O DIRETOR DE ADMINISTRAÇÃO TRIBUTÁRIA, no uso de sua competência estabelecida no art. 18 do Regimento Interno da Secretaria de Estado da Fazenda, aprovado pelo Decreto n° 2.762, de 19 de novembro de 2009, e considerando o disposto no § 3° do art. 41 da Lei n° 10.297, de 26 de dezembro de 1996, no art. 42 do Anexo 3 do Regulamento do ICMS, aprovado pelo Decreto n° 2.870, de 27 de agosto de 2001, e a competência delegada pela Portaria SEF n° 182, de 30 de novembro de 2007,
RESOLVE:
Art. 1° O Anexo I do Ato Diat n° 7/2019, de 27 de março de 2019, passa a vigorar, em relação às cervejas e chopes das empresas Ambev, Buffalo Beer, Faixa Preta, HNK/B Kirin/B Baden, Inab, Lassberg, Malta e Tupiniquim, com os valores de Preço Médio Ponderado a Consumidor Final (PMPF) estabelecidos no Anexo I deste Ato.
Art. 2° O Anexo III do Ato Diat n° 7/2019, de 27 de março de 2019, passa a vigorar, em relação as bebidas hidroeletrolíticas e energéticas da empresa Marina Costa Garcia, com os valores de Preço Médio Ponderado a Consumidor Final (PMPF) estabelecidos no Anexo II deste Ato.
Art. 3° Este Ato entra em vigor na data de sua publicação, produzindo efeitos a partir do dia 1° de junho de 2019.
Florianópolis, 23 de maio de 2019.
ROGÉRIO DE MELLO MACEDO DA SILVA
Diretor de Administração Tributária
ANEXO I
(Ato DIAT n° 013/2019)
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
(Vigência a partir de 01 de junho de 2019)
|
FABRICANTE, IMPORTADOR OU DISTRIBUIDOR |
CERVEJA E CHOPE |
Chope em Litro |
||||||||||||
| CNPJ Básico |
Nome |
Marcas |
Garrafa de Alumínio, Vidro e PET Descartável |
Garrafa de Vidro Retornável |
Alumínio Descartável |
|||||||||
| Até 330ml | 331 a 450ml | 451a 650ml | 651 a 1000ml | Acima de 1000ml | Até 660ml | Acima de 660ml | Até 330ml | 331 a 450ml | Acima de 450ml | |||||
| 07.526.557 | Ambev | 10254 | Adriática | – | – | – | – | – | 9,95 | – | – | – | – | – |
| 07.526.557 | Ambev | 10201 | Antarctica Pilsen | – | 3,66 | – | 9,16 | – | 7,12 | 7,39 | 2,12 | 2,71 | 3,4 | 24,64 |
| 07.526.557 | Ambev | 10244 | Antarctica Pilsen 300 ml | – | – | – | – | – | 2,49 | – | – | – | – | – |
| 07.526.557 | Ambev | 10202 | Antarctica Pilsen Extra Cristal | – | 4,61 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10232 | Antarctica Sub Zero | 2,3 | – | – | 8,99 | – | 6,07 | 6,95 | 1,99 | 2,22 | 3,52 | – |
| 07.526.557 | Ambev | 10203 | Becks | 4,84 | – | – | – | – | – | – | – | 3,81 | – | – |
| 07.526.557 | Ambev | 10204 | Belle-Vue | – | 16,29 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11149 | Blue Point Oktoberfast | – | 21,79 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10257 | Bohemia A Lager/Magna/838/14Weiss | 7,64 | – | – | – | – | – | – | – | – | – | 24,64 |
| 07.526.557 | Ambev | 10205 | Bohemia Confraria | 8,14 | – | 12,08 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10206 | Bohemia Escura | – | 6,19 | 10,67 | – | – | 8,27 | – | – | 4,2 | – | – |
| 07.526.557 | Ambev | 10258 | Bohemia Imperial | – | – | 11,69 | – | – | – | – | – | – | – | 24,65 |
| 07.526.557 | Ambev | 10255 | Bohemia Japutipa/Bella Rosa/Caa-Yari | 7,91 | – | 14,05 | – | – | – | – | – | – | – | 24,64 |
| 07.526.557 | Ambev | 11916 | Bohemia Nano | – | – | – | – | – | – | – | – | – | – | 24,64 |
| 07.526.557 | Ambev | 10231 | Bohemia Oaken | – | – | 10,77 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10207 | Bohemia Pilsen | – | 4,7 | 6,32 | 12,14 | – | 9,32 | 9,26 | 2,41 | 2,87 | 3,76 | – |
| 07.526.557 | Ambev | 10263 | Bohemia Pilsen 300 ml | 3,19 | – | – | – | – | 2,74 | – | – | – | – | – |
| 07.526.557 | Ambev | 10208 | Bohemia Royal Ale | – | – | 12,08 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10209 | Bohemia Weiss | – | 8,75 | 11,63 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10240 | Brahma 0,0% Álcool | – | 4,23 | – | – | – | 8,27 | – | – | 3,08 | – | – |
| 07.526.557 | Ambev | 10252 | Brahma 0,0% Álcool 300 ml | – | – | – | – | – | 2,19 | – | – | – | – | – |
| 07.526.557 | Ambev | 10211 | Brahma Chopp | 3,03 | 4,22 | – | 9,21 | – | 7,56 | 7,97 | 2,32 | 2,58 | 3,71 | 24,64 |
| 07.526.557 | Ambev | 11649 | Brahma Chopp – Pack 18 unidades 350ml | – | – | – | – | – | – | – | – | 38,34 | – | – |
| 07.526.557 | Ambev | 10245 | Brahma Chopp 300 ml | 3,11 | – | – | – | – | 2,25 | – | – | – | – | – |
| 07.526.557 | Ambev | 10242 | Brahma Chopp Gf Alumínio | – | – | – | – | – | – | – | – | – | 7,02 | – |
| 07.526.557 | Ambev | 11788 | Brahma Extra Heller Bock | – | 4,46 | – | – | – | – | – | – | – | – | 24,64 |
| 07.526.557 | Ambev | 10251 | Brahma Extra Lager/Red/Weiss/Dark | – | 4,35 | 6,3 | – | – | 7,99 | – | 2,99 | 2,92 | 4,13 | 24,64 |
| 07.526.557 | Ambev | 11442 | Brahma Extra Marzen | – | 4,61 | – | – | – | – | – | – | – | – | 24,64 |
| 07.526.557 | Ambev | 10213 | Brahma Malzbier | – | 4,96 | – | – | – | 9,6 | – | – | 4 | – | – |
| 07.526.557 | Ambev | 10253 | Bucanero Fuerte | – | 8,29 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10239 | Budweiser | 4,98 | 5 | 7,1 | – | – | 8,91 | 11,87 | 3,28 | 3,44 | 4,64 | – |
| 07.526.557 | Ambev | 10243 | Budweiser gf Alumínio | – | 6,53 | – | – | – | – | – | – | – | 9,86 | – |
| 07.526.557 | Ambev | 10214 | Caracu | – | 5,28 | – | – | – | 5,64 | – | – | 4,08 | – | – |
| 07.526.557 | Ambev | 11984 | Caracu 300ml | – | – | – | – | – | 2,6 | – | – | – | – | – |
| 07.526.557 | Ambev | 12362 | Colorado Brasil | – | – | 14,9 | – | – | – | – | – | – | – | 20,32 |
| 07.526.557 | Ambev | 12361 | Colorado Emporio | – | – | 14,9 | – | – | – | – | – | – | – | 20,32 |
| 07.526.557 | Ambev | 12018 | Colorado Emporio APA | – | – | 14,89 | – | – | – | – | – | – | – | 20,32 |
| 07.526.557 | Ambev | 11787 | Colorado Gabiru | – | – | 14,9 | – | – | – | – | – | – | – | 20,11 |
| 07.526.557 | Ambev | 11997 | Colorado Guajava | – | – | 14,89 | – | – | – | – | – | – | – | 20,32 |
| 07.526.557 | Ambev | 11915 | Colorado Guanabara | – | – | 14,9 | – | – | – | – | – | – | – | 20,32 |
| 07.526.557 | Ambev | 12363 | Colorado Island Parka | – | 12,9 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11880 | Colorado Oktoberfest | 8,28 | – | 14,9 | – | – | – | – | – | – | – | 20,32 |
| 07.526.557 | Ambev | 10250 | Corona Extra | 5,03 | 6,58 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10249 | Coronita Extra | 4,35 | – | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10215 | Franziskaner todos os Tipos | – | – | 13,25 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10248 | Goose Island Ipa/Honkers | – | 21,79 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11820 | Goose Island Midway | – | 9,32 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11673 | Goose Island Sofie | – | 21,92 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 11868 | Gosse Island Ipa/Honkers | – | – | – | – | – | – | – | – | – | – | 24,64 |
| 07.526.557 | Ambev | 11867 | Gosse Island Midway | – | – | – | – | – | – | – | – | – | – | 24,64 |
| 07.526.557 | Ambev | 11869 | Gosse Island Sofie | – | – | – | – | – | – | – | – | – | – | 24,64 |
| 07.526.557 | Ambev | 11119 | Hertog | – | – | 22,63 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10216 | Hoegaarden | 9,88 | – | – | – | – | – | – | – | – | – | 24,63 |
| 07.526.557 | Ambev | 11674 | Kona | – | 10,37 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10218 | Leffe – Todas | 11,16 | – | – | 22,3 | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10220 | Lowenbrau | 9,88 | – | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10221 | Lowenbrau todos os tipos | – | – | 13,25 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10235 | Norteña | – | – | – | 21,19 | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10222 | Original | 4,15 | – | 7,58 | – | – | 9,09 | – | – | 3,19 | – | – |
| 07.526.557 | Ambev | 10236 | Patagônia | – | – | 15,47 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10264 | Patagônia Kunen | – | – | – | 23,98 | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10259 | Patagonia Weisse/Amber/Bohemian | – | 7,97 | 7,98 | 14,39 | – | 12,45 | – | – | 5,23 | 5,31 | 24,63 |
| 07.526.557 | Ambev | 10237 | Patrícia | 8,89 | – | – | 21,19 | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10238 | Pilsen (Importada) | – | – | – | 21,19 | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10223 | Polar Bock | – | 4,61 | – | – | – | 8,27 | – | – | 3,85 | – | – |
| 07.526.557 | Ambev | 10224 | Polar Export | – | 4,61 | – | 8,59 | – | 7,33 | 6,62 | – | 2,37 | 3,82 | – |
| 07.526.557 | Ambev | 10225 | Quilmes | 5,78 | – | – | 16,26 | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10226 | Serramalte | 4,63 | – | 8,65 | – | – | 9,56 | – | – | 3,62 | – | – |
| 07.526.557 | Ambev | 11823 | Serrana | – | – | – | – | – | – | – | – | 1,95 | – | – |
| 07.526.557 | Ambev | 10256 | Skol Beats | 6,32 | – | – | – | – | – | – | 4,32 | – | – | – |
| 07.526.557 | Ambev | 11786 | Skol Hops | – | – | – | – | – | 7,44 | 7,5 | 2,58 | 2,61 | 4 | – |
| 07.526.557 | Ambev | 10228 | Skol Pilsen | 3,56 | 4,08 | 4,35 | 9,3 | – | 7,47 | 7,78 | 2,32 | 2,46 | 3,83 | 24,64 |
| 07.526.557 | Ambev | 11648 | Skol Pilsen – Pack 18 unidades 350ml | – | – | – | – | – | – | – | – | 38,57 | – | – |
| 07.526.557 | Ambev | 10246 | Skol Pilsen 300 ml | 3,11 | – | – | – | – | 2,22 | – | – | – | – | – |
| 07.526.557 | Ambev | 10260 | Skol Pilsen Barril 30L | – | – | – | – | – | – | 340,35 | – | – | – | – |
| 07.526.557 | Ambev | 10233 | Skol Pilsen Barril 5 L | – | – | – | – | – | – | – | – | – | 72,07 | – |
| 07.526.557 | Ambev | 10241 | Skol Pilsen Gf Alumínio | – | – | – | – | – | – | – | – | – | 7,02 | – |
| 07.526.557 | Ambev | 11981 | Skol Puro Malte | 3,62 | – | – | – | – | 7,53 | 7,71 | 2,42 | 2,47 | 3,96 | – |
| 07.526.557 | Ambev | 11982 | Skol Puro Malte 300ml | – | – | – | – | – | 2,26 | – | – | – | – | – |
| 07.526.557 | Ambev | 10229 | Spaten – todos os tipos | – | – | 13,25 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10262 | Wals Petroleum / 42 / Niobium | – | 15,58 | – | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10261 | Wals X / Verano | – | – | 14,57 | – | – | – | – | – | – | – | – |
| 07.526.557 | Ambev | 10234 | Zillertal | 5,54 | – | – | 19,58 | – | – | – | – | – | – | – |
| 20.395.052 | Buffalo Beer | 10988 | Buffalo Apa | – | 9,16 | – | – | – | – | – | – | – | – | 20,32 |
| 20.395.052 | Buffalo Beer | 10989 | Buffalo Kellerbier | – | – | – | – | – | – | – | – | – | – | 20,32 |
| 20.395.052 | Buffalo Beer | 10986 | Buffalo Lager | – | 8,01 | – | – | 22,32 | – | – | – | – | 18,7 | 20,32 |
| 20.395.052 | Buffalo Beer | 12344 | Buffalo Pale Ale 1,5 litros | – | – | – | – | 19,05 | – | – | – | – | – | – |
| 20.395.052 | Buffalo Beer | 10985 | Buffalo Pale Ale 1,7 litros | – | 9,16 | – | – | 22,32 | – | – | – | – | 18,7 | 20,32 |
| 20.395.052 | Buffalo Beer | 12343 | Buffalo Pilsen 1,5 litros | – | – | – | – | 15 | – | – | – | – | – | – |
| 20.395.052 | Buffalo Beer | 11159 | Buffalo Pilsen 1,7 litros | – | – | – | – | 22,28 | – | – | – | – | – | 20,66 |
| 20.395.052 | Buffalo Beer | 10984 | Buffalo Weiss | – | 9,16 | – | – | 22,32 | – | – | – | – | 18,7 | 20,32 |
| 20.395.052 | Buffalo Beer | 10987 | Buffalo Wit | – | 9,16 | – | – | – | – | – | – | – | – | 20,32 |
| 20.395.052 | Buffalo Beer | 10990 | Imperial India Black Ale | – | 14,78 | – | – | – | – | – | – | – | – | 20,32 |
| 22.989.549 | Faixa Preta | 11006 | Chope Dragon Rock Dunkel Weiss Esc | – | 9,52 | 15,05 | – | – | – | – | – | – | – | 22,67 |
| 22.989.549 | Faixa Preta | 11007 | Chope Grand Shiran Weiss | – | – | – | – | – | – | – | – | – | – | 22,67 |
| 22.989.549 | Faixa Preta | 11005 | Chope Hajime Pilsen | – | 7,9 | 13,64 | – | – | – | – | – | – | – | 20,32 |
| 22.989.549 | Faixa Preta | 12348 | Faixa Preta 1910 Hardcore Imperial Rye IPA | – | – | – | – | – | – | – | – | – | – | 20,84 |
| 22.989.549 | Faixa Preta | 12345 | Faixa Preta Brut IPA | – | – | – | – | – | – | – | – | – | – | 20,32 |
| 22.989.549 | Faixa Preta | 11010 | Faixa Preta Dubbel Lord Dan Pausteuriz | – | 15,34 | 17,07 | – | – | – | – | – | – | – | 21,53 |
| 22.989.549 | Faixa Preta | 11011 | Faixa Preta Extra Especial Bitter | – | – | 17,68 | – | – | – | – | – | – | – | 20,33 |
| 22.989.549 | Faixa Preta | 12365 | Faixa Preta Hajime | – | – | – | – | – | – | – | – | 5,46 | – | – |
| 22.989.549 | Faixa Preta | 12346 | Faixa Preta Hop Weizen | – | – | – | – | – | – | – | – | – | – | 20,32 |
| 22.989.549 | Faixa Preta | 12347 | Faixa Preta Spiced Porter | – | – | – | – | – | – | – | – | – | – | 20,33 |
| 22.989.549 | Faixa Preta | 11012 | Sírio Czech Pilsner | – | – | 13,67 | – | – | – | – | – | – | – | – |
| 22.989.549 | Faixa Preta | 11013 | Sírio Strong Golden Ale | – | – | 14,44 | – | – | – | – | – | – | – | – |
| 22.989.549 | Faixa Preta | 11014 | Traira Aprendiz Pale Ale | – | – | – | – | – | – | – | – | – | – | 21,53 |
| 50.221.019 | HNK/B Kirin/B Baden | 10271 | Cintra | – | – | – | – | – | 4,61 | – | – | 2,06 | 2,13 | – |
| 50.221.019 | HNK/B Kirin/B Baden | 10273 | Devassa | – | 4,63 | 5,7 | – | – | 6,79 | 7,29 | 2,05 | 2,66 | 3,54 | 24,64 |
| 50.221.019 | HNK/B Kirin/B Baden | 10280 | Devassa 300 ml | – | – | – | – | – | 2,33 | – | – | – | – | – |
| 50.221.019 | HNK/B Kirin/B Baden | 10279 | Devassa Sunset | 2,62 | – | – | – | – | – | – | – | – | – | – |
| 50.221.019 | HNK/B Kirin/B Baden | 10265 | Glacial | – | – | – | – | – | 4,59 | 5,53 | – | 1,99 | 2,13 | – |
| 50.221.019 | HNK/B Kirin/B Baden | 10278 | Glacial 300 ml | 1,96 | – | – | – | – | 1,76 | – | – | – | – | – |
| 50.221.019 | HNK/B Kirin/B Baden | 10275 | Kirin Ichiban | – | 4,99 | – | – | – | – | – | – | 3,58 | – | – |
| 50.221.019 | HNK/B Kirin/B Baden | 12350 | Lagunitas | – | 5,48 | – | – | – | – | – | – | – | – | – |
| 50.221.019 | HNK/B Kirin/B Baden | 10266 | Schin Malzbier | – | 3,68 | – | – | – | 6,24 | – | – | 3,85 | – | – |
| 50.221.019 | HNK/B Kirin/B Baden | 10267 | Schin Munich | – | 4,61 | – | – | – | – | – | – | 2,17 | – | 21,35 |
| 50.221.019 | HNK/B Kirin/B Baden | 10268 | Schin Pilsen | – | 3,46 | – | 7,81 | – | 4,94 | 5,71 | 1,96 | 2,14 | 3,1 | 21,35 |
| 50.221.019 | HNK/B Kirin/B Baden | 10277 | Schin Pilsen 300 ml | 2,1 | – | – | – | – | 1,94 | – | – | – | – | – |
| 50.221.019 | HNK/B Kirin/B Baden | 10270 | Schin Pilsen Zero Álcool | – | 4,61 | – | – | – | 7,33 | – | – | 2,84 | – | – |
| 82.206.004 | Inab | 10297 | Bester | – | – | – | – | – | – | – | – | – | – | 20,32 |
| 82.206.004 | Inab | 11924 | Claro Haker | – | – | – | – | – | – | – | – | – | – | 20,03 |
| 82.206.004 | Inab | 12349 | Claro Kempener | – | – | – | – | – | – | – | – | – | – | 19,59 |
| 82.206.004 | Inab | 10288 | Colônia Donna´s Beer | – | 4,61 | – | – | – | – | – | – | 3,3 | – | – |
| 82.206.004 | Inab | 10289 | Colônia Extra | – | 4,36 | – | – | – | 5,73 | – | – | 2,37 | – | – |
| 82.206.004 | Inab | 10302 | Colônia Leve Sem Álcool | – | – | – | – | – | – | – | – | – | – | 19,96 |
| 82.206.004 | Inab | 10290 | Colônia Low Carb | – | – | – | – | – | 4,61 | – | – | 3,06 | – | – |
| 82.206.004 | Inab | 10291 | Colônia Malzbier | – | 4,15 | – | – | – | 5,26 | – | – | 2,95 | – | – |
| 82.206.004 | Inab | 10295 | Colônia Negra | – | – | – | – | – | – | – | – | – | 3,59 | – |
| 82.206.004 | Inab | 10292 | Colônia Pilsen | – | 3,96 | 4,23 | 7,33 | – | 4,47 | 5,22 | 1,68 | 1,92 | 3,35 | 21,35 |
| 82.206.004 | Inab | 10298 | Colônia Pilsen 710ml | – | – | – | – | – | – | – | – | – | 4,37 | – |
| 82.206.004 | Inab | 10294 | Colônia Sem Álcool | – | 3,34 | – | – | – | 6,17 | – | – | 3,1 | – | – |
| 82.206.004 | Inab | 10296 | Dankel Pilsen | – | 3,21 | – | – | – | 4,61 | – | – | 2,06 | 2,53 | 20,32 |
| 82.206.004 | Inab | 11925 | Escuro Haker | – | – | – | – | – | – | – | – | – | – | 20,03 |
| 82.206.004 | Inab | 11806 | Extra Witbier Praya | – | – | 10,93 | – | – | – | – | – | – | – | – |
| 82.206.004 | Inab | 10301 | Gallo’s Bier | – | – | – | – | – | – | – | – | – | – | 19,96 |
| 82.206.004 | Inab | 10299 | Hardenbier | – | – | – | – | – | – | – | – | – | – | 20,32 |
| 82.206.004 | Inab | 11625 | Malzbier Sem Alcool | – | – | – | – | – | – | – | – | 3,27 | – | – |
| 82.206.004 | Inab | 11926 | Premium Puro Malte Dankel | – | 3,43 | – | – | – | – | – | – | – | – | – |
| 82.206.004 | Inab | 11701 | Puro Malte Colonia | – | 3,43 | 5,08 | – | – | 5,43 | – | – | 3,02 | – | – |
| 82.206.004 | Inab | 11678 | Puro Malte Lager Colonia | – | – | – | – | – | – | – | – | – | – | 20,32 |
| 82.206.004 | Inab | 11680 | Puro Malte Lager Stell | – | – | – | – | – | – | – | – | – | – | 20,32 |
| 82.206.004 | Inab | 11360 | Puro Malte Lager Yellow Hops | – | – | – | – | – | – | – | – | 3,54 | – | – |
| 82.206.004 | Inab | 11805 | Puro Malte Yelow Hops | – | – | 6,16 | – | – | – | – | – | – | – | – |
| 82.206.004 | Inab | 11679 | Puro Maltre Lager Dankel | – | – | – | – | – | – | – | – | – | – | 20,32 |
| 82.206.004 | Inab | 10293 | Stell Pilsen | – | – | – | 6,57 | – | 4,61 | 5,21 | 1,63 | 2,06 | 2,31 | 20,14 |
| 16.688.288 | Lassberg | 10991 | Chope Claro | – | – | – | – | – | – | – | – | – | – | 20,32 |
| 16.688.288 | Lassberg | 12352 | Chopp Pilsen 1,5 Lt | – | – | – | – | 16,54 | – | – | – | – | – | – |
| 16.688.288 | Lassberg | 12353 | Chopp Weiss 1,5 Lt | – | – | – | – | 22,75 | – | – | – | – | – | – |
| 44.367.522 | Malta | 10591 | Bendicta Pilsen | – | – | – | – | – | 7,08 | – | – | – | – | – |
| 44.367.522 | Malta | 10592 | Bendicta Pilsen 300 ml | 4,44 | – | – | – | – | – | – | – | – | – | – |
| 44.367.522 | Malta | 10586 | Cerv Leve Pilsen Malta P Zero 300 ml | 1,96 | – | – | – | – | 1,82 | – | – | – | – | – |
| 44.367.522 | Malta | 10585 | Cerv Leve Pilsen Malta Ponto Zero | – | – | – | – | – | 4,61 | – | 1,65 | 2,06 | 2,2 | – |
| 44.367.522 | Malta | 10583 | Chopp Claro Sem Álcool | – | – | – | – | – | – | – | – | – | – | 19,79 |
| 44.367.522 | Malta | 10584 | Chopp Escuro Sem Álcool | – | – | – | – | – | – | – | – | – | – | 20,32 |
| 44.367.522 | Malta | 12351 | Chopp Golden | – | – | – | – | – | – | – | – | – | – | 20,32 |
| 44.367.522 | Malta | 10579 | Chopp Malta | – | – | – | – | – | – | – | – | – | – | 20,32 |
| 44.367.522 | Malta | 10581 | Clara Pilsen Sem Álcool | – | – | – | – | – | 5,64 | – | – | 3,3 | 2,44 | – |
| 44.367.522 | Malta | 10590 | Clara Pilsen Sem Álcool 300 ml | 2,02 | – | – | – | – | 1,86 | – | – | – | – | – |
| 44.367.522 | Malta | 10580 | Dunkel | – | – | – | – | – | – | – | – | – | 2,53 | – |
| 44.367.522 | Malta | 10582 | Escura Malzbier Sem Álcool | – | – | – | – | – | 5,64 | – | – | 3,3 | – | – |
| 44.367.522 | Malta | 10593 | Escura Malzbier Sem Álcool 300 ml | 2,13 | – | – | – | – | 1,82 | – | – | – | – | – |
| 44.367.522 | Malta | 11666 | Golden Puro Malte | 3,35 | – | 5,44 | – | – | 5,03 | – | – | 2,36 | 3,35 | – |
| 44.367.522 | Malta | 10588 | Malta Malzbier 300 ml | 2,31 | – | – | – | – | 1,99 | – | – | – | – | – |
| 44.367.522 | Malta | 11624 | Malta Malzbier Sem Alcool | – | – | – | – | – | – | – | – | – | 3,75 | – |
| 44.367.522 | Malta | 10578 | Malta Pilsen | – | 3,96 | 4,23 | – | – | 4,61 | – | 1,64 | 2,06 | 2,31 | – |
| 44.367.522 | Malta | 10587 | Malta Pilsen 300 ml | 1,97 | – | – | – | – | 1,82 | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11977 | Ligera IPA | – | – | – | – | – | – | – | – | 4,94 | – | – |
| 02.663.432 | Tupiniquim | 11980 | Ligera Pilsen | – | – | – | – | – | – | – | – | 2,78 | – | – |
| 02.663.432 | Tupiniquim | 12354 | Ligera Witbier | – | – | – | – | – | – | – | – | 4,64 | – | – |
| 02.663.432 | Tupiniquim | 12358 | Tupiniquim American Amber Ale | – | – | – | – | – | – | – | – | 3,37 | – | – |
| 02.663.432 | Tupiniquim | 11717 | Tupiniquim Blond Ale | – | – | – | – | – | – | – | – | 4,07 | – | – |
| 02.663.432 | Tupiniquim | 12078 | Tupiniquim Bock | – | – | – | – | – | – | – | – | 4,54 | – | – |
| 02.663.432 | Tupiniquim | 11665 | Tupiniquim Chocolate | – | – | 13,84 | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 12355 | Tupiniquim Chocolate Stout | – | – | – | – | – | – | – | – | 4,49 | – | – |
| 02.663.432 | Tupiniquim | 12357 | Tupiniquim Citrus Bomb | – | – | – | – | – | – | – | – | 5,5 | – | – |
| 02.663.432 | Tupiniquim | 11664 | Tupiniquim Citrus Bomb Ipa | – | – | 14,01 | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11849 | Tupiniquim Coconut IPA/Porter | – | – | – | – | – | – | – | – | 9 | – | – |
| 02.663.432 | Tupiniquim | 11975 | Tupiniquim Daily APA | – | – | – | – | – | – | – | – | 4,94 | – | – |
| 02.663.432 | Tupiniquim | 10843 | Tupiniquim demais tipos | 8,74 | – | 11,72 | 20,29 | – | – | – | – | 4,5 | – | 22,67 |
| 02.663.432 | Tupiniquim | 11661 | Tupiniquim Efeito Simcoe Ipa | – | – | – | – | – | – | – | – | 9 | – | – |
| 02.663.432 | Tupiniquim | 11712 | Tupiniquim Elipse Black Ipa | – | – | – | – | – | – | – | – | 9 | – | – |
| 02.663.432 | Tupiniquim | 11976 | Tupiniquim Hop Bomb IPA | – | – | – | – | – | – | – | – | 4,94 | – | – |
| 02.663.432 | Tupiniquim | 10842 | Tupiniquim IPAs | 13,21 | – | 13,79 | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11978 | Tupiniquim Juicy IPA | – | – | – | – | – | – | – | – | 4,94 | – | – |
| 02.663.432 | Tupiniquim | 12356 | Tupiniquim NE IPA | – | – | – | – | – | – | – | – | 5,5 | – | – |
| 02.663.432 | Tupiniquim | 11718 | Tupiniquim Nebulosa | – | – | – | – | – | – | – | – | 9 | – | – |
| 02.663.432 | Tupiniquim | 11660 | Tupiniquim Orvalho Apa | – | – | – | – | – | – | – | – | 9 | – | – |
| 02.663.432 | Tupiniquim | 10840 | Tupiniquim Pilsen | – | – | 11,16 | 19,58 | – | – | – | – | – | – | 20,32 |
| 02.663.432 | Tupiniquim | 11719 | Tupiniquim Polimango | – | – | – | – | – | – | – | – | 9 | – | – |
| 02.663.432 | Tupiniquim | 11411 | Tupiniquim Premium Lager | – | 3,7 | 6,43 | – | – | – | – | – | 2,97 | – | – |
| 02.663.432 | Tupiniquim | 11658 | Tupiniquim Premium Pale Ale | – | – | – | – | – | – | – | – | 3,96 | – | – |
| 02.663.432 | Tupiniquim | 12360 | Tupiniquim Saison Pessego | – | – | – | – | – | – | – | – | 4,9 | – | – |
| 02.663.432 | Tupiniquim | 11663 | Tupiniquim Session Ipa | – | – | 14,01 | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 12359 | Tupiniquim Smoked Lager | – | – | – | – | – | – | – | – | 4,49 | – | – |
| 02.663.432 | Tupiniquim | 11713 | Tupiniquim Sol e Chuva Ipa | – | – | – | – | – | – | – | – | 9 | – | – |
| 02.663.432 | Tupiniquim | 11715 | Tupiniquim Sour Demais tipos | – | – | – | – | – | – | – | – | 5,3 | – | – |
| 02.663.432 | Tupiniquim | 11716 | Tupiniquim Summer Ipa | – | – | – | – | – | – | – | – | 7,94 | – | – |
| 02.663.432 | Tupiniquim | 11979 | Tupiniquim Summit APA | – | – | – | – | – | – | – | – | 4,94 | – | – |
| 02.663.432 | Tupiniquim | 11714 | Tupiniquim Supernova | – | – | – | – | – | – | – | – | 9 | – | – |
| 02.663.432 | Tupiniquim | 11720 | Tupiniquim Viena Lager | – | – | – | – | – | – | – | – | 3,96 | – | – |
| 02.663.432 | Tupiniquim | 10841 | Tupiniquim Weiss | – | – | 11,44 | 20,29 | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11659 | Tupiniquim Weiss Cristal | – | – | – | – | – | – | – | – | 4,07 | – | – |
| 02.663.432 | Tupiniquim | 11662 | Tupiniquim Weiss Maracujá | – | – | – | – | – | – | – | – | 4,07 | – | – |
ANEXO II
(Ato DIAT nº 013/2019)
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA BEBIDAS HIDROELETROLÍTICAS E ENERGÉTICAS
(Vigência a partir de 01 de junho de 2019)
| FABRICANTE, IMPORTADOR OU DISTRIBUIDOR | Energéticos, Embalagens Descartáveis | Isotônicos, Embalagens Descartáveis | |||||||||||
| CNPJ Básico | Nome | Marcas | Vidro e Pet | Lata | |||||||||
| Até 300m | 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 | ||||
| 23.872.848 | Marina Costa Garcia | 11987 | Blade Energy | – | – | – | 8,46 | – | – | – | – | – | – |
| 23.872.848 | Marina Costa Garcia | 11690 | Rush Energy Drink | – | – | – | 7,04 | – | – | – | – | – | – |
| 23.872.848 | Marina Costa Garcia | 12364 | Sabor Tropical – Blade Energy | – | – | – | 8,16 | – | – | – | – | – | – |