DOE SC 28/03/2014
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 n° 182/07, de 30 de novembro 2007, e
CONSIDERANDO o disposto no art. 42 do Anexo 3 do Regulamento do ICMS, aprovado pelo Decreto n° 2.870, de 27 de agosto de 2001, e no § 3° do inciso II do art. 41 da Lei n° 10.297, de 26 de dezembro de 1996,
RESOLVE:
Art. 1° 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 Bebidas não Alcoólicas – ABIR, para cerveja, chope, refrigerante e bebida hidroeletrolítica e energética;
II – GFK Indicador, apresentada pela Associação Brasileira de Bebidas – ABRABE, para cerveja e chope;
III – AFREBRAS, apresentada pela Associação dos Fabricantes de Refrigerantes do Brasil – AFREBRAS, para refrigerante, bebida hidroeletrolítica e energética e cervejas.
Art. 2° Fixar, para efeito de retenção e recolhimento do ICMS sobre as operações subsequentes, 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.
§ 1° 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.
§ 2° Nas notas fiscais que acobertarem as operações deverá constar a expressão: “BASE DE CÁLCULO DA SUBSTITUIÇÃO TRIBUTÁRIA CONFORME ATO DIAT N° 010/2014”;
§ 3° Na hipótese da ocorrência de mercadoria não relacionada nos anexos citados no caput do art. 2° a base de cálculo para fins de substituição tributária será a prevista no § 2°, do artigo 42, do Anexo 3, do RICMS;
§ 4° As marcas ou embalagens não relacionadas nos anexos citados poderão ser incluídas até o dia 20 de cada mês, devendo o interessado solicitar, por requerimento, à Diretoria de Administração Tributária localizada na Rodovia SC 401, Km 05, n° 4.600, CEP 88032,000 – Florianópolis – SC ou por e-mail ao endereço <gesbebidas@sefaz.sc.gov.br>;
Art. 3° O Ato Diat n° 035/2013 de 19 de dezembro de 2013 e suas alterações fica revogado a partir de primeiro de abril de 2014.
Art. 4° Este Ato entra em vigor na data de sua publicação, produzindo efeitos a partir do dia primeiro de abril de 2014.
Florianópolis, 27 de março de 2013.
ANEXO I
ATO DIAT N° 010 2014 – ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
VIGÊNCIA A PARTIR DE 01 DE ABRIL DE 2014
| 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 | ||||||||
| 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 | ||||
| ALIBRAS
Nova redação dada pelo Ato Diat n° 024/2014, com efeitos a partir de 01/08/2014 |
78.328.051 | Cerveja Plier Malzbier Sem Álcool | – | 2,77 | – | – | – | 3,61 | – | – | 2,32 | – | – |
| Kilsen Chopp | – | – | – | 5,10 | – | 3,31 | – | – | – | – | – | ||
| Kilsen Copa | – | – | – | – | – | 3,08 | – | – | 1,67 | – | – | ||
| Kilsen Extra | – | 2,58 | – | – | – | 3,31 | – | – | – | – | – | ||
| Kilsen Fabro | – | – | – | – | – | – | – | – | – | – | 12,90 | ||
| Kilsen Malzbier | – | 2,77 | – | – | – | 3,54 | – | – | 2,32 | – | – | ||
| Kilsen Pilsen | – | 2,58 | – | 3,88 | – | 3,06 | – | – | 1,67 | – | 12,90 | ||
| Kilsen Schweder | – | – | – | – | – | – | – | – | – | – | 12,90 | ||
| Kilsen Sem Álcool | – | 2,44 | 2,18 | – | – | 3,31 | – | – | – | – | – | ||
| Kilsen Sereia | – | 2,44 | – | – | – | 3,08 | 3,38 | – | 1,67 | – | – | ||
| Plier Pilsen Sem Álcool | – | 2,44 | 2,18 | – | – | 3,31 | – | – | 2,32 | – | – | ||
| Selki Malzbier | – | 2,77 | – | – | – | 3,31 | – | – | – | – | – | ||
| Selki Pilsen | – | 2,58 | – | – | – | 3,08 | – | – | 1,76 | – | – | ||
| Selki Sem Álcool | – | 2,44 | 2,18 | – | – | 3.31 | – | – | – | – | – | ||
| Steinecker Bock | – | 2,92 | – | – | – | 3,74 | – | – | – | – | – | ||
| Steinecker Premium Pilsen | – | 2,44 | 4,07 | 3,88 | – | 3,08 | 4,20 | – | – | – | – | ||
| ALLSTON | 00.204.820 | Guaratuba | – | 2,44 | – | – | – | 3,08 | – | – | – | – | 13,55 |
| Zanni Malzbier | – | 2,77 | – | – | – | 3,31 | – | – | – | – | – | ||
| Zanni Pilsen | – | 2,44 | – | – | – | 3,08 | – | – | 1,67 | – | 13,55 | ||
| AMBEV | 02.808.708 | Antarctica Malzbier | – | 3,00 | – | – | – | 4,73 | – | – | 2,32 | – | – |
| Antarctica Pilsen | – | 2,76 | – | 5,41 | – | 4,72 | 4,99 | 1,56 | 2,00 | 2,63 | 15,63 | ||
| Antarctica Pilsen 300 ml | – | – | – | – | – | 1,62 | – | – | – | – | – | ||
| Antarctica Pilsen Extra Cristal | – | 3,08 | – | – | – | – | – | – | – | – | – | ||
| Antarctica Sub Zero | 1,58 | – | – | 5,22 | – | 4,34 | 4,90 | 1,50 | 1,77 | 2,37 | – | ||
| Becks | 6,50 | – | – | – | – | – | – | – | – | – | – | ||
| Belle-Vue | – | 10,90 | – | – | – | – | – | – | – | – | – | ||
| Bohemia Confraria | 5,51 | – | 9,19 | – | – | – | – | – | – | – | – | ||
| Bohemia Escura | – | 3,64 | 8,11 | – | – | 5,20 | – | – | 2,68 | – | – | ||
| Bobemia Oaken | – | – | 8,19 | – | – | – | – | – | – | – | – | ||
| Bobemia Pilsen | – | 3,19 | 4,83 | 6,82 | – | 6,32 | 6,16 | 1,76 | 2,60 | – | – | ||
| Bobemia Royal Ale | – | – | 9,19 | – | – | – | – | – | – | – | – | ||
| Bobemia Weiss | – | 5,53 | 8,85 | – | – | – | – | – | – | – | – | ||
| Brahma 0,0% Álcool | – | 3,13 | – | – | – | – | – | – | 2,56 | – | – | ||
| Brahma Bock | – | 3,08 | – | – | – | 5,20 | – | – | 2,57 | – | – | ||
| Brahma Chopp | 1,69 | 2,92 | – | 5,99 | – | 4,98 | 5,13 | 1,73 | 2,04 | 2,61 | 15,63 | ||
| Brahma Chopp 300 ml | – | – | – | – | – | 1,62 | – | – | – | – | – | ||
| Brahma Chopp Gf Alumínio | – | – | – | – | – | – | – | – | – | 5,35 | – | ||
| Brahma Extra | – | 3,23 | – | – | – | 6,39 | – | – | 2,54 | – | – | ||
| Brahma Malzbier | – | 3,11 | – | – | – | 5,93 | – | – | 2,67 | – | – | ||
| Budweiser | – | 3,19 | – | – | – | 5,20 | – | – | 2,60 | – | – | ||
| Budweiser gf Alumínio | – | – | – | – | – | – | – | – | – | 7,49 | – | ||
| Caracu | – | 3,07 | – | – | – | 3,54 | – | – | 2,64 | – | – | ||
| Franziskaner – todos os Tipos | – | – | 10,07 | – | – | – | – | – | – | – | – | ||
| Hoegaarden | 6,67 | – | – | – | – | – | – | – | – | – | – | ||
| Kronenbier | – | 3,15 | – | – | – | – | – | – | 2,65 | – | – | ||
| Leffe – Todas | 7,53 | – | – | 13,09 | – | – | – | – | – | – | – | ||
| Liber | – | 3,08 | – | – | – | – | – | – | 2,70 | – | – | ||
| Lowenbrau | 6,67 | – | – | – | – | – | – | – | – | – | – | ||
| Lowenbrau – todos os tipos | – | – | 10,07 | – | – | – | – | – | – | – | – | ||
| Nortenã | – | – | – | 12,42 | – | – | – | – | – | – | – | ||
| Original | 2,82 | – | 5,01 | – | – | 6,60 | – | – | – | – | – | ||
| Patagônia | – | – | 11,75 | – | – | – | – | – | – | – | – | ||
| Patrícia | 6,00 | – | – | 12,42 | – | – | – | – | – | – | – | ||
| Pilsen (Importada) | – | – | – | 12,42 | – | – | – | – | – | – | – | ||
| Polar Bock | – | 3,08 | – | – | – | 5,20 | – | – | 2,57 | – | – | ||
| Polar Export | – | 3,08 | – | 5,06 | – | 4,73 | 4,31 | – | 1,86 | 2,94 | – | ||
| Quilmes | 3,91 | – | – | 9,55 | – | – | – | – | – | – | – | ||
| Serramalte | – | – | – | – | – | 6,58 | – | – | – | – | – | ||
| Skol Beats/Extreme | 3,14 | – | – | – | – | – | – | 1,78 | – | – | – | ||
| Skol Pilsen 300 ml | 1,87 | – | – | – | – | 1,59 | – | – | – | – | – | ||
| Skol Pilsen Barril 5 L | – | – | – | – | – | – | – | – | – | 54,51 | – | ||
ATO DIAT Nº 010 2014 – ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
VIGÊNCIA A PARTIR DE 01 DE ABRIL DE 2014
| 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 | ||||||||
| 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 | ||||
| AMBEV | 02.808.708 | Skol Pilsen Gf Alumínio | – | – | – | – | – | – | – | – | – | 5,35 | – |
| Skol Pilsen/Skol 360 | 1,65 | 2,91 | 3,34 | 6,22 | – | 4,96 | 5,40 | 1,65 | 2,09 | 2,68 | 15,63 | ||
| Spaten – todos os tipos | – | – | 10,07 | – | – | – | – | – | – | – | – | ||
| Stella Artois | 3,26 | – | – | 9,52 | – | – | – | 2,68 | – | – | 15,63 | ||
| Zillertal | 3,75 | – | – | 11,50 | – | – | – | – | – | – | – | ||
| ANGELONI / WMS (BIG) | 83646984 / 93209765 | Budweiser | – | 3,15 | – | – | – | – | – | – | – | – | – |
| ARBOR | 29.588.019 | St. Gallen Todos os Tipos | – | – | 10,10 | 27,92 | – | – | – | – | – | – | – |
| Sulamericana | – | – | 6,21 | 9,32 | – | – | – | – | – | – | – | ||
| Therezopolis Todos os Tipos | – | – | 10,10 | – | – | – | – | – | – | – | – | ||
| ASHBY | 71.947.592 | Ashby | – | – | – | – | – | – | – | – | – | – | 13,55 |
| BADEN BADEN / BRASIL KIRIN Nova redação dada pelo Ato DIAT n° 018/2014, com efeitos a partir de 01/07/2014. |
50221019 / 02864417 | Baden Baden 15 anos | – | – | 14,25 | – | – | – | – | – | – | – | – |
| Baden Baden Ale Golden | 6,29 | – | 14,25 | – | – | – | – | – | – | – | – | ||
| Baden Baden Barley Wine Red Ale | 6,29 | – | 14,25 | – | – | – | – | – | – | – | – | ||
| Baden Baden Chocolate Beer 600 ml | – | – | 14,25 | – | – | – | – | – | – | – | – | ||
| Baden Baden Christmas Bier | – | – | 14,25 | – | – | – | – | – | – | – | – | ||
| Baden Baden Dark Ale Stout | – | – | 14,25 | – | – | – | – | – | – | – | – | ||
| Baden Baden Ddlbock Invern 2007 | – | – | 14,25 | – | – | – | – | – | – | – | – | ||
| Baden Baden Lager Bock | 6,29 | – | 14,25 | – | – | – | – | – | – | – | – | ||
| Baden Baden Pilsen Cristal | 5,51 | – | 12,57 | – | – | – | – | – | – | – | – | ||
| Baden Baden Tripel | – | – | 118,76 | – | – | – | – | – | – | – | – | ||
| Baden Baden Weiss | – | – | 14,25 | – | – | – | – | – | – | – | – | ||
| Baden Bader Bitter 1999 | – | – | 14,25 | – | – | – | – | – | – | – | – | ||
| Kit Baden Baden c/1 Copo | – | – | 26,10 | – | – | – | – | – | – | – | – | ||
| BADENIA | 09.046.531 | Munich Dunkel – Escuro | – | – | – | – | – | – | – | – | – | – | 12,90 |
| Munich Helles – Claro | – | – | – | – | – | – | – | – | – | – | 12,90 | ||
| Weiss (Badenia) | – | – | – | – | – | – | – | – | – | – | 13,55 | ||
| BEER LEGENDS | 13.498.794 | Brugse | 15,47 | – | – | – | – | – | – | – | – | – | – |
| Chimay | 18,26 | – | – | – | – | – | – | – | – | – | – | ||
| Duvel | 19,13 | – | – | – | – | – | – | – | – | – | – | ||
| Hook Norton | – | – | 18,01 | – | – | – | – | – | – | – | – | ||
| Jever | 8,68 | – | – | – | – | – | – | – | – | – | – | ||
| Lobkowickz | – | – | 13,29 | – | – | – | – | – | – | – | – | ||
| Maisels | – | – | 13,74 | – | – | – | – | – | – | – | – | ||
| Maredsous | 18,26 | – | – | – | – | – | – | – | – | – | – | ||
| Straffe | 16,52 | – | – | – | – | – | – | – | – | – | – | ||
| Timmermans | 19,48 | – | – | – | – | – | – | – | – | – | – | ||
| BENTO IRINEU LINHARES | 08.822.483 | Wunder Bier | – | – | – | – | – | – | – | – | – | – | 12,90 |
| BIERBAUM
Nova redação dada pelo Ato DIAT N° 030/2014, com efeitos a partir de 01/09/2014. |
05.825.945 | Bierbaum Abacaxi | – | 6,66 | – | – | – | – | – | – | – | – | – |
| Bierbaum Bock | – | – | 12,10 | – | – | – | – | – | – | – | – | ||
| Bierbaum Dunkel | – | – | 12,13 | – | – | – | – | – | – | – | – | ||
| Bierbaum Gold | – | – | 9,16 | – | – | – | – | – | – | – | – | ||
| Bierbaum Keller Comemorativa 10 anos | – | – | 12,60 | – | – | – | – | – | – | – | – | ||
| Bierbaum Lager | – | – | 9,37 | – | – | – | – | – | – | – | – | ||
| Bierbaum Viena | – | – | 10,59 | – | – | – | – | – | – | – | – | ||
| Bierbaum Weiss Helles | – | – | 10,25 | – | – | – | – | – | – | – | – | ||
| Bierbaum Weizenbock | – | – | 14,93 | – | – | – | – | – | – | – | – | ||
| Chopp Claro Bierbam | – | – | – | – | – | – | – | – | – | – | 12,90 | ||
| Chopp Escuro Bierbaum | – | – | – | – | – | – | – | – | – | – | 12,90 | ||
| Diabólica Índia Pale Ale | – | 8,40 | – | – | – | – | – | – | – | – | – | ||
| Diabólica Pale Ale | – | 7,35 | – | – | – | – | – | – | – | – | – | ||
| Kit Bierbaum c/copo | – | – | 40,50 | – | – | – | – | – | – | – | – | ||
| Kit Bierbaum 3 cervejas | – | – | 41,30 | – | – | – | – | – | – | – | – | ||
| Kit Bierbaum 5 cervejas | – | – | 56,88 | – | – | – | – | – | – | – | – | ||
| Kit Bierbaum c/Caneca Cerâmica | – | – | 60,20 | – | – | – | – | – | – | – | – | ||
| Kit Bierbaum Weiss c/copo | – | – | 50,26 | – | – | – | – | – | – | – | – | ||
| Bebida Alcóolica Mista Clara Kalena | 1,50 | – | 3,63 | 4,50 | – | – | – | – | 1,67 | 1,88 | – | ||
| Bebida Alcóolica Mista Escura Kalena | 1,50 | – | 3,63 | 4,50 | – | – | – | – | – | – | – | ||
| Kalena Pilsen | – | – | – | – | – | 3,08 | – | – | – | – | – | ||
| BIERLAND/MEGA REPRES | 01.205.167 | Bierland American Red Ale | – | – | 10,79 | – | – | – | – | – | – | – | – |
| Bierland Belgian Blond Ale | – | – | 10,55 | – | – | – | – | – | – | – | – | ||
| Bierland Blumenau | – | – | 10,24 | – | – | – | – | – | – | – | – | ||
| Bierland Bock | – | – | 10,99 | – | – | – | – | – | – | – | – | ||
ATO DIAT Nº 010 2014 – ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
VIGÊNCIA A PARTIR DE 01 DE ABRIL DE 2014
| 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 | ||||||||
| 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 | ||||
| BIERLAND/MEGA REPRES | 1205167 | Bierland Imperial Stout | – | – | 12,07 | – | – | – | – | – | – | – | – |
| Bierland Pale Ale | – | – | 10,59 | – | – | – | – | – | – | – | – | ||
| Bierland Pilsen | – | – | 9,93 | – | – | – | – | – | – | – | 12.90 | ||
| Bierland Strong Golden Ale | – | – | – | 38,32 | – | – | – | – | – | – | – | ||
| Blerland Vienna | – | – | 11,16 | – | – | – | – | – | – | – | – | ||
| Bierland Weizen | – | – | 10,78 | – | – | – | – | – | – | – | – | ||
| Pale Ale p/kit | – | – | 10,25 | – | – | – | – | – | – | – | – | ||
| Pilsen p/kit | – | – | 10,84 | – | – | – | – | – | – | – | – | ||
| Vienna p/kit | – | – | 10,73 | – | – | – | – | – | – | – | – | ||
| Weizen | – | – | 9,84 | – | – | – | – | – | – | – | – | ||
| Bierland Demais Tipos | – | – | 11,16 | – | – | – | – | – | – | – | 12,90 | ||
| BODEBROWN | 11.646.758 | Bodebrown 4Blés | – | – | – | 48,30 | – | – | – | – | – | – | – |
| Bodebrown Perigosa | 16,26 | – | – | – | 100,26 | – | – | – | – | – | 18,41 | ||
| Bodebrown Stone Cacau IPA | 18,91 | – | – | – | – | – | – | – | – | – | – | ||
| Bodebrown Wee Heavy/Hop Weiss | – | – | 17,51 | – | 110,81 | – | – | – | – | – | – | ||
| De Bora Todos os Tipos | – | – | 19,16 | – | – | – | – | – | – | – | 20,63 | ||
| Bodebrown Demais Tipos | – | – | 19,16 | – | – | – | – | – | – | – | – | ||
| BORCK | 00.970.717 | Borck 5 L Malzbier | – | – | – | – | – | – | – | – | – | 89,45 | – |
| Borck 5 1 Pale Ale c/Trigo | – | – | – | – | – | – | – | – | – | 107,36 | – | ||
| Borck 5 L Pilsen | – | – | – | – | – | – | – | – | – | 89,45 | – | ||
| Borck Chope Pale Ale c/Trigo | – | – | – | – | 18,07 | – | – | – | – | – | 18,88 | ||
| Chopp Malzbier | – | – | 6,33 | – | – | – | – | – | – | – | 12,90 | ||
| Chopp Pilsen | – | – | 6,33 | – | – | – | – | – | – | – | 12,90 | ||
| Chopp Red Lager | – | – | 11,11 | – | – | – | – | – | – | – | – | ||
| Chopp Weizenbier | – | – | 9,20 | – | – | – | – | – | – | – | – | ||
| BRASIL KIRIN | 50.221.019 | Cintra | – | – | – | – | – | 3,08 | – | – | 1,67 | 1,65 | – |
| Devassa | – | 4,88 | – | – | – | – | – | 1,50 | 1,86 | 2,44 | 15,63 | ||
| Devassa Bem Loura | – | – | 4,35 | – | – | 4,41 | 4,72 | 1,47 | 1,89 | 2,06 | 15,63 | ||
| Devassa By Playboy | 1,80 | – | – | – | – | – | – | 1,71 | – | – | – | ||
| Glacial | – | – | – | – | – | 3,08 | 3,49 | – | 1,67 | 1,65 | – | ||
| Kirin Ichiban | – | 4,88 | – | – | – | – | – | – | – | – | – | ||
| Primus | – | 2,71 | – | – | – | 4,41 | – | – | 1,86 | 1,99 | 13,55 | ||
| Schin Malzbier / Nova Schin Malzbier | – | 2,69 | – | – | – | 4,02 | – | – | 2,57 | – | – | ||
| Schin Munich / Nova Schin Munich | – | 3,08 | – | – | – | – | – | – | 2,57 | – | 13,55 | ||
| Schin Pilsen / Nova Schin Pilsen | – | 2,30 | – | 4,61 | – | 3,45 | 4,20 | 1,38 | 1,66 | 2,34 | 13,55 | ||
| Schin Pilsen Zero Álcool / Nova Schin Pilsen Zero Álcool | – | 3,08 | – | – | – | 4,73 | – | – | 2,45 | – | – | ||
| BUITONI | 13.980.442 | Jester Pilsen | – | – | – | – | – | – | – | – | – | – | 12,90 |
| Jester Red Ale | – | – | – | – | – | – | – | – | – | – | 13,55 | ||
| Jester Staut | – | – | – | – | – | – | – | – | – | – | 13,55 | ||
| Jester Weisen | – | – | – | – | – | – | – | – | – | – | 13,55 | ||
| CASA DI CONTI | 46.842.894 | Conti Bier Malzbier | – | – | – | – | – | 3,54 | – | – | 2,32 | – | – |
| Conti Bier Malzbier 300 ml | 1,71 | – | – | – | – | 1,27 | – | – | – | – | – | ||
| Conti Bier Pilsen | – | 2,77 | 4,61 | – | 3,74 | 3,69 | 1,22 | 1,76 | 1,92 | 13,55 | |||
| Conti Bier Pilsen 300 ml | 1,58 | – | – | – | – | 1,19 | – | – | – | – | – | ||
| Conti Premium | – | – | 4,29 | – | – | 3,54 | – | – | – | – | – | ||
| Conti Zero Grau | 1,58 | – | 3,68 | 4,61 | – | 3,74 | 3,58 | 1,38 | 1,67 | 2,14 | – | ||
| Conti Zero Grau – 300 ml | – | – | – | – | – | 1,13 | – | – | – | – | – | ||
| Puro Malte 1500 | – | – | 4,29 | 5,31 | – | 3,96 | 4,14 | – | 1,76 | – | – | ||
| Puro Malte 1500 – 300 ml | 1,96 | – | – | – | – | 1,37 | – | – | – | – | – | ||
| Samba Pilsen | – | – | – | 4,08 | – | 3,08 | 3,42 | 1,22 | 1,67 | 1,82 | – | ||
| Samba Pilsen 300 ml | 1,39 | – | – | – | – | 1,13 | – | – | – | – | – | ||
| CBBP | 09.325.874 | Proibida Pilsen | 1,96 | 2,44 | – | – | – | 3,74 | 4,46 | – | 1,67 | 2,06 | – |
| CERVEJARIA JOINVILLE
Nova redação dada pelo Ato DIAT |
07.776.830 | Balsa Pale Ale | – | 4,69 | – | – | – | – | – | – | – | – | – |
| Balsa Pilsen | – | 4,69 | – | – | – | – | – | – | – | – | – | ||
| Balsa Weizen | – | 4,69 | – | – | – | – | – | – | – | – | – | ||
| Catharina Bier Pilsen | – | 4,91 | – | – | – | – | – | – | – | – | – | ||
| Divina Pilsen | – | – | 10,45 | – | – | – | – | – | – | – | – | ||
| Divina Weizen | – | – | 10,79 | – | – | – | – | – | – | – | – | ||
| Haus Dreizehn Pilsen | – | – | 8,06 | – | – | – | – | – | – | – | – | ||
| Haus Dreizehn Weizenbier | – | – | 9,11 | – | – | – | – | – | – | – | – | ||
| Kit 2 cervejas pilsen Opa Bier c/copo | – | – | 31,54 | – | – | – | – | – | – | – | – | ||
| Kit 2 cervejas porter c/copo | – | – | 32,22 | – | – | – | – | – | – | – | – | ||
| Kit 2 cervejas weinzen c/copo | – | – | 36,23 | – | – | – | – | – | – | – | – | ||
| Kit 4 cervejas Opa Bier c/copo | – | – | 37,23 | – | – | – | – | – | – | – | – | ||
| Kit 5 cervejas Opa Bier | – | 25,25 | 33,41 | – | – | – | – | – | – | – | – | ||
| Kit Opa Bier com Copo Tulipa | – | – | 23,74 | – | – | – | – | – | – | – | – | ||
| Merecida Pilsen | – | – | – | – | – | 4,41 | – | – | – | – | – | ||
| Opa Bier Bock | – | – | 7,10 | – | – | – | – | – | – | – | – | ||
| Opa Bier Chopp | – | – | – | – | – | 6,48 | – | – | – | – | 12,90 | ||
| Opa Bier Old Ale | – | – | – | – | – | 9,55 | – | – | – | – | – | ||
| Opa Bier Pale Ale | – | 4,69 | – | – | – | 6,48 | – | – | – | – | – | ||
| Opa Bier Pilsen | – | 4,69 | – | – | – | 6,48 | – | – | – | – | – | ||
| Opa Bier Pilsen Parque | – | – | – | – | – | 4,41 | – | – | – | – | – | ||
| Opa Bier Porter | – | 4,69 | – | – | – | 6,48 | – | – | – | – | – | ||
| Opa Bier Porter Parque | – | – | – | – | – | 5,20 | – | – | – | – | – | ||
| Opa Bier Sem Álcool | – | 4,69 | – | – | – | 6,48 | – | – | – | – | – | ||
| Opa Bier Sumérios | – | – | – | – | – | – | – | – | – | 9,68 | – | ||
| Opa Bier Weisen Parque | – | – | – | – | – | 5,20 | – | – | – | – | – | ||
| Opa Bier Weizen | – | 4,69 | – | – | – | 6,48 | – | – | – | – | – | ||
| Pilsen Brasileira | – | – | – | – | – | 4,41 | – | – | – | – | – | ||
ATO DIAT Nº 010/2014 – ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
VIGÊNCIA A PARTIR DE 01 DE ABRIL DE 2014
| 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 | ||||||||
| Até 330ml | 331 a 450ml | 451 a 650 ml | 651 a 1000 ml | Acima de 1000 ml | Até 660ml | Acima de 660ml | Até 330ml | 331 a 450ml | Acima de 450ml | ||||
| CNBN | 45.426.798 | Bebida Alcoólica Mista Clara Belco Sun | 1,50 | 1,61 | 3,64 | 4,50 | – | – | – | – | 1,62 | 1,88 | – |
| Bebida Alcóolica Mista Clara Kalena | 1,50 | – | 3,63 | 4,50 | – | – | – | – | 1,67 | 1,88 | – | ||
| Bebida Alcoólica Mista Escura Belco Sun | 1,50 | 1,72 | 3,64 | 4,50 | – | – | – | – | 1,62 | – | – | ||
| Bebida Alcóolica Mista Escura Kalena | 1,50 | – | 3,63 | 4,50 | – | – | – | – | – | – | – | ||
| Belco Malzbier | – | – | – | – | – | 3,31 | – | – | – | – | – | ||
| Belco Pilsen | – | – | – | – | 7,66 | 3,08 | – | – | 1,67 | – | – | ||
| Belco sem álcool | – | – | – | – | – | – | – | – | 1,62 | – | – | ||
| Belco Tauber | 1,45 | – | – | – | – | 3,08 | – | – | – | – | – | ||
| Brunnen | – | – | – | – | – | – | – | – | – | – | – | ||
| Capivaryana | 1,88 | – | 3,63 | – | – | – | – | – | – | – | – | ||
| Cerveja Malzbier Belco Sun | – | 1,47 | – | – | – | – | – | – | – | – | – | ||
| Cerveja Pilsen 1962 | – | – | 2,60 | – | – | – | – | – | – | – | – | ||
| Cerveja Pilsen Belco Sun | 1,29 | 1,47 | – | – | 4,32 | – | – | – | – | – | – | ||
| Cerveja Pilsen Belco Sun 2L | – | – | – | – | 7,45 | – | – | – | – | – | – | ||
| Cerveja Pilsen Exagerada | – | – | – | – | – | – | – | 1,67 | 1,78 | – | |||
| Cerveja Sem Álcool Belco Sun | 1,32 | 1,47 | – | – | – | – | – | – | – | – | – | ||
| Chopp Sem Álcool Belco Claro | – | 1,47 | – | – | – | – | – | – | – | – | – | ||
| Chopp Sem Álcool Escuro Claro | – | 1,47 | – | – | – | – | – | – | – | – | – | ||
| Kalena Pilsen | – | – | – | – | – | 3,08 | – | – | – | – | – | ||
| Mãe Preta | – | 1,47 | – | – | – | – | – | – | 1,62 | – | – | ||
| Olinda Pilsen | 1,29 | 1,47 | – | – | 4,32 | – | – | – | – | – | – | ||
| CNS | 07.652.402 | Bier Hoff Demais Tipos | – | 11,05 | – | – | – | – | – | – | – | – | 12,90 |
| Bier Hoff Demais Tipos, kit 2, 1 copo | – | – | 43,55 | – | – | – | – | – | – | – | – | ||
| Bier Hoff Demais Tipos, kit 4 | – | – | 43,55 | – | – | – | – | – | – | – | – | ||
| Bier Hoff Premium/Original/Lager | – | 5,82 | 10,15 | – | – | – | – | – | – | – | – | ||
| COLORADO | 01.366.303 | Appia | – | – | 14,35 | – | – | – | – | – | – | – | – |
| Cauim | – | – | 11,96 | – | – | – | – | – | – | – | – | ||
| Colorado Appia | 6,18 | – | – | – | – | – | – | – | – | – | – | ||
| Colorado Cauim | 5,61 | – | – | – | – | – | – | – | – | – | – | ||
| Colorado Demoiselle | 6,18 | – | – | – | – | – | – | – | – | – | – | ||
| Colorado Indica | 6,18 | – | – | – | – | – | – | – | – | – | – | ||
| Demoiselle | – | – | 14,35 | – | – | – | – | – | – | – | – | ||
| Índica | – | – | 14,35 | – | – | – | – | – | – | – | – | ||
| COMARY | 29.588.019 | Therezópolis Gold | – | 3,64 | 4,60 | – | – | – | – | – | – | – | 13,55 |
| DE PORTO | 04.754.336 | La Brunete | – | 8,59 | – | 11,15 | – | – | – | – | – | – | – |
| Schmitt Ale | – | 6,22 | – | – | – | – | – | – | – | – | – | ||
ATO DIAT Nº 010/2014 – ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
VIGÊNCIA A PARTIR DE 01 DE ABRIL DE 2014
| 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 | ||||||||
| Até 330ml | 331 a 450ml | 451 a 650 ml | 651 a 1000 ml | Acima de 1000 ml | Até 660ml | Acima de 660ml | Até 330ml | 331 a 450ml | Acima de 450ml | ||||
| DE PORTO | 04.754.336 | Schmitt BarIey Wine | – | 8,59 | – | – | – | – | – | – | – | – | – |
| Schmitt Barley Wine Magnun | – | – | – | 27,17 | – | – | – | – | – | – | – | ||
| Schmitt Hefeweizen | – | – | – | 11,15 | – | – | – | – | – | – | – | ||
| Schmitt Magnun | – | – | – | 27,17 | – | – | – | – | – | – | – | ||
| Schmitt Sparkling Ale | – | – | – | 11,15 | – | – | – | – | – | – | – | ||
| DOM HAUS
Nova redação dada pelo Ato Diat n° 024/2014, com efeitos a partir de 01/08/2014. |
18.093.100 | Chopp Claro Tipo Helles | – | – | – | – | – | – | – | – | – | – | 12,90 |
| Chopp de Trigo Forte Tipo Heffeweizen | – | – | – | – | – | – | – | – | – | – | 12,90 | ||
| Chopp Forte Escuro Tipo Belgian Blond Ale | – | – | – | – | – | – | – | – | – | – | 12,90 | ||
| Chopp Forte Tipo India Pale Ale | – | – | – | – | – | – | – | – | – | – | 12,90 | ||
| Dom Casmurro Escura IPA | – | – | 8,61 | – | – | – | – | – | – | – | – | ||
| Dom Doca Escura Blond Ale | – | 6,58 | – | – | – | – | – | – | – | – | – | ||
| Dom Pedro Helles | – | – | 8,61 | – | – | – | – | – | – | – | – | ||
| Dom Quixote Heffe Weizen | – | – | 8,61 | – | – | – | – | – | – | – | – | ||
| EDUARDO BIER | 00.066.130 | Dado Bier Especiais | – | – | 4,90 | – | – | – | – | – | – | 3,81 | – |
| Dado Bier Lager Pilsen | – | – | 4,90 | 5,48 | – | – | – | 1,39 | 1,86 | 2,21 | – | ||
| Dado Bier Lager Pilsen 710 ml | – | – | – | – | – | – | – | – | – | 3,38 | – | ||
| ESTRELLA GALICIA | 13.492.669 | 1906 Reserva Especial | 5,02 | – | – | – | – | – | – | 4,65 | – | – | – |
| Estrella Galicia | 4,67 | – | – | – | – | – | – | 4,19 | – | – | – | ||
| Estrella Galicia 200 ml | 2,67 | – | – | – | – | – | – | – | – | – | – | ||
| Estrella Galicia 250 ml | – | – | – | – | – | – | – | 2,39 | – | – | – | ||
| GAUDENBIER | 08.287.979 | Gauden Bier Demais Tipos | – | 4,13 | 7,69 | – | – | – | – | – | – | – | 13,55 |
| Gauden Bier Pilsen e Lager | – | 3,87 | 7,05 | – | – | – | – | – | – | – | 13,55 | ||
| Klaus Bier de Malte Chopp | – | – | 6,22 | – | – | – | – | – | – | – | – | ||
| Klaus Bier de Malte Demais Tipos | – | – | 6,81 | – | – | – | – | – | – | – | 13,55 | ||
| Klaus Bier de Malte Pilsen | – | – | 6,22 | – | – | – | – | – | – | – | 13,55 | ||
| GERMANIA | 96.366.174 | Germania | – | 4,01 | 6,93 | – | – | – | – | – | – | – | 12,90 |
| HEZBIER | 05.848.489 | Chopp Escuro Heller | – | 4,71 | – | – | – | 5,61 | – | – | – | – | – |
| Chopp Pilsen | – | 4,10 | – | – | – | 5,61 | – | – | – | – | – | ||
| Chopp Pilsen Extra | – | 4,71 | – | – | – | 5,61 | – | – | – | – | – | ||
| Chopp Porter | – | 5,14 | – | – | – | 6,76 | – | – | – | – | – | ||
| Escura Heller Bock | – | 7,04 | 10,12 | – | – | – | – | – | – | – | – | ||
| Escura Porter | – | 7,41 | 10,62 | – | – | – | – | – | – | – | – | ||
| Kit Heller Escura, com 1 copo Heller | – | – | 40,17 | – | – | – | – | – | – | – | – | ||
| Kit Pilsen, com 1 copo Pilsen | – | – | 39,03 | – | – | – | – | – | – | – | – | ||
| Kit Porter Escura, com 1 copo Porter | – | – | 40,61 | – | – | – | – | – | – | – | – | ||
| Pilsen | – | 6,43 | 9,19 | – | – | – | – | – | – | – | – | ||
| Pilsen Extra | – | 4,46 | 9,25 | – | – | – | – | – | – | – | – | ||
| Weizen | – | – | 9,91 | – | – | – | – | – | – | – | – | ||
| ZeHn Bier | – | 2,63 | – | – | – | – | – | – | – | – | 12,90 | ||
| IMPORTBEER | 09.251.055 | Cordoba | – | – | – | 8,19 | – | – | – | – | – | – | |
| Miller Genuine Draft | – | 3,97 | – | 8,09 | – | – | – | – | 3,27 | – | – | ||
| Pilsner Urquell | – | – | 17,28 | – | – | – | – | – | – | – | – | ||
| Primator | 10,20 | – | 15,43 | – | – | – | – | – | – | – | – | ||
| Red Stripe | 7,46 | – | – | 14,86 | – | – | – | – | – | – | – | ||
| Schneider | 3,59 | – | – | 8,19 | – | – | – | – | – | 2,59 | – | ||
| Starobrno | – | – | 15,43 | – | – | – | – | – | – | – | – | ||
| INAB
Nova redação dada pelo Ato Diat n° 024/2014, com efeitos a partir de 01/08/2014. |
82.206.004 | Bester | – | – | – | – | – | – | – | – | – | – | 12,90 |
| Colônia Donna’s Beer | – | 3,08 | – | – | – | – | – | – | 2,32 | – | – | ||
| Colônia Extra | – | 2,71 | – | – | – | 3,74 | – | – | 1,86 | – | – | ||
| Colônia Low Carb | – | – | – | – | – | 3,08 | – | – | 2,32 | – | – | ||
| Colônia Malzbier | – | 2,77 | – | – | – | 3,53 | – | – | 2,33 | – | – | ||
| Colônia Negra | – | – | – | – | – | – | – | – | – | 2,24 | – | ||
| Colônia Pilsen | – | 2,58 | – | 4,34 | – | 3,01 | 3,76 | 1,22 | 1,49 | 2,36 | 13,55 | ||
| Colônia Sem Álcool | – | – | – | – | – | 3,81 | – | – | 2,37 | – | – | ||
| Dankel Pilsen | – | – | – | – | – | 3,08 | – | – | 1,67 | – | – | ||
| Stell Pilsen | – | – | – | 3,88 | – | 3,08 | 3,38 | – | 1,67 | 1,78 | 13,55 | ||
| INBEB | 03.485.089 | Colina Bier Chopp | – | – | – | – | – | – | – | – | – | – | 13,55 |
| Colina Bier Pilsen | – | – | – | – | – | 3,08 | 3,49 | 1,15 | 1,67 | 1,88 | – | ||
| Spoller Malzbier | 1,48 | – | 3,53 | – | – | 3,31 | – | – | 2,32 | – | – | ||
| Spoller Pilsen | 1,48 | 2,44 | 3,25 | – | – | 3,08 | 3,46 | 1,15 | 1,67 | 1,66 | 13,55 | ||
| Spoller Puro Malte | 1,48 | – | 3,53 | – | – | 3,31 | – | – | 2,32 | – | – | ||
| Spoller sem Álcool | 1,48 | – | – | – | – | 3,31 | – | – | 2,32 | – | – | ||
| IRMÃOS DONAUER | 05.256.017 | Promalcer | – | – | – | – | – | 3,08 | 3,80 | – | – | – | 12,90 |
| JESTER BIER | 13.980.442 | Jester Americana Pale Ale | – | – | 12,00 | – | – | – | – | – | – | – | – |
| Jester Stout | – | – | 12,00 | – | – | – | – | – | – | – | – | ||
| Jester Weinzen | – | – | 12,00 | – | – | – | – | – | – | – | – | ||
| KAISER
Nova redação dada pelo Ato DIAT n° 018/2014, com efeitos a partir de 01/07/2014. |
19.900.000 | Amstel | 6,34 | – | – | – | – | – | – | – | – | – | 13,55 |
| Bavaria 0,0 | 1,48 | – | – | – | – | – | – | – | – | – | – | ||
| Bavária Pilsen | 1,29 | 2,71 | – | – | – | 3,74 | – | – | 1,49 | 1,99 | 13,55 | ||
| Bavária Premium | – | 2,70 | – | – | – | 6,43 | – | – | 2,18 | – | – | ||
| Bavária Sem Álcool | – | 2,92 | – | – | – | – | – | – | 2,24 | – | – | ||
| Birra Moretti | 6,34 | – | – | – | – | – | – | – | – | – | – | ||
| Desperados | 3,29 | – | – | – | – | – | – | – | – | – | – | ||
| Dosequis | – | 3,64 | – | – | – | – | – | – | – | – | – | ||
| Edelweiss | – | – | 14,25 | – | – | – | – | – | – | – | – | ||
| Heineken | 2,10 | 3,22 | 6,46 | – | – | 6,61 | – | – | 2,68 | – | 15,63 | ||
| Heineken Keg 5 L | – | – | – | – | – | – | – | – | – | 55,34 | – | ||
| Kaiser Bock | – | 3,08 | – | – | – | 5,20 | – | – | 2,57 | – | – | ||
| Kaiser Gold | – | 3,15 | – | – | – | 6,43 | – | – | 2,57 | – | – | ||
| Kaiser Pilsen | 1,41 | 2,71 | – | 4,32 | – | 4,06 | 4,06 | – | 1,67 | 2,10 | 13,55 | ||
| Kaiser Pilsen 4 L | – | – | – | – | 37,83 | – | – | – | – | – | – | ||
| Kaiser Radler | 1,84 | 2,26 | – | – | – | – | – | – | 2,12 | – | – | ||
| Kaiser Summer | – | 3,08 | – | – | – | – | – | – | 2,57 | – | – | ||
| Murphy’s Irish Red | 7,26 | – | – | – | – | – | – | – | – | – | – | ||
| Murphy’s Lirish Stout | – | – | – | – | – | – | – | – | – | 13,28 | – | ||
| Santa Cerva Pilsen | – | – | – | – | – | 3,08 | – | – | – | – | – | ||
| Sol Pilsen | 1,44 | 2,71 | – | – | – | 3,96 | – | – | 2,57 | 2,12 | 15,63 | ||
| Sol Premium | 2,98 | – | – | – | – | – | – | – | – | – | – | ||
| Sol Premium Beer | – | 3,64 | – | – | – | – | – | – | – | – | – | ||
| Xingu | – | 3,08 | – | – | – | 4,73 | – | – | 2,66 | – | 15,63 | ||
| Xingu Gold | – | 3,08 | – | – | – | – | – | – | – | – | – | ||
| Xingu Red | – | 3,08 | – | – | – | – | – | – | – | – | – | ||
ATO DIAT Nº 010/2014 – ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
VIGÊNCIA A PARTIR DE 01 DE ABRIL DE 2014
| 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 | ||||||||
| Até 330ml | 331 a 450ml | 451 a 650 ml | 651 a 1000 ml | Acima de 1000 ml | Até 660ml | Acima de 660ml | Até 330ml | 331 a 450ml | Acima de 450ml | ||||
| LINDAUER | 07.297.661 | Chopp Heimat | – | – | – | – | – | – | – | – | – | – | 12,90 |
| MALTA
Nova redação dada pelo Ato DIAT n° 018/2014, com efeitos a partir de 01/07/2014. |
44.367.522 | Cerveja Clara Pilsen Sem Álcool | – | – | – | – | – | 3,54 | – | – | 2,32 | 1,88 | – |
| Cerveja Escura Malzbier Sem Álcool | – | – | – | – | – | 3,61 | – | – | 2,32 | 2,40 | – | ||
| Chopp Claro Sem Álcool | – | – | – | – | – | – | – | – | – | – | 12,90 | ||
| Chopp Malta | – | – | – | – | – | – | – | – | – | – | 12,90 | ||
| Dunkel | – | – | – | – | – | – | – | – | – | 1,95 | – | ||
| Malta Golden | – | – | – | – | – | 3,54 | – | 1,49 | 2,32 | 1,86 | – | ||
| Malta Malzbier | – | – | – | – | – | 3,31 | – | 1,49 | 2,32 | 1,86 | – | ||
| Malta Pilsen | – | 2,44 | – | – | – | 3,08 | – | 1,22 | 1,67 | 1,78 | – | ||
| MW | 14.855.397 | A Outra | – | – | 3,64 | – | – | 3,08 | 4,20 | 1,22 | 1,67 | – | 12,90 |
| A Outra – Chope Claro | – | – | 3,64 | – | – | 3,02 | – | – | – | – | – | ||
| A Outra – Chope Escuro | – | – | 3,64 | – | – | – | – | – | – | – | – | ||
| A Outra – Malzbier | – | – | – | – | – | 3,31 | – | – | – | – | – | ||
| Ecobier Malzbier | – | – | – | – | – | – | – | – | 2,32 | – | – | ||
| Ecobier Pilsen | – | – | 3,64 | – | – | 3,08 | – | 1,27 | 1,67 | – | 12,90 | ||
| Fabro Malzbier | – | – | – | – | – | 3,54 | – | – | 2,32 | – | – | ||
| Fabro Pilsen | – | – | – | – | – | 3,08 | – | – | 1,67 | 13,55 | |||
| Krill Malzbier | – | 2,77 | – | – | – | 3,31 | – | – | – | – | – | ||
| Krill Pilsen | – | 2,44 | – | – | – | 3,08 | – | 1,22 | 1,67 | – | 13,55 | ||
| NATIQUE | 03.246.312 | Birra Leggenda | – | – | 9,76 | – | – | – | – | – | – | – | – |
| NEWAGE/GERMANIA | 1307936 / 96366174 | Germania | – | – | – | – | – | – | – | – | – | 4,50 | – |
| PETRÓPOLIS
Nova redação dada pelo Ato DIAT n° 018/2014, com efeitos a partir de 01/07/2014. |
04.469.628 | Black Princess | – | 4,46 | 4,69 | – | – | – | – | – | – | – | – |
| Black Princess -kit c/1 copo | – | – | 29,72 | – | – | – | – | – | – | – | – | ||
| Black Princess Gold | – | – | 4,69 | – | – | – | – | – | – | – | – | ||
| Crystal Fusion | – | – | – | – | – | – | – | – | 2,32 | – | – | ||
| Crystal Malzbier | – | 2,77 | – | – | – | 3,54 | – | – | 2,32 | – | – | ||
| Crystal Pilsen | 1,33 | 2,44 | – | 4,39 | – | 3,74 | 4,20 | 1,22 | 1,67 | 2,13 | – | ||
| Crystal Premium | – | 2,77 | – | – | – | – | – | – | – | – | – | ||
| Crystal Sem Álcool/Zero Álcool | 1,39 | 2,77 | – | – | – | – | – | – | 2,32 | – | – | ||
| Itaipava Fest Pilsen | – | 2,77 | – | – | – | – | – | 1,37 | – | – | – | ||
| Itaipava Light | 1,96 | – | – | – | – | – | – | – | 2,32 | – | – | ||
| Itaipava Malzbier | – | 2,77 | – | – | – | 4,73 | – | – | 2,32 | – | – | ||
| Itaipava Pilsen | 1,68 | 2,71 | – | 5,10 | – | 4,41 | 4,76 | 1,51 | 1,99 | 2,62 | – | ||
| Itaipava Pilsen Keg 5 L | – | – | – | – | – | – | – | – | – | 50,24 | – | ||
| Itaipava Premium | – | 2,83 | 4,29 | – | – | 4,73 | – | 1,47 | 2,32 | – | – | ||
| Itaipava Premium Keg 5 L | – | – | – | – | – | – | – | – | – | 53,56 | – | ||
| Itaipava Premium Kit 2gf 1Copo | – | 31,65 | – | – | – | – | – | – | – | – | – | ||
| Itaipava Sem Álcool/Zero Álcool | 1,53 | 2,77 | – | – | – | – | – | – | 2,32 | – | – | ||
| Lokal Pilsen | – | 2,44 | – | – | – | 3,08 | – | – | 1,67 | – | – | ||
| Petra -kit -todos os tipos | – | – | 29,00 | – | – | – | – | – | – | – | – | ||
| Petra Keg 5 L Todos os Tipos | – | – | – | – | – | – | – | – | – | 79,77 | – | ||
| Petra Pilsen | – | 2,71 | – | 4,61 | – | 3,96 | 4,46 | 1,49 | 1,76 | – | – | ||
| Petra Premium -todos tipos | – | 3,08 | 11,28 | – | – | – | – | – | 2,32 | – | – | ||
| Weltenburger -kit 2 c/1 copo | – | – | 43,97 | – | – | – | – | – | – | – | – | ||
| Weltenburger demais tipos | – | – | 9,49 | – | – | – | – | – | – | – | – | ||
| Weltenburger Keg 5 L | – | – | – | – | – | – | – | – | – | 79,77 | – | ||
| Weltenburger Kit 1gf 1Caneca | – | – | 25,46 | – | – | – | – | – | – | – | – | ||
ATO DIAT 010/2014 – ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
VIGÊNCIA A PARTIR DE 01 DE ABRIL DE 2014
| FABRICANTE, IMPORTADOR OU DISTRIBUIDOR | CERVEJA E CHOPE | ||||||||||||
| Nome | CNPJ | Marcas | Garrafa de Vidro e PET Descartável | Garrafa de Vidro Retornável | Alumínio Descartável | Chope em litro | |||||||
| Até 330ml | 331 a 450ml | 451 a 650ml | 651 a 1000 ml | Acima de 1000 ml | Até 660ml | Acima de 660ml | Até 330ml | 331 a 450ml | Acima de 450ml | ||||
| PREMIUM | 11.654.122 | Bauhaus Cobre | – | 3,68 | 8,10 | – | – | – | – | – | – | 3,19 | – |
| Bauhaus Trig’or | – | – | 9,46 | – | – | – | – | – | – | – | – | ||
| Santa Fé | – | 3,08 | 7,30 | – | – | – | – | – | – | 2,86 | – | ||
| PROVIDÊNCIA | 19.570.655 | Providência Dunkel | – | – | 7,33 | – | – | – | – | – | – | – | – |
| Providência Pilsen | – | – | 6,77 | – | – | – | – | – | – | – | – | ||
| Providência Weinzen | – | – | 7,94 | – | – | – | – | – | – | – | – | ||
| REFRIX | 72.459.878 | Allaska | – | 2,44 | – | – | – | 3,31 | – | – | 2,32 | – | – |
| RIO GRANDENSE | 05.766.005 | Província Pilsen | – | – | 6,36 | 4,78 | – | 4,27 | 4,72 | 1,47 | 1,86 | 2,25 | 15,63 |
| Província Red | – | – | 6,22 | – | – | – | – | – | 2,32 | – | – | ||
| Província Sem Álcool | – | – | 5,44 | – | – | 3,54 | – | – | 2,57 | – | – | ||
| Província Weissbier | – | – | 6,22 | – | – | – | – | – | 2,32 | – | – | ||
| SAINT BIER
Nova redação dada pelo Ato Diat n° 024/2014, com efeitos a partir de 01/08/2014. |
08.875.424 | Chope in Natura Saint Bier 750 ml | – | – | – | 11,15 | – | – | – | – | – | – | – |
| Chope Stout Saint Bier 750 ml | – | – | – | 12,01 | – | – | – | – | – | – | – | ||
| Coruja – Kit Fora de Série 3 gf | 51,62 | – | – | – | – | – | – | – | – | – | – | ||
| Coruja – Kit Lager 2 gf e copo | – | – | 39,09 | – | – | – | – | – | – | – | – | ||
| Coruja – Kit Weinzen 2gf 2 copos | – | – | 36,22 | – | – | – | – | – | – | – | – | ||
| Coruja Alba Weizen | – | – | 12,41 | – | – | – | – | – | – | – | – | ||
| Coruja Baca | 9,47 | – | – | – | – | – | – | – | – | – | – | ||
| Coruja Coice | 9,45 | – | – | – | – | – | – | – | – | – | – | ||
| Coruja Extra Viva | – | – | – | – | – | – | 16,24 | – | – | – | – | ||
| Coruja Labareda | 8,86 | – | – | – | – | – | – | – | – | – | – | ||
| Coruja Otus Pilsen | – | – | 11,12 | – | – | 11,67 | – | – | – | – | 12,90 | ||
| Coruja Strix | – | – | 12,27 | – | – | – | – | – | – | – | – | ||
| Coruja Viva | – | – | – | – | – | – | 14,99 | – | – | – | – | ||
| Coruja Weizenbock | – | – | 14,23 | – | – | – | – | – | – | – | – | ||
| Coruja demais tipos | – | – | – | – | – | 12,19 | 16,24 | – | – | – | 12,90 | ||
| Lay Back Pilsen | 5,12 | – | – | – | – | – | – | – | – | – | – | ||
| Majestosa | – | 5,02 | – | – | – | – | – | – | – | – | – | ||
| Saint Bier – Chope – Pilsen | – | – | – | 10,83 | – | – | – | – | – | – | 12,90 | ||
| Saint Bier – Kit c/Corda | – | – | 42,73 | – | – | – | – | – | – | – | – | ||
| Saint Bier – Kit cx mad 2 gf 2 cop | – | – | 125,82 | – | – | – | – | – | – | – | – | ||
| Saint Bier – Kit Weiss c/copo | – | – | 42,50 | – | – | – | – | – | – | – | – | ||
| Saint Bier – Kit Demais Tipos | – | – | 27,03 | – | – | – | – | – | – | – | – | ||
| Saint Bier Belgian | – | – | 9,46 | – | – | – | – | – | – | – | – | ||
| Saint Bier Bock | – | – | 9,45 | – | – | – | – | – | – | – | – | ||
| Saint Bier Hefe Weizen | – | – | 9,56 | – | – | – | – | – | – | – | – | ||
| Saint Bier In Natura Pilsen | 4,05 | – | 8,27 | – | – | – | – | – | – | – | – | ||
| Saint Bier In Natura Six Pack | 31,76 | – | – | – | – | – | – | – | – | – | – | ||
| Saint Bier Mr. Lobo | – | – | 6,24 | – | – | – | – | – | – | – | – | ||
| Saint Bier Pilsen | – | 3,51 | 7,37 | 10,57 | – | 4,41 | 5,70 | – | – | – | – | ||
| Saint Bier Stout | – | – | 9,58 | – | – | – | – | – | – | – | – | ||
| Saint Bier Weiss | – | – | 9,44 | – | – | – | – | – | – | – | – | ||
| Saint Bier – Cerveja – Demais Tipos | 4,56 | – | 9,56 | 10,57 | – | 7,68 | 8,21 | – | – | – | 12,90 | ||
| Saint Bier – Chope – Demais Tipos | – | – | – | 12,01 | – | – | – | – | – | – | – | ||
| Slimbier – Todos os tipos | – | 3,82 | – | – | – | – | – | – | – | – | – | ||
| SCHORNSTEIN | 07.817.573 | Chopp Schornstein | – | – | – | – | – | – | – | – | – | – | 12,90 |
| SUDBRACK | 04.914.890 | Baden Baden Witbier | – | – | 14,70 | – | – | – | – | – | – | – | – |
| Eisenbahn – Lata Pilsen 5 litros | – | – | – | – | – | – | – | – | – | 87,62 | – | ||
| Eisenbahn – Lust | – | 44,27 | – | 96,11 | – | – | – | – | – | – | – | ||
| Eisenbahn – Lust Magnum | – | – | – | – | 192,29 | – | – | – | – | – | – | ||
| Eisenbahn – Lust Prestige | – | – | – | 126,41 | – | – | – | – | – | – | – | ||
| Eisenbahn Frosty Bison | – | – | 13,72 | – | – | – | – | – | – | – | 12,91 | ||
| Eisenbahn São Sebá | – | 43,32 | – | – | – | – | – | – | – | – | – | ||
| Eisenbanh 10 anos | – | 18,75 | – | – | – | – | – | – | – | – | – | ||
ATO DIAT Nº 010/2014 – ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
VIGÊNCIA A PARTIR DE 01 DE ABRIL DE 2014
| FABRICANTE, IMPORTADOR OU DISTRIBUIDOR | CERVEJA E CHOPE | ||||||||||||
| Nome | CNPJ | Marcas | Garrafa de Vidro e PET Descartável | Garrafa de Vidro Retornável | Alumínio Descartável | Chope em litro | |||||||
| Até 330ml | 331 a 450ml | 451 a 650ml | 651 a 1000 ml | Acima de 1000 ml | Até 660ml | Acima de 660ml | Até 330ml | 331 a 450ml | Acima de 450ml | ||||
| SUDBRACK | 04.914.890 | Grupo Seleção – todos os tipos | – | 8,32 | – | – | – | – | – | – | – | – | 12,90 |
| Grupo Tradição – todos os tipos | – | 6,69 | – | – | – | – | – | – | – | 5,76 | 12,90 | ||
| Kit Eisenbahn – Pilsen | – | 29,79 | – | – | – | – | – | – | – | – | – | ||
| Kit Eisenbahn – Weinhnachts | – | 52,20 | – | – | – | – | – | – | – | – | – | ||
| Kit Grupo Tradição e Seleção | – | 41,02 | – | – | – | – | – | – | – | – | – | ||
| TROPICAL JUICE | 03.690.522 | Wals Dubbel | – | 10,59 | – | 31,16 | – | – | – | – | – | – | – |
| Wals Pilsen | – | 7,02 | – | – | – | – | – | – | – | – | – | ||
| Wals Quadruppel | – | 10,59 | – | 31,16 | – | – | – | – | – | – | – | ||
| Wals Trippel | – | 10,59 | – | 31,16 | – | – | – | – | – | – | – | ||
| TUPINIQUIM | 02.663.432 | Tupiniquim demais tipos | 5,90 | – | 8,90 | 11,90 | – | – | – | – | – | – | 13,90 |
| Tupiniquim IPAs | 8,90 | – | 10,50 | – | – | – | – | – | – | – | – | ||
| Tupiniquim Pilsen | – | – | 8,50 | 11,50 | – | – | – | – | – | – | 12,90 | ||
| Tupiniquim Weiss | – | – | 8,70 | 11,90 | – | – | – | – | – | – | – | ||
| IMPORTADORES | 00.000.000 | Pilsen (Importada) | – | – | – | 12,42 | – | – | – | – | – | – | – |
Notas:
1. Valores expressos em Reais, por Unidade;
2. 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;
3. 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.
ATO DIAT 010/2014 – ANEXO II
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA REFRIGERANTE
VIGÊNCIA A PARTIR DE 01 DE ABRIL DE 2014
| FABRICANTE, IMPORTADOR OU DISTRIBUIDOR | EMBALAGENS RETORNÁVEIS | EMBALAGENS DESCARTÁVEIS | |||||||||||||||
| Nome | CNPJ básico | Marcas e Sabores | Até 260 ml | De 261 a 599 ml | De 600 a 999 ml | Acima de 999 ml | Xarope Postmix | Vidro e PET | Lata | Barril, em litro | |||||||
| Até 260ml | De 261 a 400ml | De 401 a 660 ml | De 661 a 1200ml | De 1201 a 1750ml | De 1751 a 2499ml | Acima de 2499ml | Até 260ml | Acima de 260ml | |||||||||
| 101 Do Brasil | 03.408.722 | Kienen Cola | – | – | – | – | – | 1,15 | – | 1,32 | – | – | 2,71 | 3,47 | – | – | – |
| Kienen, demais Sabores | – | – | – | – | – | 1,15 | – | 1,25 | – | – | 2,62 | 3,31 | – | – | – | ||
| Àgua da Serra | 80.936.685 | Demais Marcas e Sabores | 1,03 | – | 1,18 | – | – | 1,13 | – | 2,05 | 2,22 | – | 2,84 | – | – | – | – |
| Laranjinha | 1,05 | – | 1,18 | – | – | 1,13 | – | 2,04 | 2,20 | – | 2,84 | – | – | – | – | ||
| Agua da Serra, Sabor Cola | – | – | – | – | – | 1,09 | – | – | – | – | 2,87 | – | – | – | – | ||
| Alibras | 78.328.051 | Sheeder | – | – | – | – | – | – | – | – | – | 2,40 | 2,70 | – | – | – | – |
| Quipo, sabor cola | – | – | – | – | – | – | – | 1,47 | 2,08 | 2,14 | 2,49 | – | – | 1,69 | – | ||
| Quipo, demais sabores | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,69 | – | ||
| Todas as Marcas e Sabores | – | – | 1,16 | – | – | 1,12 | – | 1,47 | 2,08 | 2,14 | 2,49 | – | – | – | – | ||
| Allston | 00.204.820 | Guaratuba | – | – | 1,56 | – | – | – | 1,72 | – | – | – | 2,72 | – | – | 1,69 | – |
| Demais Marcas e Sabores | – | – | 1,56 | – | – | – | 1,72 | – | – | – | 2,72 | – | – | 1,69 | – | ||
| AMBEV | 02.808.708 | H20H! | – | – | – | – | – | – | – | 2,81 | 2,61 | 3,96 | 3,98 | – | – | – | – |
| Pepsi Cola | – | 2,46 | – | 2,81 | – | 1,06 | – | 3,32 | 3,00 | 3,24 | 4,16 | 4,21 | – | 2,07 | – | ||
| Pepsi Cola Twist | – | 2,45 | – | – | – | – | – | 3,35 | 3,28 | 3,50 | 4,23 | 3,73 | – | 2,12 | – | ||
| Pepsi Cola Zero / Max | – | – | – | – | – | – | – | 3,51 | – | – | 3,76 | – | – | 2,00 | – | ||
| Pepsi X-Energy | – | – | – | – | – | – | – | – | – | – | – | – | – | 2,16 | – | ||
| Guarah | – | – | – | – | – | – | – | 2,75 | – | 3,63 | – | – | – | – | – | ||
| Pepsi cola 3 a 3,3 L | – | – | – | – | – | – | – | – | – | – | – | 4,86 | – | – | – | ||
| Pepsi Cola 2,25 L | – | – | – | – | – | – | – | – | – | – | 3,94 | – | – | – | – | ||
| Tônica Antártica | – | – | – | – | – | – | – | – | – | – | – | – | – | 2,22 | – | ||
| Demais Marcas e Sab.2,25L | – | – | – | – | – | – | – | – | – | – | 3,86 | – | – | – | – | ||
| Demais Marcas e Sab 3 a 3,3L | – | – | – | – | – | – | – | – | – | – | – | 4,87 | – | – | – | ||
| Demais Marcas e Sabores | – | 2,38 | – | 2,81 | – | 1,12 | 1,44 | 3,34 | 2,77 | 3,26 | 3,87 | 4,20 | 1,16 | 2,07 | – | ||
| Argenta | 04.102.454 | Argenta, todos os sabores | – | – | – | – | – | – | 1,44 | – | – | – | 2,86 | – | – | – | – |
| Demais Marcas e sabores | 1,40 | – | 1,26 | – | – | 1,21 | 1,44 | – | 2,61 | – | 2,86 | – | – | – | – | ||
| Brasil Kirin
Nova redação dada pelo Ato DIAT n° 018/2014, com efeitos a partir de 01/07/2014. |
50.221.019 | Schin Cola | – | – | – | – | – | 1,13 | 1,40 | 2,18 | 2,40 | – | 2,97 | – | – | 1,67 | – |
| Schincariol Itubaína Zero | – | – | – | – | – | – | – | 2,18 | 2,29 | – | – | – | – | – | – | ||
| Schincariol | – | – | – | – | – | – | – | 2,18 | 2,29 | – | – | – | – | – | – | ||
| Fibz, sabor cola | – | – | – | – | – | – | – | 2,74 | – | – | – | – | – | 1,83 | – | ||
| Fibz, demais sabores | – | – | – | – | – | – | – | 2,73 | – | – | 3,52 | – | – | 1,79 | – | ||
| Itubaina | – | – | 1,26 | – | – | – | – | – | – | – | – | – | – | – | – | ||
| Demais Marcas e Sabores | – | – | – | – | – | 1,25 | 1,34 | 2,44 | 2,40 | – | 2,94 | – | – | 1,66 | – | ||
| Casa Di Conti | 46.842.894 | Conti, sabor cola | – | 1,34 | – | 2,21 | – | – | 1,63 | 2,08 | 2,95 | – | 2,71 | 3,64 | – | 1,61 | – |
| Conti, demais sabores | – | 1,34 | – | 2,20 | – | – | 1,39 | 2,08 | 2,93 | – | 2,55 | 3,47 | – | 1,59 | – | ||
| Taubaiana | – | – | 1,26 | – | – | – | – | – | – | – | 2,55 | – | – | – | – | ||
| CNBN | 45.426.798 | Belco | – | – | – | – | – | 1,21 | 1,46 | – | – | 2,73 | 2,70 | – | – | 1,59 | – |
| Demais Marcas e Sabores | – | – | – | – | – | 1,21 | 1,46 | – | – | – | 2,70 | – | – | 1,59 | – | ||
| Comexim | 58.150.087 | Jah! Fresh | – | – | – | – | – | – | 1,94 | 2,41 | – | 3,25 | – | – | – | – | – |
| Jah! Ice | – | – | – | – | – | – | 1,94 | 2,41 | – | 3,25 | – | – | – | – | – | ||
| Jah! Lichia | – | – | – | – | – | – | 1,38 | 2,19 | 2,72 | 3,00 | – | – | – | – | – | ||
| Acquissima, todos os sabores | – | – | – | – | – | – | 1,46 | – | – | – | – | – | – | – | – | ||
| Vermont, todos os sabores | – | – | – | – | – | – | 1,70 | 2,35 | 2,75 | 3,25 | – | – | – | – | – | ||
| Di Carlli | 05.019.265 | Trophy | – | – | – | – | – | 1,16 | – | 2,08 | – | – | 2,72 | – | – | – | – |
| Fante | 89.967.939 | Dusht Fest | – | – | – | – | – | – | – | 13,77 | – | – | – | – | – | – | – |
| Dusht Diamant | – | – | – | – | – | – | – | – | 18,97 | – | – | – | – | – | – | ||
| Germania | 96.366.174 | Amazônia | – | 1,38 | – | – | – | – | – | – | – | – | – | – | – | – | – |
| Grassi
Acrescentado pelo Ato DIAT n° 018/2014, com efeitos a partir de 01/07/2014 |
01.731.172 | Demais Marcas e Sabores | 1,40 | – | – | – | – | – | – | – | – | – | 2,32 | – | – | – | – |
| Capri Cola | – | – | – | – | – | – | – | – | – | – | 2,31 | – | – | – | – | ||
| Hugo Cini / AJC Distrib.Bebidas
Nova redação dada pelo Ato DIAT n° 018/2014, com efeitos a partir de 01/07/2014. |
76490572 / 05.288.560 | Fresko, todos sabores | – | 1,38 | 1,26 | – | – | 1,05 | 2,03 | 2,14 | 2,21 | 2,24 | 2,72 | – | – | – | – |
| Cini Premium, todos os sabores | – | 2,24 | 1,56 | – | – | 1,16 | 1,72 | 2,41 | 2,75 | 2,62 | 2,72 | – | – | 1,69 | – | ||
| Água Cristal Limão | – | – | – | – | – | – | – | 2,16 | – | – | 2,72 | – | – | – | – | ||
| Cini, todos os sabores | – | – | – | – | – | – | – | – | – | 2,24 | – | – | – | – | – | ||
| INAB | 82.206.004 | Colônia, todos os sabores | – | – | – | – | – | – | – | 2,41 | 2,75 | 2,62 | 2,72 | – | – | 1,69 | – |
| RC Cola | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,69 | – | ||
| INBEB | 03.485.089 | Spoller, todos os sabores | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,69 | – |
| Boleba, todos os sabores | – | – | 1,26 | – | – | – | – | – | – | – | 2,50 | – | – | – | – | ||
| Demais Marcas e Sabores | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,69 | – | ||
| Ipomeia
Acrescentado pelo |
08.893.623 | RC Cola | – | – | – | – | – | 1,16 | – | – | – | – | 2,77 | 3,84 | – | – | – |
| Krill | 56.036.312 | Mantovani, todos os sabores | – | – | 1,26 | – | – | – | 1,46 | – | – | – | 2,86 | – | – | – | – |
| Krill, todos os sabores | – | – | 1,26 | – | – | – | 1,46 | – | – | – | 2,86 | – | – | 1,59 | – | ||
| Krill zero, todos os sabores | – | – | – | – | – | – | – | – | – | – | 2,86 | – | – | – | – | ||
| Malta | 44.367.522 | Tropi cola, todos os sabores | – | – | 1,34 | – | – | 1,16 | 1,72 | 2,41 | 2,74 | – | 2,77 | – | – | 1,69 | 3,35 |
| Guaraná | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 3,35 | ||
| Água Club Soda Cristalina | – | – | – | – | – | – | – | 2,41 | – | – | – | – | – | – | – | ||
| Demais Marcas e Sabores | – | – | 1,26 | – | – | 1,16 | 1,72 | 2,41 | – | – | 2,77 | – | – | 1,69 | – | ||
| Max | 84.429.869 | Max Cola | – | – | – | – | – | 1,22 | – | 1,84 | – | 2,03 | 2,67 | – | – | – | – |
| Body Light | – | – | – | – | – | – | – | 2,99 | – | – | – | – | – | – | – | ||
| AH Max – todos os sabores | – | – | – | – | – | – | – | 1,72 | – | 2,14 | – | – | – | – | – | ||
| Demais Marcas e Sabores | – | – | – | – | – | 1,19 | 1,69 | 1,81 | 2,01 | 2,02 | 2,66 | – | – | – | – | ||
| Minalba
Acrescentado pelo Ato DIAT n° 014/2014, com efeitos a partir de 01/05/2014 |
54.505.052 | Indaia MNB, sabor Cola | – | – | – | – | – | 1,21 | – | – | – | – | – | – | – | – | – |
| Indaia MNB, demais sabores | – | – | – | – | – | 1,22 | – | – | – | – | – | – | – | – | – | ||
| Muraro
Nova redação dada pelo Ato DIAT N° 017/2014, com efeitos a partir de 01/06/2014. |
89.962.781
|
Force One | – | – | 6,47 | 8,98 | – | – | – | – | – | – | – | – | – | – | – |
| Naki | – | 4,34 | 6,47 | 8,98 | – | – | – | – | – | – | – | – | – | – | – | ||
| Power On | – | – | 8,03 | – | – | – | – | – | – | – | – | – | – | – | |||
ATO DIAT 010/2014 – ANEXO II
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA REFRIGERANTE
VIGÊNCIA A PARTIR DE 01 DE ABRIL DE 2014
| FABRICANTE, IMPORTADOR, DISTRIBUIDOR | EMBALAGENS RETORNÁVEIS | EMBALAGENS DESCARTÁVEIS | |||||||||||||||
| Nome | CNPJ Básico | Marcas e Sabores | Até 260 ml | De 261 a 599 ml | De 600 a 999 ml | Acima de 999 ml | Xarope Postmix | Vidro e Pet | Lata | Barril, em litro | |||||||
| Até 260ml | 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 | Acima de 260ml | |||||||||
| NewAge | 01.307.936 | Bluu-Cola | – | – | – | – | – | 1,16 | – | – | – | – | – | – | – | – | – |
| Cola Café Classic | – | – | – | – | – | 1,83 | 2,11 | 2,40 | 3,27 | 2,94 | – | – | – | 2,06 | – | ||
| Club Soda Classic | – | – | – | – | – | 1,83 | 2,11 | 2,40 | 3,27 | 2,94 | – | – | – | – | – | ||
| Crystal Age | – | – | – | – | – | 1,83 | 2,11 | 2,40 | 3,27 | 2,94 | – | – | – | – | – | ||
| Tônica Classic | – | – | – | – | – | 1,83 | 2,11 | 2,40 | 3,27 | 2,94 | – | – | – | 2,06 | – | ||
| Tônica Citrus Classic | – | – | – | – | – | 1,83 | 2,11 | 2,40 | 3,27 | 2,94 | – | – | – | 2,06 | – | ||
| Viver | – | – | – | – | – | 1,83 | 2,11 | 2,40 | 3,27 | 2,94 | – | – | – | – | – | ||
| Tônica Summer | – | – | – | – | – | – | – | – | 3,40 | – | – | – | – | – | – | ||
| Tônica Classic Diet | – | – | – | – | – | – | – | – | – | – | – | – | – | 2,06 | – | ||
| Xamego, todos os sabores | – | – | – | – | – | – | – | – | – | 2,77 | 2,84 | 3,84 | – | – | – | ||
| Xameguinho | – | – | – | – | – | 1,20 | – | – | – | – | – | – | – | – | – | ||
| Guaraná Cruzeiro | – | – | – | – | – | – | 1,53 | 2,42 | – | – | 2,84 | – | – | – | – | ||
| Galeguinha | – | – | – | – | – | – | 1,53 | 2,42 | – | – | 2,84 | – | – | – | – | ||
| Ouro Fino | 76.492.305 | Todos os Sabores | – | – | – | – | – | – | – | 2,08 | – | 2,94 | – | – | – | – | – |
| Petrópolis | 73.410.326 | It! Todos os sabores | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,56 | – |
| Pinheirense
Nova redação dada pelo Ato DIAT n° 014/2014, com efeitos a partir de 01/05/2014 |
02.661.226 | Hola, sabor Cola | – | – | – | – | – | – | – | – | – | – | 2,77 | – | – | – | – |
| Hola, demais sabores | – | – | – | – | – | – | – | – | – | – | 2,72 | – | – | – | – | ||
| Refriko | 10.656.672 | Refriko todos os sabores | – | – | – | – | – | 1,16 | – | 2,41 | – | – | 2,72 | 3,49 | – | – | – |
| Refrix | 72.459.878 | Kareta, todos os sabores | – | – | 1,26 | – | – | – | 1,46 | 2,60 | 2,74 | 2,66 | 2,77 | – | – | 1,79 | – |
| Xereta, todos os sabores | – | – | 1,26 | – | – | – | 1,46 | 2,60 | 2,74 | 2,66 | 2,77 | – | – | 1,79 | – | ||
| Vital, todos os sabores | – | – | 1,26 | – | – | – | 1,46 | 2,60 | 2,74 | 2,66 | 2,77 | – | – | 1,79 | – | ||
| Santamate | 01.706.643 | Bah!, todos os sabores | – | – | – | – | – | – | – | – | – | – | – | 4,16 | – | – | – |
| Grapette | – | – | – | – | – | – | – | 3,01 | – | – | 3,59 | – | – | 2,01 | – | ||
| Rayzes todos os sabores | – | – | – | – | – | – | – | 3,01 | – | – | 3,59 | – | – | 2,01 | – | ||
| Sarandi | 97.318.943 | Sarandi, todos os sabores | – | – | 1,56 | – | – | 1,16 | 1,72 | 2,41 | – | 2,66 | 2,72 | – | – | 1,69 | – |
| Tampy sab, inclusive zero | – | – | 1,26 | – | – | 1,16 | 1,72 | 2,41 | – | 2,66 | 2,72 | – | – | 1,69 | – | ||
| Sabores, Sarandi, Zero | – | – | – | – | – | – | – | 2,41 | – | 2,62 | 2,72 | – | – | 1,59 | – | ||
| Big | – | – | – | – | – | – | – | – | – | – | 2,72 | – | – | – | – | ||
| Nacional | – | – | – | – | – | – | – | – | – | – | 2,72 | – | – | – | – | ||
| Taby’s | – | – | – | – | – | – | – | – | – | – | 2,68 | – | – | – | – | ||
| Ice Cola (inclusive zero) | – | – | – | – | – | – | 1,72 | 2,41 | – | 2,66 | 2,77 | – | – | 1,69 | – | ||
| Sell | 02.295.941 | Guaraná Pureza | 1,32 | 2,13 | 1,43 | – | – | – | 1,76 | 2,28 | 2,39 | – | 3,50 | – | – | – | – |
| Demais Marcas e Sabores | 1,33 | 1,41 | 1,23 | – | – | – | 1,76 | – | 2,38 | – | 3,53 | – | – | – | – | ||
| Spricigo | 03.239.291 | Serra Spri, todos os sabores | – | – | – | – | – | – | – | 1,55 | 2,01 | – | 2,43 | – | – | – | – |
| Sax, todos os sabores | – | – | – | – | – | – | – | – | – | – | 2,11 | – | – | – | – | ||
| Naco, todos os sabores | – | – | – | – | – | – | – | – | – | – | 2,43 | – | – | – | – | ||
| Spricigo, Sabor Cola | – | – | – | – | – | – | – | 1,55 | 2,01 | – | 2,43 | – | – | – | – | ||
| Piacevole | – | – | – | – | – | – | – | 1,50 | – | – | – | – | – | – | – | ||
| Thomsen | 82.636.770 | Thomsen, Sabor Cola | – | – | – | – | – | 1,20 | – | – | 1,95 | – | 2,57 | – | – | – | – |
| Demais Marcas e Sabores | – | – | – | – | – | 1,20 | – | – | 1,86 | – | 2,56 | – | – | – | – | ||
| TIO SAM | 04.576.022 | Vo Kiko, todos os sabores | – | – | 1,24 | – | – | – | – | 2,08 | – | – | 2,77 | – | – | – | – |
| Vo Kiko, sabor cola | – | – | 1,25 | – | – | – | – | 2,08 | – | – | 2,78 | – | – | – | – | ||
| Tio Sam, todos os sabores | – | – | – | – | – | – | – | – | – | – | 2,78 | – | – | – | |||
| Tio Sam, sabor cola | – | – | – | – | – | – | – | – | – | – | 2,80 | – | – | – | – | ||
| Vinícola Garibaldi
Nova redação dada pelo Ato DIAT N° 030/2014, com efeitos a partir de 01/09/2014. |
90.049.156 | Gotas de Cristal | – | – | – | – | – | – | – | 7,70 | – | – | – | – | – | – | – |
| Gotas de Cristal Versão Festa | – | – | – | – | – | – | – | 12,28 | – | – | – | – | – | – | – | ||
| Gotas Garibaldi de Uva | – | – | – | – | – | – | – | 7,10 | – | – | – | – | – | – | – | ||
| Gotas Garibaldi de Uva Festa | – | – | – | – | – | – | – | 10,63 | – | – | – | – | – | – | – | ||
| Demais Marcas e Sabores | – | – | – | – | – | – | – | 7,70 | – | – | – | – | – | – | – | ||
| Vinícola Grassi | 01.731.172 | Demais Marcas e Sabores | – | – | – | – | – | – | – | – | – | – | 2,32 | – | – | – | – |
| Capri Cola | – | – | – | – | – | – | – | – | – | – | 2,31 | – | – | – | |||
| Vonpar / Mate Leão / Spaipa / CVI | 03.131.613/ 00.904.448/ 91.235.549/ 72.114.994 | Aquarius Fresch | – | – | – | – | – | – | – | 2,57 | 2,44 | 3,14 | – | – | – | – | – |
| Coca Cola | 1,23 | 2,43 | – | 2,50 | 35,82 | 1,35 | 2,48 | 3,35 | 2,50 | 3,44 | 4,44 | 4,68 | 1,37 | 2,21 | – | ||
| Coca Cola Zero / Max | – | 2,45 | – | – | – | 1,29 | 2,02 | 3,36 | – | 3,44 | 4,45 | 4,58 | 1,34 | 2,21 | – | ||
| Coca Lemon | – | – | – | – | – | 1,29 | – | 3,28 | – | 3,38 | 4,04 | – | – | 2,23 | – | ||
| Green Tea Spree | – | – | – | – | – | – | 2,60 | – | – | 3,07 | – | – | – | – | – | ||
| Schweppes | – | – | – | – | – | 1,69 | – | – | 2,97 | 3,89 | – | – | – | 2,33 | – | ||
| Coca Cola 3 a 3,3L | – | – | – | – | – | – | – | – | – | – | – | 5,23 | – | – | – | ||
| Coca Cola 1,75L | – | – | – | – | – | – | – | – | – | 4,09 | – | – | – | – | – | ||
| Coca Cola Zero / Max 3 L | – | – | – | – | – | – | – | – | – | – | – | 5,61 | – | – | – | ||
| Coca Cola Sleek | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,51 | – | ||
| Coca Cola Light Plus | – | – | – | – | – | – | 2,28 | – | – | 3,85 | – | – | – | 2,37 | – | ||
| Coca Cola 270 ml | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,55 | – | ||
| ReflPet 2 L | – | – | – | 3,12 | – | – | – | – | – | – | – | – | – | – | – | ||
| Coca Cola 2,25 L | – | – | – | – | – | – | – | – | – | – | 4,43 | – | – | – | – | ||
| Coca Cola Vidro 237 ml | – | – | – | – | – | 1,80 | – | – | – | – | – | – | – | – | – | ||
| Coca Cola Light | – | – | – | – | – | – | – | 3,46 | – | – | 4,44 | – | – | 2,28 | – | ||
| Coca Cola 473 ml | – | – | – | – | – | – | – | – | – | – | – | – | – | 2,61 | – | ||
ATO DIAT 010/2014 – ANEXO II
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA REFRIGERANTE
VIGÊNCIA A PARTIR DE 01 DE ABRIL DE 2014
| FABRICANTE, IMPORTADOR, DISTRIBUIDOR | EMBALAGENS RETORNÁVEIS | EMBALAGENS DESCARTÁVEIS | |||||||||||||||
| Nome | CNPJ básico | Marcas e Sabores | 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 | |||||||
| Até 260ml | 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 | Acima de 260ml | |||||||||
| Vonpar / Mate Leão / Spaipa / CVI | 03.131.613/ 00.904.448 / 91.235.549/ 72.114.994 | Demais Marcas e Sab 3 a 3,3L | – | – | – | – | – | – | – | – | – | – | – | 4,02 | – | – | – |
| Demais Marcas e Sabores | 1,27 | 2,45 | – | – | 35,82 | 1,29 | – | 3,29 | 3,32 | 3,28 | 3,73 | 3,57 | 1,33 | 2,08 | – | ||
| West PR | 03.923.876 | Fryss, todos os sabores | – | – | – | – | – | – | – | 2,60 | – | – | 2,77 | – | – | – | – |
| Tyss todos os sabores | – | – | – | – | – | – | – | 2,60 | – | – | 2,77 | – | – | – | – | ||
Notas:
1. Valores expressos em Reais, por Unidade;
2. Na hipótese da ocorrência de mercadoria não relacionada nos anexos citados no caput do art. 2° a base de cálculo para fins de substituição tributária será a prevista no § 2°, do artigo 42, do Anexo 3, do RICMS;
3. 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.
ATO DIAT N° 010/2014 – ANEXO III
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ENERGÉTICOS E ISOTÔNICOS
VIGÊNCIA A PARTIR DE 01 DE ABRIL DE 2014
| Fabricante, Importador, Distribuidor | Energéticos, Embalagens Descartáveis | Isotônicos, Embalagens Descartáveis | ||||||||||
| Nome | CNPJ básico | Marcas e Sabores | Vidro e Pet | Lata | Até 300 ml | De 301 a 500ml | De 501 a 1000 ml | Acima de 1000 ml | ||||
| Até 300ml | De 3011 a 500 ml | De 501 a 1000ml | Acima de 1000ml | Até 300ml | Acima de 300ml | |||||||
| 101 Do Brasil | 03.408.722 | Black Power | – | – | 8,38 | 8,98 | – | – | – | – | – | – |
| Red Black | – | – | 8,38 | 8,98 | – | – | – | – | – | – | ||
| Red Horse | 3,40 | 4,34 | 8,38 | 8,98 | 4,16 | – | – | – | – | – | ||
| Red Horse 3 L | – | – | – | 10,95 | – | – | – | – | – | – | ||
| Red Horse 400ml | – | 4,34 | – | – | – | – | – | – | – | – | ||
| Red Horse Citrus | – | 4,34 | – | – | – | – | – | – | – | – | ||
| Alibras | 07.832.805 | Crazy Cow Energy Drynk | 2,45 | – | 5,66 | – | 3,71 | – | – | – | – | – |
| Red Club Energy Drynk | 2,45 | – | 5,66 | 7,99 | – | – | – | – | – | – | ||
| Alternativa | 08.032-776 | Pânico Energy Drink | 3,51 | – | – | – | 4,01 | – | – | – | – | – |
| Ambev | 07.526.557 | Fusion | – | – | – | – | 5,53 | – | – | – | – | – |
| Gatorade | – | – | – | – | – | – | – | 3,42 | 4,89 | – | ||
| Gatorade 350ml | – | – | – | – | – | – | – | 3,02 | – | – | ||
| Propel | – | – | – | – | – | – | – | 3,70 | – | – | ||
| Angeloni | 83.646.984 | Fire Bird | – | – | – | – | 3,93 | – | – | – | – | – |
| Wild Dragon | – | – | – | – | 4,59 | 7,45 | – | – | – | – | ||
| Arnaldi Cesar Gadotti | 95.820.676 | Storm Energy Drink | 3,19 | – | 7,67 | 9,46 | – | – | – | – | – | – |
| Blackmoon | 10.700.534 | Black Moon | – | – | – | 8,98 | – | 4,08 | – | – | – | – |
| Blue Blood | 17.903.715 | Blue Blood | – | 3,94 | 6,97 | 8,83 | – | – | – | – | – | – |
| Brasil Kirin | 50.221.019 | Ecco Energizing | – | – | – | – | 4,16 | – | – | – | – | – |
| Bug Comercio de Bebidas | 10.442.038 | Bug Energy Drink | – | – | 9,00 | – | 3,59 | – | – | – | – | – |
| Carofema | 02.203.606 | XL Energy Drinks | – | – | 8,38 | – | 4,29 | – | – | – | – | – |
| Chiamulera | 90.586.405 | Orbit | 3,51 | – | 8,66 | – | – | – | – | – | – | – |
| Chocoleite | 05.044.030 | Boys and Girls Energy Drink | 2,99 | – | – | – | – | – | – | – | – | – |
| Sportein | – | – | – | – | – | – | – | 3,14 | – | – | ||
| CNBN | 45.426.798 | Battery | – | – | – | – | – | 5,64 | – | – | – | – |
| Santu Côco | – | – | – | – | – | – | 3,14 | – | – | |||
| Comary | 29.588.019 | Red Hot | – | – | – | – | 4,24 | – | – | – | – | – |
| X-Treme | – | – | – | – | 3,83 | – | – | – | – | – | ||
| Comexim | 58.150.087 | Athlética, todos os sabores | – | – | – | – | – | – | – | 3,36 | 4,53 | – |
| Carbon, todos os sabores | 3,80 | – | 7,33 | – | – | – | – | – | – | – | ||
| Commar | 36.008.274 | Psycho Drink | – | – | – | – | 4,94 | – | – | – | – | – |
| Contini | 46.842.894 | Big Power | – | – | 6,47 | 8,98 | – | – | – | – | – | – |
| Da Guarda | 83.649.434 | Mormaii Energetic | 3,40 | – | 7,01 | – | 3,77 | – | – | – | – | – |
| Di Carlli | 05.019.265 | Be Happy | 2,57 | – | 6,47 | 8,98 | – | – | – | – | – | – |
| Upper | 2,57 | – | 6,47 | 8,98 | – | – | – | – | – | – | ||
| Distribuidora Müller | 84.298.900 | Black Dragon | – | – | – | – | 3,43 | 5,77 | – | – | – | – |
| Red Dragon | – | – | – | – | 3,43 | 5,77 | – | – | – | – | ||
| Status | 3,25 | – | 8,38 | – | – | – | – | – | – | – | ||
| Dry | 03.291.860 | Vibe Energy | – | – | – | – | 4,59 | – | – | – | – | – |
| Ducoco | 63.460.299 | Ducoco Sabores | – | – | – | – | – | – | – | 3,70 | – | – |
| E+bros | 11.103.513 | Mood | – | – | – | – | 3,72 | – | – | – | – | – |
| E+bros | 11.103.513 | Mood Shot | 3,34 | – | – | – | – | – | – | – | – | – |
| Energia Internacional | 10.422.916 | Effect Energy Drink | 3,46 | – | 8,19 | – | 4,77 | – | – | – | – | – |
| Energia | 08.196.490 | Hi Fly Energy Drink | – | – | 6,31 | – | – | – | – | – | – | – |
| Speed Up | – | – | – | – | 4,59 | 6,36 | – | – | – | – | ||
| Falcon | 09.657.722 | Falcon Energy Drink | 3,40 | 4,07 | 8,38 | 9,07 | 3,72 | – | – | – | – | – |
| Falcon Energy Drink – 269 ml | – | – | – | – | 3,72 | – | – | – | – | – | ||
| Florete | 12.679.101 | Black Pine | 2,99 | – | 6,47 | 7,83 | – | – | – | – | – | – |
| Forever Living | 74.036.112 | Forever Active Boost | – | – | – | – | 5,57 | – | – | – | – | – |
| Globalbev | 04.175.027 | Extra Power | – | – | 7,01 | – | 5,13 | 6,59 | – | – | – | – |
| Extra Power 310 ml | – | – | – | – | – | 5,90 | – | – | – | – | ||
| Flying Horse | – | – | – | – | 6,01 | 5,52 | – | – | – | – | ||
| Flying Horse 310 ml | – | – | – | – | – | 5,91 | – | – | – | – | ||
| Marathon | – | – | – | – | – | – | – | 3,25 | – | – | ||
| Marathon-copo | – | – | – | – | – | – | 1,52 | – | – | – | ||
| Monster | – | – | – | – | 3,36 | 7,23 | – | – | – | – | ||
| On Line | – | – | 8,81 | 9,10 | 4,59 | – | – | – | – | – | ||
| Grassi
Nova redação dada pelo Ato DIAT N° 017/2014, com, efeitos a partir de 01/06/2014. |
01.731.172 | Bali Hai | 2,52 | – | 7,48 | – | – | – | – | – | – | – |
| Baly | 2,91 | – | 6,77 | 8,21 | 3,35 | – | – | – | – | – | ||
| Baly Brasil | 2,66 | – | 7,11 | 8,84 | 3,78 | – | – | – | – | – | ||
| Dopping | – | – | 6,37 | 6,75 | – | – | – | – | – | – | ||
| H.F.S. | 10.434.648 | Black Wish Energy Drink | 3,46 | – | – | 8,98 | 3,59 | – | – | – | – | – |
| Blue Wish Energy Drink | 3,46 | – | – | – | 3,59 | – | – | – | – | – | ||
| Hell Energy | 16.382.465 | Hell Energy | – | – | – | – | 6,10 | – | – | – | – | – |
| Horizonte | 03.968.536 | Bad Boy Power Drink | – | – | – | – | 5,33 | – | – | – | – | – |
| Giant Bad Boy Power Drink | – | – | 8,66 | – | – | – | – | – | – | – | ||
| Tsunami Energy Drink | – | – | 7,05 | 8,98 | 3,36 | – | – | – | – | – | ||
ATO DIAT N°010/2014 – ANEXO III
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ENERGÉTICOS E ISOTÔNICOS
VIGÊNCIA A PARTIR DE 01 DE ABRIL DE 2014
| Fabricante, Importador, Distribuidor | Energéticos, Embalagens Descartáveis | Isotônicos, Embalagens Descartáveis | ||||||||||
| Nome | CNPJ básico | Marcas e Sabores | VidroePet | Lata | Até 300ml | De 301 a 500ml | De 501 a 1000ml | Acima de 1000ml | ||||
| Até 300ml | De 301 a 500ml | De 501 a 1000ml | Acima de 1000ml | Até 300ml | Acima de 300ml | |||||||
| Hugo Cini | 76.490.572 | Scorpion Energy Drynk | – | – | – | 9,34 | – | – | – | – | – | – |
| INAB | 82.206.004 | Bombastic – 350ml | – | – | – | – | – | 5,77 | – | – | – | – |
| Bombastic-473ml | – | – | – | – | – | 6,14 | – | – | – | – | ||
| Ipomeia
Acrescentado pelo Ato DIAT n° 014/2014, com efeitos a partir de 01/05/2014 |
08.893.623 | Alligator Energy Drink | 3,40 | – | 6,47 | 8,98 | – | – | – | – | – | – |
| JPG | 10.985.860 | Fuel Energy Drink | – | – | – | – | 5,29 | – | – | – | – | – |
| Kaecher | 07.782.416 | Mr Fresh | – | 3,94 | – | 11,25 | – | – | – | – | – | – |
| Kaol Bebidas | 12.851.889 | EccoEnergizing | – | – | – | – | – | – | – | – | – | – |
| Ecco! Shot 60ml | – | – | – | – | – | – | – | – | – | – | ||
| Mac Trado | 11.651.550 | Shark Energy | – | – | – | – | 4,23 | – | – | – | – | – |
| Malta | 44.367.522 | Nat Power | – | – | 6,27 | 8,98 | 4,04 | 5,77 | – | – | – | – |
| Marajá | 03.835.832 | Infinity Marajá | – | – | – | – | 4,56 | – | – | – | – | – |
| Mormaii Energy Drink | – | – | – | – | 4,56 | – | – | – | – | – | ||
| Mares | 08.411.740 | Playboy Energy Drink | – | – | – | – | 5,27 | – | – | – | – | – |
| Max Wilhelm | 84.429.869 | Dog Patrol Energy Drink | 2,45 | – | 6,58 | 7,51 | – | – | – | – | – | – |
| Dope | 2,35 | – | 6,26 | 7,51 | – | – | – | – | – | – | ||
| Face Drink Energy | 2,09 | – | 5,59 | 6,95 | – | – | – | – | – | – | ||
| One Thor Energy Drink | – | – | 5,66 | 7,90 | – | – | – | – | – | – | ||
| Sexy Machine Energy Drink | 3,35 | – | 6,90 | 7,66 | – | – | – | – | – | – | ||
| Status | 2,94 | – | 6,64 | – | – | – | – | – | – | – | ||
| Mega Energy | 10.722.113 | Mega Energy | – | – | – | – | – | 5,70 | – | – | – | – |
| Mega Energy 10ml | 1,03 | – | – | – | – | – | – | – | – | – | ||
| Mega Energy 60ml | 2,57 | – | – | – | – | – | – | – | – | – | ||
| NOS Energy | – | – | 6,57 | 10,39 | 4,40 | – | – | – | – | |||
| NOS Energy 10ml | 1,03 | – | – | – | – | – | – | – | – | |||
| NOS Energy 1L | – | – | 8,05 | – | – | – | – | – | – | – | ||
| NOS Energy 60ml | 2,57 | – | – | – | – | – | – | – | – | – | ||
| MG Silva | 08.530.160 | Nitrix | 3,65 | – | 7,22 | – | – | – | – | – | – | – |
| Minalba
Acrescentado pelo Ato DIAT n° 014/2014, com efeitos a partir de 01/05/2014 |
54.505.052 | Night Power Indaia | – | – | – | 8,98 | 3,74 | – | – | – | – | – |
| Multidrink | 72.565.765 | Fuzzy | 3,40 | 4,33 | 8,38 | 8,98 | 4,16 | – | – | – | – | – |
| Power Draw | 3,40 | 3,94 | 8,38 | – | 3,72 | – | – | – | – | – | ||
| Muraro | 89.962.781 | Naki | – | 4,34 | – | – | – | – | – | – | – | – |
| Muraro | 89.962.781 | Naki | – | – | 6,74 | 8,98 | – | – | – | – | – | – |
| NewAge | 01.307.936 | 220V | – | – | 8,38 | – | 4,34 | 6,14 | – | – | – | – |
| 220V Energy | – | – | – | 9,49 | – | – | – | – | – | – | ||
| 220V Energy 3L | – | – | – | 10,95 | – | – | – | – | – | – | ||
| 220V Energy Drink Schok – 89ml | 2,27 | – | – | – | – | – | – | – | – | – | ||
| Ninja | 10.936.845 | Ninja Biq | – | – | 8,38 | 8,98 | – | – | – | – | – | – |
| Ninja Guaraná – 10ml | 0,97 | – | – | – | – | – | – | – | – | – | ||
| Ninja Guaraná – 20ml | 1,25 | – | – | – | – | – | – | – | – | – | ||
| Ninja Guaraná – 50ml | 1,92 | – | – | – | – | – | – | – | – | |||
| Ninja Power | 3,40 | – | 6,74 | – | 4,28 | – | – | – | – | – | ||
| Ninja Power – 100ml | 2,40 | – | – | – | – | – | – | – | – | – | ||
| Ninja Powwer Black | – | – | 8,38 | 8,97 | – | – | – | – | – | – | ||
| Ninja Shot 60ml | 2,57 | – | – | – | – | – | – | – | – | – | ||
| Nitrix / Misturas
Acrescentado pelo Ato Diat n° 012/2014, com efeitos a partir de 29/04/2014 |
8530160 / 15519518 | Nitrix | 3,65 | – | 7,22 | 8,98 | 4,56 | – | – | – | – | – |
| Nitrix Sport, todos os sabores | – | – | – | – | – | – | 3,36 | – | – | |||
| Nitrix Zero | – | – | – | – | 5,29 | – | – | – | – | – | ||
| On Energy | 13.493.265 | On Premium | 3,40 | – | 6,16 | 8,98 | – | – | – | – | – | – |
| Ouro Fino | 76.492.305 | Insano | 3,41 | – | 8,66 | – | 4,76 | – | – | – | – | – |
| Petrópolis
Nova redação dada pelo Ato DIAT n° 018/2014, com efeitos a partir de 01/07/2014. |
73.410.326 | Ironage | – | – | – | – | – | – | – | 3,56 | – | – |
| Magneto | – | – | 7,25 | – | – | – | – | – | – | – | ||
| TNT Energy Drink | – | – | – | – | 5,26 | 5,81 | – | – | – | – | ||
| TNT Energy Drink Bullet 60 ml | 2,57 | – | – | – | – | – | – | – | – | – | ||
| TNT Energy Drink Zero Açúcar | – | – | – | – | 5,29 | – | – | – | – | – | ||
| TNT Energy Drink Zero Açúcar Bullet 60 ml | 2,57 | – | – | – | – | – | – | – | – | – | ||
| Pinheirense | 02.661.226 | Big Energy | 3,40 | – | 8,38 | 9,76 | – | – | – | – | – | – |
| Mega Volts | 3,40 | – | 7,05 | 8,98 | – | – | – | – | – | |||
| Power Nathus | 12.820.118 | Power Nathus Energy Drink | 3,40 | – | 8,38 | – | 4,48 | – | – | – | – | – |
| Red Bull | 02.946.761 | Red Bull Energy Drink | – | – | – | – | 7,17 | 8,48 | – | – | – | – |
| Red Bull Energy Drink – 473ml | – | – | – | – | – | 10,23 | – | – | – | – | ||
| UHU | – | – | 8,38 | 13,05 | – | – | – | – | – | – | ||
| Rock Art Brasil | 07.968.378 | Sports Drinks | – | – | – | – | 4,94 | – | – | – | – | – |
| RS | 10.890.149 | Rock n’ Roll | 3,40 | 3,94 | – | 8,98 | – | – | – | – | – | – |
| Rock’n Roll Energy Drink 2100 ml | – | – | – | 9,07 | – | – | – | – | – | – | ||
| Rock’n Roll Energy Drink Zero | 3,40 | – | – | – | – | – | – | – | – | – | ||
| Santa Ana | 59.927.582 | Decatlon | – | – | – | – | – | – | – | 3,80 | – | – |
| Sarandi | 97.318.943 | Citrus | – | – | – | – | – | – | – | 1,56 | – | 3,39 |
| Red Rex | 2,83 | – | – | – | – | – | – | – | – | – | ||
| Red Rex 2000 ml | – | – | – | 13,07 | – | – | – | – | – | – | ||
| Sol Bebidas | 05.105.162 | Vulcano Energy Drink | 3,40 | 4,23 | 7,68 | 9,29 | 3,93 | 5,77 | – | – | – | – |
| Vulcano Energy Drink 473ml | – | – | – | – | – | 5,09 | – | – | – | – | ||
ATO DIAT N° 010/2014 – ANEXO III
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ENERGÉTICOS E ISOTÔNICOS
VIGÊNCIA A PARTIR DE 01 DE ABRIL DE 2014
| Fabricante, Importador, Distribuidor | Energéticos, Embalagens Descartáveis | Isotônicos, Embalagens Descartáveis | ||||||||||
| Nome | CNPJ básico | Marcas e Sabores | Vidro e Pet | Lata | Até 300 ml | De 301 a 500 ml | De 501 a 1000 ml | Acima de 1000ml | ||||
| Até 300 ml | De 301 a 500 ml | De 501 a 1000 ml | Acima de 1000 ml | Até 300 ml | Acima de 300 ml | |||||||
| Sol Bebidas | 05.105.162 | Vulcano Energy Shot 60ml | 2,57 | – | – | – | – | – | – | – | – | – |
| South American Beverage | 11.033.665 | Rocket Fuel | – | – | – | – | 4,16 | – | – | – | – | – |
| Spricigo | 03.239.291 | Black Lince | 2,92 | – | 6,19 | 7,57 | – | – | – | – | – | – |
| Surf Scream | 15.004.308 | Energy Drink | – | – | – | – | 4,13 | – | – | – | – | – |
| Shock Energy | – | – | 6,88 | 9,66 | – | – | – | – | – | – | ||
| Tatuzinho | 49.629.777 | Atomic | – | – | – | – | 4,16 | – | – | – | – | – |
| Thomsen | 82.636.770 | Megathom | 2,23 | – | 5,10 | – | – | – | – | – | – | – |
| Triplo X | 2,45 | – | 5,38 | 7,00 | – | – | – | – | – | – | ||
| Tio Sam | 04.576.022 | Gold Power | 2,99 | – | 6,47 | 8,03 | – | – | – | – | – | – |
| Ultrapan | 62.548.409 | Energil Sport | – | – | – | – | – | – | – | 3,36 | – | – |
| Energil Sport Boot | – | – | – | – | – | – | – | 4,35 | – | – | ||
| HP Hot Power | – | – | – | – | 4,29 | 5,77 | – | – | – | – | ||
| Power Bull | 4,54 | – | 8,38 | – | 4,29 | – | – | – | – | – | ||
| Power Bull Buster | – | 4,12 | 8,38 | 9,81 | – | – | – | – | – | – | ||
| Vinhos Randon Ltda | 86.552.676 | Hits Power | 3,12 | – | 8,38 | 8,98 | – | – | – | – | – | – |
| Vonpar/MAIS | 45.913.696 04.205.454 | Burn | 9,71 | 5,79 | 7,66 | |||||||
| Burn OW | 5,83 | – | – | – | – | – | – | – | – | – | ||
| Gladiator | – | – | – | – | 4,77 | 5,64 | – | – | – | – | ||
| l9 | – | – | – | – | – | – | – | 3,11 | – | – | ||
| Powerade | – | – | – | – | – | – | – | 3,48 | – | – | ||
| West Paraná | 03.923.876 | Simbson’s Energy Drink | – | 3,94 | 7,01 | – | – | – | – | – | – | – |
| XT | – | 3,94 | 6,97 | 8,98 | – | – | – | – | – | – | ||
| WMC | 06.175.334 | Power Horse Drink | – | – | – | – | 4,16 | – | – | – | – | – |
| Xenonn
Acrescentado pelo Ato DIAT n° 014/2014, com efeitos a partir de 01/05/2014 |
18.027.238 | Xenonn Energy Drink | 3,52 | – | 7,00 | 8,98 | – | – | – | – | – | – |
Notas:
1. Valores expressos em Reais, por Unidade;
2. Na hipótese da ocorrência de mercadoria não relacionada nos anexos citados no caput do art. 2°, a base de cálculo para fins de substituição tributária será a prevista no § 2°, do artigo 42, do Anexo 3, do RICMS;
3. 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.