(DOE de 08/04/2016)
Altera o Ato DIAT n° 5, de 2016, que adota pesquisas e fixa os preços médios ponderados a consumidor final para cálculo do ICMS devido por substituição tributária nas operações com cerveja, chope, refrigerante e bebida hidroeletrolítica e energética.
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° 5 , de 21 de março de 2016 passa a vigorar, em relação às cervejas e chopes das empresas ALIBRAS, BRASIL KIRIN, BUFFALO BEER, INTERBEB, KAISER, LASSBERG, OPA BIER e SUDBRACK, 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° 5 , de 21 de março de 2016 passa a vigorar, em relação aos energéticos da Brasil Kirin, 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 de 10 de abril de 2016.
Florianópolis, 31 de março de 2016.
CARLOS ROBERTO MOLIM
Diretor de Administração Tributária
ANEXO I
(Ato DIAT n° 006/2016) VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE (Vigência a partir de 10 de abril de 2016)
| FABRICANTE, IMPORTADOR OU DISTRIBUIDOR | CERVEJA E CHOPE | Chope em litro |
|||||||||||
| Nome | CNPJ | Marcas | Garrafa de Alumínio, Vidro e PET Descartável | Garrafa de Vidro Retornável | Alumínio Descartável | ||||||||
| Até 330 ml | 331 a 450 ml | 451a 650 ml | 651 a 1000 ml |
Acima de 1000 ml |
Até 660 ml | Acima de 660 ml |
Até 330 ml | 331 a 450 ml |
Acima de 450 ml |
||||
| ALIBRAS | 78.328.051 | Kilsen Chopp | – | – | – | 6,26 | – | 4,32 | – | – | – | – | – |
| Kilsen Extra | – | 3,26 | – | – | – | 4,32 | – | – | – | – | – | ||
| Kilsen Malzbier | – | 3,68 | – | – | – | 4,32 | – | – | 2,95 | – | – | ||
| Kilsen Pilsen | – | 3,26 | – | 4,75 | – | 3,90 | – | – | 1,95 | – | 17,04 | ||
| Kilsen Sereia | – | 3,17 | – | – | – | 3,90 | 4,45 | – | 1,95 | – | – | ||
| Plier Zero Malzbier/Plier Malzbier Sem Álcool | – | 3,68 | – | – | – | 4,32 | – | – | 2,95 | – | – | ||
| Plier Zero Pilsen/Plier Pilsen Sem Álcool | – | 3,17 | – | – | – | 4,32 | – | – | 2,95 | – | – | ||
| Selki Malzbier | – | 3,68 | – | – | – | 4,32 | – | – | – | – | – | ||
| Selki Pilsen | – | 3,26 | – | – | – | 3,90 | – | – | 2,05 | – | – | ||
| Steinecker Bock | – | 3,88 | 5,60 | – | – | 4,74 | – | – | – | – | – | ||
| Steinecker Premium Pilsen | – | 3,17 | 4,98 | 4,75 | – | 3,90 | 5,53 | – | – | – | – | ||
| BRASIL KIRIN | 50.221.019 | Cintra | – | – | – | – | – | 3,90 | – | – | 1,95 | 1,87 | – |
| Devassa | – | 3,45 | 5,34 | – | – | 5,58 | 6,21 | 1,71 | 2,25 | 2,78 | 20,66 | ||
| Devassa By Playboy | 2,18 | – | – | – | – | – | – | 1,93 | – | – | – | ||
| Devassa Sunset | 2,19 | – | – | – | – | – | – | – | – | – | – | ||
| Glacial | – | – | – | – | – | 3,87 | 4,72 | – | 1,63 | 1,87 | – | ||
| Glacial 300 ml | 1,64 | – | – | – | – | 1,50 | – | – | – | – | – | ||
| Kirin Ichiban | – | 4,04 | – | – | – | – | – | – | – | – | – | ||
| Schin Malzbier/Nova Schin Malzbier | – | 3,06 | – | – | – | 5,70 | – | – | 3,28 | – | – | ||
| Schin Munich/Nova Schin Munich | – | 4,09 | – | – | – | – | – | – | 3,28 | – | 17,90 | ||
| Schin Pilsen/Nova Schin Pilsen | – | 3,39 | – | 5,64 | – | 4,40 | 5,23 | 1,63 | 1,85 | 2,60 | 17,90 | ||
| Schin Pilsen 300 ml | 1,75 | – | – | – | – | 1,64 | – | – | – | – | – | ||
| Zero Álcool | – | 4,09 | – | – | – | 6,17 | – | – | 2,50 | – | – | ||
| BUFFALO BEER | 20.395.052 | Buffalo Apa | – | 7,99 | – | – | – | – | – | – | – | – | 17,04 |
| Buffalo Lager | – | 6,99 | – | – | – | – | – | – | – | – | 17,04 | ||
| Buffalo Pale Ale | – | 7,99 | – | – | – | – | – | – | – | – | 17,04 | ||
| Buffalo Weiss | – | 7,99 | – | – | – | – | – | – | – | – | 17,04 | ||
| Buffalo Wit | – | 7,99 | – | – | – | – | – | – | – | – | 17,04 | ||
| INTERBEB | 21.845.217 | A Outra | – | – | 4,46 | 4,70 | – | 3,90 | 5,53 | 1,37 | 1,95 | – | 17,04 |
| A Outra – Chope Claro | – | – | 4,46 | – | 6,14 | 3,96 | 5,59 | 1,40 | – | – | – | ||
| A Outra – Chope Escuro | – | – | 4,46 | – | – | – | – | – | – | – | – | ||
| A Outra – Malzbier | – | – | – | – | – | 4,32 | – | – | – | – | – | ||
| Ecobier Leve baixo teor de álcool | – | – | – | – | – | – | – | – | 2,95 | – | – | ||
| Ecobier Malzbier | – | – | – | – | – | – | – | – | 2,95 | – | – | ||
| Ecobier Pilsen | – | – | 4,46 | – | – | 3,90 | – | 1,42 | 1,95 | – | 17,04 | ||
| Ecobier Puro Malte | – | – | – | – | – | – | – | – | 2,16 | – | – | ||
| Fabro Malzbier | – | – | – | – | – | 4,63 | – | – | 2,95 | – | – | ||
| Fabro Pilsen | – | – | – | – | – | 3,90 | – | – | 1,95 | – | 17,90 | ||
| Krill Malzbier | – | 3,68 | – | – | – | 4,32 | – | – | – | – | – | ||
| Krill Pilsen | – | 3,33 | – | – | – | 3,90 | – | 1,37 | 1,95 | – | 17,90 | ||
| KAISER | 19.900.000 | Amstel | 7,76 | – | – | – | – | – | – | – | – | – | 17,90 |
| Bavaria 0,0 | 1,80 | – | – | – | – | – | – | – | – | – | – | ||
| Bavária Pilsen | 1,49 | – | – | – | – | 4,74 | – | 1,58 | 1,86 | 2,33 | 17,90 | ||
| Bavária Premium | – | 3,46 | – | – | – | 8,35 | – | – | 2,30 | – | – | ||
| Bavária Sem Álcool | – | 3,88 | – | – | – | – | – | – | 2,45 | – | – | ||
| Birra Moretti | 7,76 | – | – | – | – | – | – | – | – | – | – | ||
| Desperados | 5,30 | – | – | – | – | – | – | – | – | – | – | ||
| Dosequis | – | 5,18 | – | – | – | – | – | – | – | – | – | ||
| Edelweiss | – | – | 17,52 | – | – | – | – | – | – | – | – | ||
| Heineken | 2,54 | 4,21 | 6,94 | – | – | 8,46 | – | 2,59 | 3,20 | – | 20,66 | ||
| Heineken Keg 5 L | – | – | – | – | – | – | – | – | – | 65,28 | – | ||
| Kaiser Bock | – | – | – | – | 6,79 | – | – | 3,28 | – | – | |||
| Kaiser Gold | – | 4,32 | – | – | – | 8,35 | – | – | 3,09 | – | – | ||
| Kaiser Pilsen | 1,70 | 3,70 | – | 5,28 | – | 5,01 | 5,33 | 1,58 | 1,94 | 2,43 | 17,90 | ||
| Kaiser Pilsen 4 L | – | – | – | – | 43,91 | – | – | – | – | – | – | ||
| Kaiser Radler todos os sabores | 2,08 | 3,33 | – | – | – | – | – | 1,93 | 2,18 | – | – | ||
| Kaiser Summer | – | 4,09 | – | – | – | – | – | – | 3,28 | – | – | ||
| Murphy’s Irish Red | 8,92 | – | – | – | – | – | – | – | – | – | – | ||
| Murphy’s Lirish Stout | – | – | – | – | – | – | – | – | – | 15,29 | – | ||
| Santa Cerva Pilsen | – | – | – | – | – | 3,90 | – | – | – | – | – | ||
| Sol Pilsen | 1,73 | 3,90 | – | – | – | 5,02 | – | – | 3,09 | 2,43 | 20,66 | ||
| Sol Premium | 3,93 | – | 5,49 | – | – | – | – | – | – | – | – | ||
| Sol Premium Beer | 3,97 | 5,18 | – | – | – | – | – | – | – | – | – | ||
| Xingu | – | 4,73 | – | – | – | 6,17 | – | – | 3,50 | – | 20,66 | ||
| Xingu Gold | – | 4,09 | – | – | – | – | – | – | – | – | – | ||
| Xingu Red | – | 4,09 | – | – | – | – | – | – | – | – | – | ||
| LASSBERG | 16.688.288 | Chope Claro | – | – | – | – | – | – | – | – | – | – | 17,04 |
| Chope Escuro | – | – | – | – | – | – | – | – | – | – | 17,90 | ||
| OPA BIER | 07.776.830 | Catharina Bier Pilsen | – | 6,39 | – | – | – | – | – | – | – | – | – |
| Divina Pilsen | – | – | 12,84 | – | – | – | – | – | – | – | – | ||
| Divina Weizen | – | – | 13,26 | – | – | – | – | – | – | – | – | ||
| Haus Dreizehn Pilsen | – | – | 9,90 | – | – | – | – | – | – | – | – | ||
| Haus Dreizehn Weizenbier | – | – | 11,19 | – | – | – | – | – | – | – | – | ||
| Haus Dreizehn demais tipos | – | – | 11,26 | – | – | – | – | – | – | – | – | ||
| Ipa Opa Bier | – | – | 12,23 | – | – | – | – | – | – | – | – | ||
| Kit 1 cerveja Ipa Bier c/1 copo | – | – | 34,22 | – | – | – | – | – | – | – | – | ||
| Kit 1 cerveja Pale Ale Opa Bier c/1 copo | – | – | 33,32 | – | – | – | – | – | – | – | – | ||
| OPA BIER | 07.776.830 | Kit 2 cervejas pilsen Opa Bier c/copo | – | – | 38,83 | – | – | – | – | – | – | – | – |
| Kit 2 cervejas porter c/copo | – | – | 39,67 | – | – | – | – | – | – | – | – | ||
| Kit 2 cervejas weinzen c/copo | – | – | 44,61 | – | – | – | – | – | – | – | – | ||
| Kit 4 cervejas Opa Bier c/copo | – | – | 45,85 | – | – | – | – | – | – | – | – | ||
| Kit 5 cervejas Opa Bier | – | 32,98 | 41,15 | – | – | – | – | – | – | – | – | ||
| Kit Opa Bier com Copo Tulipa | – | – | 29,22 | – | – | – | – | – | – | – | – | ||
| Merecida Pilsen | – | – | – | – | – | 5,58 | – | – | – | – | – | ||
| Opa Bier Bock | – | – | 8,71 | – | – | – | – | – | – | – | – | ||
| Opa Bier Chopp | – | – | – | – | – | 8,54 | – | – | – | – | 17,04 | ||
| Opa Bier Old Ale | – | – | – | – | – | 12,59 | – | – | – | – | – | ||
| Opa Bier Pale Ale | – | 6,09 | – | – | – | 8,54 | – | – | – | – | – | ||
| Opa Bier Pilsen | – | 6,09 | – | – | – | 8,54 | – | – | – | – | – | ||
| Opa Bier Pilsen Parque | – | – | – | – | – | 5,58 | – | – | – | – | – | ||
| Opa Bier Porter | – | 6,09 | – | – | – | 8,54 | – | – | – | – | – | ||
| Opa Bier Porter Parque | – | – | – | – | – | 6,79 | – | – | – | – | – | ||
| Opa Bier Sem Álcool | – | 6,09 | – | – | – | 8,54 | – | – | – | – | – | ||
| Opa Bier Sumérios | – | – | – | – | – | – | – | – | – | 11,13 | – | ||
| Opa Bier Weisen Parque | – | – | – | – | – | 6,79 | – | – | – | – | – | ||
| Opa Bier Weizen | – | 6,09 | – | – | – | 8,54 | – | – | – | – | – | ||
| Pilsen Brasileira | 3,57 | – | – | – | – | 5,58 | – | – | – | – | – | ||
| Pilsen Incasa | 3,57 | – | – | – | – | – | – | – | – | – | – | ||
| SUDBRACK | 04.914.890 | Eisenbahn – Lata Pilsen 5 litros | – | – | – | – | – | – | – | – | – | 100,96 | – |
| Eisenbahn – Lust | – | 57,85 | – | 118,42 | – | – | – | – | – | – | – | ||
| Eisenbahn – Lust Magnum | – | – | – | – | 236,95 | – | – | – | – | – | – | ||
| Eisenbahn – Lust Prestige | – | – | – | 155,76 | – | – | – | – | – | – | – | ||
| Eisenbahn Belgian Blond Ale | – | – | 15,00 | – | – | – | – | – | – | – | – | ||
| Eisenbahn Dama do Lago | – | – | 17,04 | – | – | – | – | – | – | – | – | ||
| Eisenbahn Frosty Bison | – | – | 16,86 | – | – | – | – | – | – | – | 17,05 | ||
| Eisenbahn Irish Red Ale | – | – | 13,13 | – | – | – | – | – | – | – | – | ||
| Eisenbahn Pilsen | – | 4,12 | 6,73 | – | – | 7,38 | – | – | 3,20 | – | 17,90 | ||
| Eisenbahn Porter | – | – | 17,04 | – | – | – | – | – | – | – | – | ||
| Eisenbahn Saison | – | – | 17,04 | – | – | – | – | – | – | – | – | ||
| Eisenbahn São Sebá | – | 56,60 | 17,04 | – | – | – | – | – | – | – | – | ||
| Eisenbanh 10 anos | – | 24,48 | – | – | – | – | – | – | – | – | – | ||
| Eisenbahn Demais Tipos | – | 4,84 | – | – | – | – | – | – | – | – | 17,90 | ||
| Kit Eisenbahn – Pilsen | – | 38,92 | – | – | – | – | – | – | – | – | – | ||
| Kit Eisenbahn – Weinhnachts | – | 68,22 | – | – | – | – | – | – | – | – | – | ||
| Kit Grupo Tradição e Seleção | – | 53,60 | – | – | – | – | – | – | – | – | – | ||
ANEXO II
(Ato DIAT n° 006/2016) VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ENERGÉTICOS E ISOTÔNICOS (Vigência a partir de 10 de abril de 2016)
| Fabricante, Importador, Distribuidor | Energéticos, Embalagens Descartáveis | Isotônicos, Embalagens Descartáveis | ||||||||||
| Nome | CNPJ básico | Marcas e Sabores | Vidro e Pet | Lata | Até 300ml | De 301 a 500ml | De 501 a 1000ml | Acima de 1000ml | ||||
| Até 300ml | De 301 a 500ml | De 501 a 1000ml | Acima de 1000ml | Até 300ml | Acima de 300ml | |||||||
| Brasil Kirin | 50.221.019 | Ecco Energizing | – | – | – | – | 4,59 | – | – | – | – | – |
| K Energy Drink | – | 4,20 | – | 8,50 | – | – | – | – | – | – | ||