–	–	–	2,25	–	–	2,35	–	–	–	–
Todas as Marcas e Sabores de baixas calorias			1,09	1,91	2,33	2,74	27,94	1,51	1,93	3,96	2,52	2,94	4,53	4,06	–	–	2,48
Outros			1,27	2,23	2,72	3,19	32,59	1,76	2,25	4,62	2,94	3,43	5,28	4,74	2,08	2,27	2,89

Notas:

1. Valores expressos em Reais, por Unidade;

4. O Sujeito Passivo da Substituição Tributária deverá observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do fabricante ou engarrafador.

ANEXO III

VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ENERGÉTICOS E ISOTÔNICOS

Fabricante, Importador, Distribuidor			Energéticos, Embalagens Descartáveis						Isotônicos, Embalagens Descartáveis
Nome	CNPJ básico	Marcas e Sabores	Vidro e Pet				Lata		Até 300ml	De 301 a 500ml	De 501 a 1000ml	Acima de 1000ml
Nome	CNPJ básico	Marcas e Sabores	Até 300ml	De 301 a 500ml	De 501 a 1000ml	Acima de 1000ml	Até 300ml	Acima de 300ml	Até 300ml	De 301 a 500ml	De 501 a 1000ml	Acima de 1000ml
101 Do Brasil	03.408.722	Black Power	–	–	7,70	8,46	–	–	–	–	–	–
		Red Black	–	–	7,70	8,46	–	–	–	–	–	–
		Red Horse	3,20	4,09	7,70	8,46	4,02	–	–	–	–	–
		Red Horse 400 ml	–	4,09	–	–	–	–	–	–	–	–
		Red Horse Citrus	–	4,09	–	–	–	–	–	–	–	–
Alibras	07.832.805	Crazy Cow Energy Drynk	3,20	–	5,66	–	–	–	–	–	–	–
Alibras	07.832.805	Red Club Energy Drynk	3,20	–	5,66	8,61	–	–	–	–	–	–
Alternativa	08.032.776	Pânico Energy Drink	3,30	–	–	–	3,89	–	–	–	–	–
Ambev	02.808.708	Fusion	–	–	–	–	5,38	–	–	–	–	–
		Gatorade	–	–	–	–	–	–	–	2,98	4,97	–
		Gatorade 350 ml	–	–	–	–	–	–	–	2,60	–	–
		Propel	–	–	–	–	–	–	–	3,19	–	–
Angeloni	83.646.984	Fire Bird	–	–	–	–	4,24	–	–	–	–	–
Angeloni	83.646.984	Wild Dragon	–	–	–	–	4,43	6,71	–	–	–	–
Arnaldi Cesar Gadotti	95.820.676	Storm Energy Drink	3,00	–	7,04	8,91	–	–	–	–	–	–
Bug Comercio de Bebidas	10.442.038	Bug Energy Drink	–	–	8,25	–	3,47	–	–	–	–	–
Carofema	02.203.606	XL Energy Drinks	–	–	7,70	–	4,15	–	–	–	–	–
Chiamulera	90.586.405	Orbit	3,30	–	7,96	–	–	–	–	–	–	–
CNBN	45.426.798	Santu Côco	–	–	–	–	–	–	–	2,71	–	–
Comary	29.588.019	Red Hot	–	–	–	–	4,10	–	–	–	–	–
Comary	29.588.019	X-Treme	–	–	–	–	3,70	–	–	–	–	–
Comexim	58.150.087	Athlética, todos os sabores	–	–	–	–	–	–	–	–	3,45	–
Comexim	58.150.087	Carbon, todos os sabores	3,59	–	–	–	–	–	–	–	–	–
Da Guarda	83.649.434	Mormaii Energetic	3,20	–	6,44	–	–	–	–	–	–	–
Distribuidora Müller Alterado pelo Ato Diat n° 008 / 2012	84.298.900	Black Dragon	–	–	–	–	3,32	5,19	–	–	–	–
		Red Dragon	–	–	–	–	3,32	5,19	–	–	–	–
		Status	3,06	–	7,70	–	–	–	–	–	–	–
Dry	03.291.860	Vibe Energy	–	–	–	–	4,43	–	–	–	–	–
Energia Internacional	10.422.916	Effect Energy Drink	3,26	–	7,52	–	4,61	–	–	–	–	–
Energia_	08.196.490	Hi Fly Energy Drink	–	–	5,80	–	–	–	–	–	–	–
Energia_	08.196.490	Speed Up	–	–	–	–	4,43	5,72	–	–	–	–
Falcon	09.657.722	Falcon Energy Drink	–	3,84	7,70	8,55	3,59	–	–	–	–	–
Falcon	09.657.722	Falcon Energy Drink -269 ml	–	–	–	–	3,59	–	–	–	–	–
Forever Living	74.036.112	Forever Active Boost	–	–	–	–	5,38	–	–	–	–	–
Globalbev	04.175.027	Extra Power	–	–	6,44	–	4,95	5,93	–	–	–	–
		Extra Power 310 ml	–	–	–	–	–	5,30	–	–	–	–
		Flying Horse	–	–	–	–	5,80	4,96	–	–	–	–
		Flying Horse 310 ml	–	–	–	–	–	5,31	–	–	–	–
Globalbev	04.175.027	Marathon	–	3,02	–	–	–	–	–	2,80	–	–
		Marathon -copo	–	–	–	–	–	–	1,39	–	–	–
		Monster	–	–	–	–	3,25	7,27	–	–	–	–
		On Line	–	–	–	–	4,43	–	–	–	–	–
Grassi	01.731.172	Bali Hai	3,29	–	7,50	–	–	–	–	–	–	–
		Baly	2,82	–	6,84	8,63	2,90	–	–	–	–	–
		Dopping	–	–	6,60	7,19	–	–	–	–	–	–
H.F.S Alterado pelo Ato Diat n° 008 / 2012	10.434.648	Black Wish Energy Drink	3,26	–	–	8,46	–	–	–	–	–	–
H.F.S Alterado pelo Ato Diat n° 008 / 2012	10.434.648	Blue Wish Energy Drink	3,26	–	–	–	–	–	–	–	–	–
Horizonte	03.968.536	Bad Boy Power Drink	–	–	–	–	5,16	–	–	–	–	–
		Giant Bad Boy Power Drink	–	–	7,96	–	–	–	–	–	–	–
		Tsunami Energy Drink	–	–	6,47	8,46	3,25	–	–	–	–	–
INAB	82.206.004	Bombastic -350 ml	–	–	–	–	–	5,19	–	–	–	–
INAB	82.206.004	Bombastic -473 ml	–	–	–	–	–	5,51	–	–	–	–
JPG	10.985.860	Fuel Energy Drink	–	–	–	–	5,12	–	–	–	–	–
Kaecher	07.782.416	Mr Fresh	–	3,73	–	10,60	–	–	–	–	–	–
Kaol Bebidas Alterado pelo Ato Diat n° 008 / 2012	12.851.889	Ecco Energizing	3,20	–	–	–	3,87	–	–	–	–	–
Kaol Bebidas Alterado pelo Ato Diat n° 008 / 2012	12.851.889	Ecool Shot 60 ml	2,43	–	–	–	–	–	–	–	–	–
Mac Trade	11.651.550	Shark Energy	–	–	–	–	4,09	–	–	–	–	–
Malta	44.367.522	Nat Power	–	–	5,76	8,46	–	5,19	–	–	–	–
Mares	08.411.740	Playboy Energy Drink	–	–	–	–	5,10	–	–	–	–	–
Max Wilhelm Alterado pelo Ato Diat n° 010 / 2012	84.429.869	Dope	3,06	–	6,27	8,09	–	–	–	–	–	–
		Face Drink Energy	2,72	–	5,60	7,49	–	–	–	–	–	–
		Status	3,06	–	6,53	–	–	–	–	–	–	–
Mega Energy	10.722.113	Mega Energy	–	–	–	–	–	5,13	–	–	–	–
		Mega Energy 10 ml	0,96	–	–	–	–	–	–	–	–	–
		Mega Energy 60 ml	2,43	–	–	–	–	–	–	–	–	–
		NOS Energy	–	–	6,03	9,78	4,26	–	–	–	–	–
		NOS Energy 10 ml	0,96	–	–	–	–	–	–	–	–	–
		NOS Energy 1L	–	–	7,39	–	–	–	–	–	–	–
		NOS Energy 60 ml	2,43	–	–	–	–	–	–	–	–	–
MG Silva	08.530.160	Nitrix	3,44	–	–	–	–	–	–	–	–	–
Montecarlo	90.999.392	Cockpit	–	3,75	–	8,75	–	–	–	–	–	–
Multidrink	72.565.765	Fuzzy	3,20	4,08	7,70	8,46	4,02	–	–	–	–	–
Multidrink	72.565.765	Power Draw	3,20	3,73	7,70	–	3,59	–	–	–	–	–
Muraro	89.962.781	Naki	–	4,09	–	–	–	–	–	–	–	–
NewAge	01.307.936	220V	–	–	7,70	–	4,19	5,51	–	–	–	–
NewAge	01.307.936	220V Energy Drink Schok -89ml	2,14	–	–	–	–	–	–	–	–	–
Ninja	10.936.845	Ninja Big	–	–	7,70	8,46	–	–	–	–	–	–
Ninja	10.936.845	Ninja Guaraná -10 ml	0,91	–	–	–	–	–	–	–	–	–
		Ninja Guaraná -20 ml	1,18	–	–	–	–	–	–	–	–	–
		Ninja Guaraná -50 ml	1,81	–	–	–	–	–	–	–	–	–
		Ninja Power	3,20	–	6,19	–	4,14	–	–	–	–	–
		Ninja Power -100 ml	2,26	–	–	–	–	–	–	–	–	–
On Energy Alterado pelo Ato Diat n° 008 / 2012	13.493.265	On Premium	3,20	–	5,66	8,46	–	–	–	–	–	–
Ouro Fino	76.492.305	Insano	3,21	–	7,96	–	4,59	–	–	–	–	–
Pinheirense Alterado pelo Ato Diat n° 008 / 2012 r	02.661.226	Big Energy	3,20	–	7,70	9,20	–	–	–	–	–	–
Pinheirense Alterado pelo Ato Diat n° 008 / 2012 r	02.661.226	Mega Volts	3,20	–	6,47	8,46	–	–	–	–	–	–
Power Nathus Alterado pelo Ato Diat n° 008 / 2012	12.820.118	Power Nathus Energy Drink	3,20	–	7,70	–	4,34	–	–	–	–	–
Red Bull	02.946.761	Red Bull Energy Drink	–	–	–	–	6,65	8,35	–	–	–	–
		Red Bull Energy Drink -473 ml	–	–	–	–	–	8,93	–	–	–	–
		UHU	–	–	7,70	12,29	–	–	–	–	–	–
Rock Art Brasil	07.968.378	Sports Drinks	–	–	–	–	4,78	–	–	–	–	–
RS Alterado pelo Ato Diat n° 008 / 2012	10.890.149	Rock’n Roll	3,20	3,73	–	8,46	–	–	–	–	–	–
		Rock’n Roll Energy Drink 2100ml	–	–	–	8,55	–	–	–	–	–	–
		Rock’n Roll Energy Drink Zero	3,20	–	–	–	–	–	–	–	–	–
Santa Ana	59.927.582	Decatlon	–	–	–	–	–	–	–	3,29	–	–
Sarandi	97.318.943	Citrus	–	–	–	–	–	–	–	1,36	–	3,06
		Red Rex	2,66	–	–	–	–	–	–	–	–	–
		Red Rex 2000 ml	–	–	–	12,32	–	–	–	–	–	–
Sol Bebidas Acrescentado pelo Ato Diat n° 014 / 2012 (DOE de 26.06.2012) , efeitos a partir de 01.07.2012.	05.105.162	Vulcano Energy Drink	3,20	3,99	7,05	8,75	3,79	5,19	–	–	–	–
		Vulcano Energy Drink 473 ml	–	–	–	–	–	5,09	–	–	–	–
		Vulcano Energy Shot 60 ml	2,43	–	–	–	–	–	–	–	–	–
South American Beverage	11.033.665	Rocket Fuel	–	–	–	–	4,02	–	–	–	–	–
Spricigo	03.239.291	Black Lince	2,82	–	6,17	–	–	–	–	–	–	–
Surf Scream	15.004.308	Energy Drink	–	–	–	–	3,99	–	–	–	–	–
Surf Scream	15.004.308	Shock Energy	–	–	6,30	9,10	–	–	–	–	–	–
Tatuzinho	49.629.777	Atomic	–	–	–	–	4,02	–	–	–	–	–
Thomsen	82.636.770	Megathom	2,72	–	5,37	–	–	–	–	–	–	–
Thomsen	82.636.770	Triplo X	–	–	5,26	7,18	–	–	–	–	–	–
Tonel/Limongi	3776294 / 56563786	MSX	–	3,79	–	10,36	–	–	–	–	–	–
Ultrapan Alterado pelo Ato Diat n° 008 / 2012	62.548.409	Energil Sport	–	–	–	–	–	–	–	2,81	–	–
		Energil sport Boot	–	–	–	–	–	–	–	3,76	–	–
		HP Hot Power	–	–	–	–	4,15	5,19	–	–	–	–
		Power Bull	4,29	–	7,70	–	4,15	–	–	–	–	–
Vinhos Randon Ltda	86.552.676	Hits Power	2,94	–	7,70	8,46	–	–	–	–	–	–
Vonpar / MAIS Alterado pelo Ato Diat n° 010 / 2012	45.913.696 04.205.454	Burn	–	–	9,90	–	5,37	6,48	–	–	–	–
		Burn OW	5,49	–	–	–	–	–	–	–	–	–
		Gladiador	–	–	–	–	4,60	5,07	–	–	–	–
		I9	–	–	–	–	–	–	–	–	2,59	–
		Powerade	–	–	–	–	–	–	–	–	3,15	–
West Paraná	03.923.876	Simbson’s Energy Drink	–	3,73	6,44	–	–	–	–	–	–	–
West Paraná	03.923.876	XT	–	3,73	6,39	–	–	–	–	–	–	–
		Demais	6,04	4,50	9,08	13,55	7,32	9,82	1,53	4,14	5,47	3,37

Notas:

1. Valores expressos em Reais, por Unidade;

4. O Sujeito Passivo da Substituição Tributária deverá observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do fabricante ou engarrafador.