Altera o Ato DIAT n° 9, de 27 de março de 2018, 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° 9/2018, passa a vigorar, em relação às cervejas e chopes das empresas Bierbaum, Blend Bryggeri, Cerveja da Serra, Cervejaria Blumenau, Cervejaria Catarinense, Cervejaria Kairós, Cervejaria Oggin, Inab, Malta,Stuttgart e Tupiniquim, com os valores de Preço Médio Ponderado a Consumidor Final (PMPF) estabelecidos no Anexo I deste Ato.
Art. 2° O Anexo II do Ato Diat n° 9/2018, passa a vigorar, em relação aos refrigerantes da empresa Água Da Serra, com os valores de Preço Médio Ponderado a Consumidor Final (PMPF) estabelecidos no Anexo II deste Ato.
Art. 3° O Anexo III do Ato Diat n° 9/2018, passa a vigorar, em relação às bebidas hidroeletrolíticas e energéticas da empresaMarina Costa Garcia, com os valores de Preço Médio Ponderado a Consumidor Final (PMPF) estabelecidos no Anexo III deste Ato.
Art. 4° Este Ato entra em vigor na data de sua publicação, produzindo efeitos a partir do dia 1° de junho de 2018.
Florianópolis, 21 de maio de 2018.
ROGÉRIO DE MELLO MACEDO DA SILVA
Diretor de Administração Tributária
ANEXO I
(Ato DIAT n° 021/2018)
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
(Vigência a partir de 01 de junho de 2018)
| 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 | 451 a 650ml | 651 a 1000ml | Acima de 1000ml | Até 660ml | Acima de 660ml | Até 330ml | 331 a 450ml | Acima de 450ml | |||||
| 05.825.945 | Bierbaum | 10655 |
Bierbaum Abacaxi |
– | 9,48 | – | – | – | – | – | – | – | – | – |
| 05.825.945 | Bierbaum | 10675 |
Bierbaum Altbier |
– | – | 16,38 | – | – | – | – | – | – | – | 20,68 |
| 05.825.945 | Bierbaum | 10674 |
Bierbaum Berliner Weisse |
– | – | 13,41 | – | – | – | – | – | – | – | 21,94 |
| 05.825.945 | Bierbaum | 11475 |
Bierbaum Biere de Garde |
– | – | 21,65 | – | – | – | – | – | – | – | – |
| 05.825.945 | Bierbaum | 10647 |
Bierbaum Bock |
– | – | 15,52 | – | – | – | – | – | – | – | 22,29 |
| 05.825.945 | Bierbaum | 10668 |
Bierbaum Doppelbock |
– | – | 24,41 | – | – | – | – | – | – | – | 27,07 |
| 05.825.945 | Bierbaum | 10679 |
Bierbaum Doppelbock Bourbon W Aged |
15,13 | – | – | – | – | – | – | – | – | – | – |
| 05.825.945 | Bierbaum | 10669 |
Bierbaum Doppelbock c/embalagem |
– | – | 26,63 | – | – | – | – | – | – | – | – |
| 05.825.945 | Bierbaum | 11473 |
Bierbaum Doppelbock Rauch |
– | – | 24,54 | – | – | – | – | – | – | – | 24,83 |
| 05.825.945 | Bierbaum | 10670 |
Bierbaum Double Vienna |
– | – | 21,45 | – | – | – | – | – | – | – | 27,07 |
| 05.825.945 | Bierbaum | 10648 |
Bierbaum Dunkel |
– | – | 15,56 | – | – | – | – | – | – | – | 22,29 |
| 05.825.945 | Bierbaum | 10666 |
Bierbaum German Pilsner |
– | – | 18,48 | – | – | – | – | – | – | – | 22,13 |
| 05.825.945 | Bierbaum | 10646 |
Bierbaum Gold |
– | – | 11,75 | – | – | – | – | – | – | – | 20,86 |
| 05.825.945 | Bierbaum | 10677 |
Bierbaum Imperial Altbier |
– | – | – | – | – | – | – | – | – | – | 23,95 |
| 05.825.945 | Bierbaum | 10676 |
Bierbaum Imperial Dunkel |
– | – | – | – | – | – | – | – | – | – | 23,95 |
| 05.825.945 | Bierbaum | 10678 |
Bierbaum Imperial Vienna |
– | – | – | – | – | – | – | – | – | – | 23,95 |
| 05.825.945 | Bierbaum | 10671 |
Bierbaum Keller Bier |
– | – | – | – | – | – | – | – | – | – | 20,86 |
| 05.825.945 | Bierbaum | 10658 |
Bierbaum Keller Comemorativa 10 anos |
– | – | 16,18 | – | – | – | – | – | – | – | – |
| 05.825.945 | Bierbaum | 10645 |
Bierbaum Lager |
– | – | 12,01 | – | – | – | – | – | – | – | 20,86 |
| 05.825.945 | Bierbaum | 10667 |
Bierbaum Marzen Rauchbier |
– | – | 18,48 | – | – | – | – | – | – | – | 22,29 |
| 05.825.945 | Bierbaum | 11474 |
Bierbaum New England IPA |
– | – | 19,59 | – | – | – | – | – | – | – | 21,17 |
| 05.825.945 | Bierbaum | 11711 |
Bierbaum Pilsen |
– | 5,88 | 8,40 | – | – | – | – | – | – | – | – |
| 05.825.945 | Bierbaum | 10673 |
Bierbaum Sommer Weiss |
– | 9,11 | – | – | – | – | – | – | – | – | 20,73 |
| 05.825.945 | Bierbaum | 10652 |
Bierbaum Vienna |
– | – | 13,57 | – | – | – | – | – | – | – | 22,29 |
| 05.825.945 | Bierbaum | 10653 |
Bierbaum Weiss Helles |
– | – | 13,16 | – | – | – | – | – | – | – | 20,86 |
| 05.825.945 | Bierbaum | 10662 |
Bierbaum Weizen Rauchbier |
– | – | 25,00 | – | – | 23,26 | – | – | – | – | 24,52 |
| 05.825.945 | Bierbaum | 10654 |
Bierbaum Weizenbock |
– | – | 19,15 | – | – | – | – | – | – | – | 24,52 |
| 05.825.945 | Bierbaum | 10664 |
Chacal Munich Helles |
– | – | 13,30 | – | – | – | – | – | – | – | 21,62 |
| 05.825.945 | Bierbaum | 10665 |
Chacal Pale Ale |
– | – | 14,15 | – | – | – | – | – | – | – | 21,62 |
| 05.825.945 | Bierbaum | 10643 |
Chopp Claro Bierbam |
– | – | – | – | – | – | – | – | – | – | 19,37 |
| 05.825.945 | Bierbaum | 10644 |
Chopp Escuro Bierbaum |
– | – | – | – | – | – | – | – | – | – | 19,37 |
| 05.825.945 | Bierbaum | 10661 |
Diabólica 13 German Pilsner |
– | 11,99 | – | – | – | – | – | – | – | – | – |
| 05.825.945 | Bierbaum | 10657 |
Diabólica Indian Pale Ale – IPA |
– | 11,99 | – | – | – | – | – | – | – | – | – |
| 05.825.945 | Bierbaum | 10656 |
Diabólica Pale Ale |
– | 10,47 | – | – | – | – | – | – | – | – | – |
| 05.825.945 | Bierbaum | 10672 |
Gallant American Pale Ale |
– | – | 14,60 | – | – | – | – | – | – | – | 22,13 |
| 05.825.945 | Bierbaum | 11116 |
Imperial Altbier |
– | – | 19,85 | – | – | – | – | – | – | – | – |
| 05.825.945 | Bierbaum | 11117 |
imperial Dunkel |
– | – | 19,85 | – | – | – | – | – | – | – | – |
| 05.825.945 | Bierbaum | 11118 |
Imperial Vienna |
– | – | 19,85 | – | – | – | – | – | – | – | – |
| 05.825.945 | Bierbaum | 10659 |
Kit 3 cervejas Bierbaum |
– | – | 53,12 | – | – | – | – | – | – | – | – |
| 05.825.945 | Bierbaum | 10649 |
Kit 5 cervejas Bierbaum |
– | – | 73,16 | – | – | – | – | – | – | – | – |
| 05.825.945 | Bierbaum | 10660 |
Kit c/Caneca Cerámica Bierbaum |
– | – | 77,44 | – | – | – | – | – | – | – | – |
| 05.825.945 | Bierbaum | 10651 |
Kit c/copo Bierbaum |
– | – | 52,11 | – | – | – | – | – | – | – | – |
| 05.825.945 | Bierbaum | 10650 |
Kit c/copo Bierbaum Weiss |
– | – | 64,65 | – | – | – | – | – | – | – | – |
| 05.825.945 | Bierbaum | 10663 |
Kit gf 600ml + porta gf Bierbaum |
– | – | 52,09 | – | – | – | – | – | – | – | – |
| 28.109.290 | Blend Bryggeri | 11557 |
Cerveja Extra Clara Tipo danish |
– | – | 12,34 | – | – | – | – | – | – | – | 19,37 |
| 28.109.290 | Blend Bryggeri | 11559 |
Cerveja Extra Clara Tipo IPA (todos os estilos) |
– | – | 14,99 | – | – | – | – | – | – | – | 21,15 |
| 28.109.290 | Blend Bryggeri | 11558 |
Cerveja Extra Clara Tipo Marzen |
– | – | 13,61 | – | – | – | – | – | – | – | 20,67 |
| 28.109.290 | Blend Bryggeri | 11561 |
Cerveja Forte Escura Tipo Brown Ale |
– | – | 14,32 | – | – | – | – | – | – | – | 19,37 |
| 28.109.290 | Blend Bryggeri | 11562 |
Cerveja Forte Escura Tipo English Bitter |
– | – | 14,70 | – | – | – | – | – | – | – | 19,38 |
| 28.109.290 | Blend Bryggeri | 11560 |
Cerveja Forte Escura Tipo Wee Heavy |
– | – | 21,95 | – | – | – | – | – | – | – | 23,72 |
| 28.109.290 | Blend Bryggeri | 11704 |
Chope Aicha Pale Ale |
– | – | – | – | – | – | – | – | – | – | 18,78 |
| 28.109.290 | Blend Bryggeri | 11705 |
Chope Blooma Brown Ale |
– | – | – | – | – | – | – | – | – | – | 18,78 |
| 28.109.290 | Blend Bryggeri | 11707 |
Chope Dahlia Wee Heavy |
– | – | – | – | – | – | – | – | – | – | 18,78 |
| 28.109.290 | Blend Bryggeri | 11703 |
Chope Iris Bitter |
– | – | – | – | – | – | – | – | – | – | 18,78 |
| 28.109.290 | Blend Bryggeri | 11702 |
Chope Neven Witbier |
– | – | – | – | – | – | – | – | – | – | 18,78 |
| 28.109.290 | Blend Bryggeri | 11708 |
Chope Nootka Ipa |
– | – | – | – | – | – | – | – | – | – | 18,78 |
| 28.109.290 | Blend Bryggeri | 11706 |
Chope Poopy Marzen |
– | – | – | – | – | – | – | – | – | – | 18,78 |
| 28.109.290 | Blend Bryggeri | 11709 |
Chope Ruvsa Session Ipa |
– | – | – | – | – | – | – | – | – | – | 18,78 |
| 28.109.290 | Blend Bryggeri | 11710 |
Chope Theo Cacau Bitter |
– | – | – | – | – | – | – | – | – | – | 18,78 |
| 27.822.666 | Cerveja da Serra | 11725 |
Irish Red Ale |
– | – | 16,80 | – | – | – | – | – | – | – | – |
| 27.822.666 | Cerveja da Serra | 11668 |
Tipo American Ipa |
– | – | 18,20 | – | – | – | – | – | – | – | – |
| 27.822.666 | Cerveja da Serra | 11726 |
Tipo Pilsen |
– | – | 15,00 | – | – | – | – | – | – | – | – |
| 27.822.666 | Cerveja da Serra | 11669 |
Tipo Trigo |
– | – | 16,80 | – | – | – | – | – | – | – | – |
| 11.136.200 | Cervejaria Blumenau | 11080 |
1850 – Barley Wine |
– | – | 36,07 | – | – | – | – | – | – | – | 30,45 |
| 11.136.200 | Cervejaria Blumenau | 11078 |
Alles Pilssen |
– | 5,32 | 10,95 | – | – | – | – | – | – | – | 19,38 |
| 11.136.200 | Cervejaria Blumenau | 11371 |
Australian Pale Ale |
– | – | 13,35 | – | – | – | – | – | – | – | – |
| 11.136.200 | Cervejaria Blumenau | 11370 |
Blond com Mel |
– | – | 14,06 | – | – | – | – | – | – | – | – |
| 11.136.200 | Cervejaria Blumenau | 11366 |
Brown Ale Chocolate |
– | – | 13,49 | – | – | – | – | – | – | – | 19,38 |
| 11.136.200 | Cervejaria Blumenau | 11075 |
Capivara Double Ipa |
– | – | 14,90 | – | – | – | – | – | – | – | 20,36 |
| 11.136.200 | Cervejaria Blumenau | 11073 |
Capivara Little Ipa |
– | – | 14,90 | – | – | – | – | – | – | – | 20,36 |
| 11.136.200 | Cervejaria Blumenau | 11081 |
Capivara Session |
– | – | 14,90 | – | – | – | – | – | – | – | 19,38 |
| 11.136.200 | Cervejaria Blumenau | 11077 |
Catharina Sour – Sun of a Peach |
– | 7,73 | 14,90 | – | – | – | – | – | – | – | 19,38 |
| 11.136.200 | Cervejaria Blumenau | 11695 |
Catharina Sour Maracujá |
– | – | 15,26 | – | – | – | – | – | – | – | 19,70 |
| 11.136.200 | Cervejaria Blumenau | 11522 |
Cerveja Blumenauer Samichlaus Doppelbock 30 |
16,26 | – | – | – | – | – | – | – | – | – | – |
| 11.136.200 | Cervejaria Blumenau | 11521 |
Cerveja Capivara Baby |
– | 8,17 | – | – | – | – | – | – | – | – | – |
| 11.136.200 | Cervejaria Blumenau | 11523 |
Cerveja Confraria 66 Double Red Ale |
– | – | 15,26 | – | – | – | – | – | – | – | – |
| 11.136.200 | Cervejaria Blumenau | 11372 |
Double IPA |
– | – | 13,74 | – | – | – | – | – | – | – | – |
| 11.136.200 | Cervejaria Blumenau | 11368 |
Dunkel |
– | – | 14,31 | – | – | – | – | – | – | – | – |
| 11.136.200 | Cervejaria Blumenau | 11076 |
Frida Blond Ale |
– | – | 14,90 | – | – | – | – | – | – | – | 20,36 |
| 11.136.200 | Cervejaria Blumenau | 11083 |
Hemmer 100 Anos |
– | – | 12,46 | – | – | – | – | – | – | – | 19,38 |
| 11.136.200 | Cervejaria Blumenau | 11365 |
Hemmer Bock |
– | – | 13,88 | – | – | – | – | – | – | – | 19,38 |
| 11.136.200 | Cervejaria Blumenau | 11509 |
Hemmer California Common |
– | – | 13,20 | – | – | – | – | – | – | – | – |
| 11.136.200 | Cervejaria Blumenau | 11086 |
Hemmer Emma Weizen |
– | – | 13,58 | – | – | – | – | – | – | – | 20,36 |
| 11.136.200 | Cervejaria Blumenau | 11087 |
Hemmer Heinrich |
– | – | 13,84 | – | – | – | – | – | – | – | 19,38 |
| 11.136.200 | Cervejaria Blumenau | 11082 |
Hemmer Ipa Blumenau |
– | – | 13,85 | – | – | – | – | – | – | – | 20,36 |
| 11.136.200 | Cervejaria Blumenau | 11084 |
Hemmer Pilsen 1915 |
– | – | 11,63 | – | – | – | – | – | – | – | 19,38 |
| 11.136.200 | Cervejaria Blumenau | 11085 |
Hemmer Witbier Ángela |
– | – | 13,86 | – | – | – | – | – | – | – | 19,38 |
| 11.136.200 | Cervejaria Blumenau | 11129 |
Intrigante |
– | – | 15,66 | – | – | – | – | – | – | – | 19,37 |
| 11.136.200 | Cervejaria Blumenau | 11074 |
I pe Amarelo |
– | 6,86 | 14,90 | – | – | – | – | – | – | – | 19,38 |
| 11.136.200 | Cervejaria Blumenau | 11520 |
Kit 1 Pilsen + 3 Especiais |
– | – | 58,71 | – | – | – | – | – | – | – | – |
| 11.136.200 | Cervejaria Blumenau | 11519 |
Kit 4 Cervejas Especiais |
– | – | 60,62 | – | – | – | – | – | – | – | – |
| 11.136.200 | Cervejaria Blumenau | 11364 |
Macuca Imperial Stout |
– | – | 22,47 | – | – | – | – | – | – | – | 19,38 |
| 11.136.200 | Cervejaria Blumenau | 11367 |
Munich Helles |
– | – | 12,11 | – | – | – | – | – | – | – | 19,38 |
| 11.136.200 | Cervejaria Blumenau | 11373 |
Oatmeal Stout |
– | – | 14,91 | – | – | – | – | – | – | – | – |
| 11.136.200 | Cervejaria Blumenau | 11130 |
Pumpkinstein |
– | – | 15,66 | – | – | – | – | – | – | – | 19,37 |
| 11.136.200 | Cervejaria Blumenau | 11132 |
Redcor cachimbo da paz |
– | – | 15,66 | – | – | – | – | – | – | – | 19,37 |
| 11.136.200 | Cervejaria Blumenau | 11090 |
Redcor Demais Tipos |
– | – | – | – | – | – | – | – | – | – | 20,36 |
| 11.136.200 | Cervejaria Blumenau | 11088 |
Redcor Juicy Ipa Cumulus Pulus |
– | – | 17,37 | – | – | – | – | – | – | – | – |
| 11.136.200 | Cervejaria Blumenau | 11089 |
Redcor Ryequeoparta |
– | – | 17,37 | – | – | – | – | – | – | – | – |
| 11.136.200 | Cervejaria Blumenau | 11131 |
Redcor yggdrasil |
– | – | 15,66 | – | – | – | – | – | – | – | 19,37 |
| 11.136.200 | Cervejaria Blumenau | 11694 |
Urú Dark Lager |
– | – | 17,87 | – | – | – | – | – | – | – | 19,46 |
| 11.136.200 | Cervejaria Blumenau | 11079 |
Vila Weiss |
– | – | 14,90 | – | – | – | – | – | – | – | 20,36 |
| 11.136.200 | Cervejaria Blumenau | 11369 |
Weizenbock |
– | – | 16,51 | – | – | – | – | – | – | – | – |
| 26.587.909 | Cervejaria Catarinense | 11724 |
Munich Helles |
– | – | – | – | – | – | – | – | – | – | 24,00 |
| 14.663.134 | Cervejaria Kairós | 11447 |
Kairós Baleeira Red Ale |
– | – | 14,47 | – | – | – | – | – | – | – | 19,91 |
| 14.663.134 | Cervejaria Kairós | 11450 |
Kairós Boitatá Dry Stout |
– | – | 14,47 | – | – | – | – | – | – | – | 19,37 |
| 14.663.134 | Cervejaria Kairós | 11452 |
Kairós Darci Lite Lager |
– | 10,12 | – | – | – | – | – | – | – | – | – |
| 14.663.134 | Cervejaria Kairós | 11446 |
Kairós Ipaguagu |
– | 10,12 | 15,85 | – | – | – | – | – | – | – | 19,82 |
| 14.663.134 | Cervejaria Kairós | 11449 |
Kairós Kapital Cream |
– | 8,68 | 14,47 | – | – | – | – | – | – | – | 19,37 |
| 14.663.134 | Cervejaria Kairós | 11451 |
Kairós Miramar Weiss |
– | – | 14,47 | – | – | – | – | – | – | – | 19,37 |
| 14.663.134 | Cervejaria Kairós | 11448 |
Kairós Rendeira Witbier |
– | – | 14,47 | – | – | – | – | – | – | – | 19,38 |
| 14.663.134 | Cervejaria Kairós | 11692 |
Naufragados Baltic Porter |
– | – | 17,50 | – | – | – | – | – | – | – | 19,38 |
| 14.663.134 | Cervejaria Kairós | 11691 |
Sol Poente West Coast IPA |
– | – | 17,50 | – | – | – | – | – | – | – | 19,38 |
| 14.663.134 | Cervejaria Kairós | 11693 |
Trapiche Bock |
– | – | 17,50 | – | – | – | – | – | – | – | 19,38 |
| 28.688.118 | Cervejaria Oggin | 11723 |
Belgian Rye Pale Ale |
– | – | – | – | – | 21,00 | – | – | – | – | 23,80 |
| 82.206.004 | Inab | 10297 |
Bester |
– | – | – | – | – | – | – | – | – | – | 19,37 |
| 82.206.004 | Inab | 10288 |
Colonia Donna’s Beer |
– | 4,40 | – | – | – | – | – | – | 3,11 | – | – |
| 82.206.004 | Inab | 10289 |
Colonia Extra |
– | 4,16 | – | – | – | 5,47 | – | – | 2,24 | – | – |
| 82.206.004 | Inab | 10302 |
Colonia Leve Sem Álcool |
– | – | – | – | – | – | – | – | – | – | 19,03 |
| 82.206.004 | Inab | 10290 |
Colonia Low Carb |
– | – | – | – | – | 4,40 | – | – | 2,89 | – | – |
| 82.206.004 | Inab | 10291 |
Colonia Malzbier |
– | 3,97 | – | – | – | 5,02 | – | – | 2,79 | – | – |
| 82.206.004 | Inab | 10295 |
Colonia Negra |
– | – | – | – | – | – | – | – | – | 3,37 | – |
| 82.206.004 | Inab | 10292 |
Colonia Pilsen |
– | 3,79 | 4,13 | 6,65 | – | 4,27 | 5,01 | 1,56 | 1,81 | 3,15 | 20,35 |
| 82.206.004 | Inab | 10298 |
Colonia Pilsen 710ml |
– | – | – | – | – | – | – | – | – | 4,11 | – |
| 82.206.004 | Inab | 10294 |
Colonia Sem Álcool |
– | – | – | – | – | 5,88 | – | – | 2,93 | – | – |
| 82.206.004 | Inab | 10296 |
Dankel Pilsen |
– | – | – | – | – | 4,40 | – | – | 1,95 | 2,38 | 19,37 |
| 82.206.004 | Inab | 10301 |
Gallo’s Bier |
– | – | – | – | – | – | – | – | – | – | 19,03 |
| 82.206.004 | Inab | 10299 |
Hardenbier |
– | – | – | – | – | – | – | – | – | – | 19,37 |
| 82.206.004 | Inab | 11625 |
Malzbier Sem Alcool |
– | – | – | – | – | – | – | – | 3,09 | – | – |
| 82.206.004 | Inab | 11701 |
Puro Malte Colonia |
– | – | 4,95 | – | – | 5,18 | – | – | – | – | – |
| 82.206.004 | Inab | 11678 |
Puro Malte Lager Colonia |
– | – | – | – | – | – | – | – | – | – | 19,37 |
| 82.206.004 | Inab | 11680 |
Puro Malte Lager Stell |
– | – | – | – | – | – | – | – | – | – | 19,37 |
| 82.206.004 | Inab | 11360 |
Puro Malte Lager Yellow Hops |
– | – | – | – | – | – | – | – | 3,34 | – | – |
| 82.206.004 | Inab | 11679 |
Puro Maltre Lager Dankel |
– | – | – | – | – | – | – | – | – | – | 19,37 |
| 82.206.004 | Inab | 10293 |
Stell Pilsen |
– | – | – | 5,96 | – | 4,40 | 5,00 | 1,52 | 1,95 | 2,17 | 19,20 |
| 44.367.522 | Malta | 10591 |
Bendicta Pilsen |
– | – | – | – | – | 6,75 | – | – | – | – | – |
| 44.367.522 | Malta | 10592 |
Bendicta Pilsen 300 ml |
4,04 | – | – | – | – | – | – | – | – | – | – |
| 44.367.522 | Malta | 10586 |
Cerv Leve Pilsen Malta P Zero 300 ml |
1,78 | – | – | – | – | 1,73 | – | – | – | – | – |
| 44.367.522 | Malta | 10585 |
Cerv Leve Pilsen Malta Ponto Zero |
– | – | – | – | – | 4,40 | – | 1,54 | 1,95 | 2,07 | – |
| 44.367.522 | Malta | 10583 |
Chopp Claro Sem Álcool |
– | – | – | – | – | – | – | – | – | – | 18,87 |
| 44.367.522 | Malta | 10584 |
Chopp Escuro Sem Álcool |
– | – | – | – | – | – | – | – | – | – | 19,37 |
| 44.367.522 | Malta | 10579 |
Chopp Malta |
– | – | – | – | – | – | – | – | – | – | 19,37 |
| 44.367.522 | Malta | 10581 |
Clara Pilsen Sem Álcool |
– | – | – | – | – | 5,38 | – | – | 3,11 | 2,30 | – |
| 44.367.522 | Malta | 10590 |
Clara Pilsen Sem Álcool 300 ml |
1,83 | – | – | – | – | 1,77 | – | – | – | – | – |
| 44.367.522 | Malta | 10580 |
Dunkel |
– | – | – | – | – | – | – | – | – | 2,38 | – |
| 44.367.522 | Malta | 10582 |
Escura Malzbier Sem Álcool |
– | – | – | – | – | 5,38 | – | – | 3,11 | – | – |
| 44.367.522 | Malta | 10593 |
Escura Malzbier Sem Álcool 300 ml |
1,94 | – | – | – | – | 1,73 | – | – | – | – | – |
| 44.367.522 | Malta | 11666 |
Golden Puro Malte |
3,04 | – | 5,30 | – | – | 4,80 | – | – | 2,23 | – | – |
| 44.367.522 | Malta | 11667 |
Golden puro Malte 300ml |
– | – | – | – | – | 2,88 | – | – | – | – | – |
| 44.367.522 | Malta | 10577 |
Malta Golden |
– | – | – | – | – | 5,38 | – | 1,89 | 3,11 | 2,26 | – |
| 44.367.522 | Malta | 10589 |
Malta Golden 300 ml |
2,02 | – | – | – | – | 1,89 | – | – | – | – | – |
| 44.367.522 | Malta | 10576 |
Malta Malzbier |
– | – | – | – | – | 7,34 | – | 1,89 | 2,85 | 3,71 | – |
| 44.367.522 | Malta | 10588 |
Malta Malzbier 300 ml |
2,10 | – | – | – | – | 1,89 | – | – | – | – | – |
| 44.367.522 | Malta | 11624 |
Malta Malzbier Sem Alcool |
– | – | – | – | – | – | – | – | – | 3,53 | – |
| 44.367.522 | Malta | 10578 |
Malta Pilsen |
– | 3,79 | 4,13 | – | – | 4,40 | – | 1,53 | 1,95 | 2,17 | – |
| 44.367.522 | Malta | 10587 |
Malta Pilsen 300 ml |
1,79 | – | – | – | – | 1,73 | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10966 |
Aecht Schlenkeria Rauchbier Marzen |
– | – | 20,09 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10968 |
Aecht Schlenkeria Rauchbier Urbock |
– | – | 22,67 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10967 |
Aecht Schlenkeria Rauchbier Weizen |
– | – | 20,97 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10970 |
Alpirsbacher Kloster todos os tipos |
14,91 | – | 14,19 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10969 |
Alpirsbacher Special |
– | – | 13,78 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10965 |
Helles Schlenkeria Lager |
– | – | 16,92 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10978 |
Kit 1 gf e 1 copo Konig Pilsener Pilsen |
– | – | 45,07 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10979 |
Kit 1 gf e 1 copo Licher Weizen |
– | – | 33,55 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10974 |
Kit 1 gf e 1 copo Schlenkeria Rauchbier |
– | – | 54,52 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10972 |
Kit 1 gf e 1 copo Schneider Weisse |
– | – | 52,39 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10971 |
Kit 1 gf e 1 copo Wernesgrüner |
56,87 | – | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10973 |
Kit 2 gf e 1 copo Schneider Weisse |
– | – | – | 87,80 | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10980 |
Kit 2 gf e 2 copo Licher Weizen |
– | – | – | 133,71 | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10976 |
Konig Pilsener Pilsen |
– | – | 11,24 | – | – | – | – | 4,69 | – | – | – |
| 72.331.705 | Stuttgart | 11646 |
Konig Pilsener Sem Alcool |
12,98 | – | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 11622 |
Kostritzer Kellerbier |
– | – | 17,31 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 11623 |
Kostritzer Pale Ale |
– | – | 18,81 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 11621 |
Kostritzer Schwarzbier |
– | – | 16,27 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 11444 |
Kostritzer Witbier |
– | – | 20,50 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 11722 |
Licher Lager |
– | – | – | – | – | – | – | – | – | 5,85 | – |
| 72.331.705 | Stuttgart | 11721 |
Licher Weizen |
– | – | – | – | – | – | – | – | – | 5,99 | – |
| 72.331.705 | Stuttgart | 10977 |
Licher Weizen Hefe-hell |
– | – | 13,47 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 11443 |
Schlenkerla Eiche |
– | – | 26,45 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10963 |
Schneider Weisse Aventinus Eisbock |
21,11 | – | – | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 11445 |
Schneider Weisse Aventinus Vintage |
– | – | 52,00 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10981 |
Schneider Weisse TAP 1 Loira |
– | – | 15,06 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10982 |
Schneider Weisse TAP 2 Kistall |
– | – | 15,06 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10983 |
Schneider Weisse TAP 3 Alkoholfrei |
– | – | 15,06 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10959 |
Schneider Weisse TAP 4 Orgánica |
– | – | 18,65 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10960 |
Schneider Weisse TAP 5 Hopfenweisse |
– | – | 18,65 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10961 |
Schneider Weisse TAP 6 Aventinus |
– | – | 17,50 | – | – | – | – | – | – | – | – |
| 72.331.705 | Stuttgart | 10962 |
Schneider Weisse TAP 7 Original |
– | – | 15,06 | – | – | – | – | – | – | – | 23,28 |
| 72.331.705 | Stuttgart | 10964 |
Schneider Weisse TAP X |
– | 39,14 | – | 89,73 | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11717 |
Tupiniquim Blond Ale |
– | – | – | – | – | – | – | – | 3,84 | – | – |
| 02.663.432 | Tupiniquim | 11665 |
Tupiniquim Chocolate |
– | – | 13,49 | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11664 |
Tupiniquim Citrus Bomb Ipa |
– | – | 13,66 | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 10843 |
Tupiniquim demais tipos |
7,94 | – | 11,42 | 18,42 | – | – | – | – | – | – | 21,62 |
| 02.663.432 | Tupiniquim | 11661 |
Tupiniquim Efeito Simcoe Ipa |
– | – | – | – | – | – | – | – | 8,50 | – | – |
| 02.663.432 | Tupiniquim | 11712 |
Tupiniquim Elipse Black Ipa |
– | – | – | – | – | – | – | – | 8,50 | – | – |
| 02.663.432 | Tupiniquim | 10842 |
Tupiniquim IPAs |
12,01 | – | 13,44 | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11718 |
Tupiniquim Nebulosa |
– | – | – | – | – | – | – | – | 8,50 | – | – |
| 02.663.432 | Tupiniquim | 11660 |
Tupiniquim Orvalho Apa |
– | – | – | – | – | – | – | – | 8,50 | – | – |
| 02.663.432 | Tupiniquim | 10840 |
Tupiniquim Pilsen |
– | – | 10,88 | 17,78 | – | – | – | – | – | – | 19,37 |
| 02.663.432 | Tupiniquim | 11719 |
Tupiniquim Polimango |
– | – | – | – | – | – | – | – | 8,50 | – | – |
| 02.663.432 | Tupiniquim | 11411 |
Tupiniquim Premium Lager |
– | 3,53 | 6,27 | – | – | – | – | – | 2,80 | – | – |
| 02.663.432 | Tupiniquim | 11658 |
Tupiniquim Premium Pale Ale |
– | – | – | – | – | – | – | – | 3,74 | – | – |
| 02.663.432 | Tupiniquim | 11663 |
Tupiniquim Session Ipa |
– | – | 13,66 | – | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11713 |
Tupiniquim Sol e Chuva Ipa |
– | – | – | – | – | – | – | – | 8,50 | – | – |
| 02.663.432 | Tupiniquim | 11715 |
Tupiniquim Sour Demais tipos |
– | – | – | – | – | – | – | – | 5,00 | – | – |
| 02.663.432 | Tupiniquim | 11716 |
Tupiniquim Summer Ipa |
– | – | – | – | – | – | – | – | 7,50 | – | – |
| 02.663.432 | Tupiniquim | 11714 |
Tupiniquim Supernova |
– | – | – | – | – | – | – | – | 8,50 | – | – |
| 02.663.432 | Tupiniquim | 11720 |
Tupiniquim Viena Lager |
– | – | – | – | – | – | – | – | 3,74 | – | – |
| 02.663.432 | Tupiniquim | 10841 |
Tupiniquim Weiss |
– | – | 11,16 | 18,42 | – | – | – | – | – | – | – |
| 02.663.432 | Tupiniquim | 11659 |
Tupiniquim Weiss Cristal |
– | – | – | – | – | – | – | – | 3,84 | – | – |
| 02.663.432 | Tupiniquim | 11662 |
Tupiniquim Weiss Maracujá |
– | – | – | – | – | – | – | – | 3,84 | – | – |
ANEXO II
(Ato DIAT n° 021/2018)
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA REFRIGERANTE
(Vigência a partir de 01 de junho de 2018)
| FABRICANTE, IMPORTADOR, DISTRIBUIDOR | EMBALAGENS RETORNÁVEIS | EMBALAGENS DESCARTÁVEIS | ||||||||||||||||
| CNPJ Básico | Nome | Marcas | Até 260ml | De 261 a 599ml | De 600 a 999ml | Acima de 999ml | Xarope Post-mix | Vidro, Pet e Alumínio | 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 | ||||||||||
| 80.936.685 | Água Da Serra | 10109 |
Água da Serra, Sabor Cola |
– | – | – | – | – | 1,24 | – | – | – | – | 3,55 | – | – | – | – |
| 80.936.685 | Água Da Serra | 10107 |
Demais Marcas e Sabores |
1,42 | – | 1,48 | – | – | 1,14 | – | 2,39 | 2,82 | – | 3,78 | – | – | – | – |
| 80.936.685 | Água Da Serra | 10110 |
Demais marcas/sabores vidro 200 ml |
– | – | – | – | – | 1,59 | – | – | – | – | – | – | – | – | – |
| 80.936.685 | Água Da Serra | 11697 |
Guarana Zero |
– | – | – | – | – | 1,50 | – | – | 2,58 | – | 3,78 | – | – | – | – |
| 80.936.685 | Água Da Serra | 11699 |
Guaraná Zero 200ml vidro |
– | – | – | – | – | 1,59 | – | – | – | – | – | – | – | – | – |
| 80.936.685 | Água Da Serra | 10108 |
Laranjinha |
1,39 | – | 1,44 | – | – | 1,16 | – | 2,39 | 2,58 | – | 3,32 | – | – | – | – |
| 80.936.685 | Água Da Serra | 10111 |
Laranjinha vidro 200 ml |
1,34 | – | – | – | – | 1,50 | – | – | – | – | – | – | – | – | – |
| 80.936.685 | Água Da Serra | 11698 |
Laranjinha Zero |
– | – | – | – | – | 1,59 | – | – | 2,82 | – | 3,60 | – | – | – | – |
| 80.936.685 | Água Da Serra | 11700 |
Laranjinha zero 200ml vidro |
– | – | – | – | – | 1,70 | – | – | – | – | – | – | – | – | – |
| 80.936.685 | Água Da Serra | 11696 |
Self Cola |
– | – | – | – | – | 1,71 | – | – | 2,97 | – | – | – | – | – | – |
ANEXO III
(Ato DIAT n° 021/2018)
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA BEBIDAS HIDROELETROLÍTICAS E ENERGÉTICAS
(Vigência a partir de 01 de junho de 2018)
| FABRICANTE, IMPORTADOR OU DISTRIBUIDOR | Energéticos, Embalagens Descartáveis | Isotônicos, Embalagens Descartáveis | |||||||||||
| CNPJBásico | Nome | Marcas | Vidro e Pet | Lata | |||||||||
| Até 300ml | De 301 a 500ml | De 501 a 1000ml | Acima de 1000ml | Até 300ml | Acima de 300ml | Até 300ml | De 301 a 500ml | De 501 a 1000ml | Acima de 1000ml | ||||
|
23.872.848 |
Marina Costa Garcia |
11690 |
Rush Energy Drink |
– | – | – | 7,04 | – | – | – | – | – | – |