DECRETO Nº 27.589, DE 15 DE SETEMBRO DE 2006
ESTADO DA PARAÍBA
SECRETARIA DE ESTADO DA RECEITA
DECRETO Nº 27.589, DE 15 DE SETEMBRO DE 2006
DOE DE 16.09.06
Altera o Decreto nº 22.946, de 16 de abril de 2002, que dispõe sobre o regime de substituição tributária nas operações com combustíveis e lubrificantes, derivados ou não de petróleo, e outros produtos, e dá outras providências.
O GOVERNADOR DO ESTADO DA PARAÍBA, no uso das atribuições que lhe são conferidas pelo art. 86, inciso IV, da Constituição do Estado, e tendo em vista o disposto no Convênio ICMS nº 62/06,
D E C R E T A :
Art. 1º Os percentuais constantes dos Anexos I, II e III do Decreto nº 22.946, de 16 de abril de 2002, aplicáveis às unidades federadas indicadas, ficam alterados como segue:
“ANEXO I
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS
| UF |
Gasolina Automotiva e Álcool Anidro |
Álcool Hidratado |
Óleo Combustível |
||||
| Internas |
Interest. |
Internas |
Interestaduais |
Internas |
Interest. |
||
| Alíquota 7% |
Alíquota 12% |
||||||
| AC |
39,21% |
83,97% |
41,58% |
73,45% |
64,60% |
9,62% |
36,42% |
| AL |
34,28% |
79,03% |
12,23% |
39,16% |
31,68% |
16,94% |
40,89% |
| AM |
19,37% |
59,16% |
23,46% |
53,09% |
51,76% |
9,62% |
36,42% |
| AP |
39,23% |
85,64% |
15,04% |
42,65% |
34,98% |
32,52% |
59,67% |
| BA |
27,96% |
75,29% |
31,69% |
63,30% |
54,53% |
10,30% |
37,27% |
| CE |
21,80% |
62,40% |
34,17% |
66,37% |
57,43% |
9,62% |
36,42% |
| DF |
21,45% |
61,93% |
35,02% |
67,42% |
58,42% |
9,94% |
46,58% |
| ES |
85,41% |
153,99% |
48,14% |
88,73% |
78,58% |
- |
- |
| GO |
21,41% |
64,06% |
13,76% |
42,97% |
35,28% |
54,78% |
86,48% |
| MA |
26,18% |
68,24% |
14,95% |
42,54% |
34,87% |
9,62% |
36,42% |
| MG |
90,92% |
154,56% |
114,83% |
- |
152,07% |
15,47% |
40,82% |
| MS |
41,38% |
88,50% |
58,66% |
96,73% |
86,16% |
34,56% |
62,12% |
| MT |
69,67% |
124,93% |
114,64% |
184,10% |
184,10% |
138,36% |
184,70% |
| PA |
21,09% |
72,98% |
20,44% |
60,01% |
51,41% |
9,62% |
36,42% |
| PB |
18,09% |
57,45% |
15,45% |
43,15% |
35,46% |
22,29% |
47,33% |
| PE |
38,23% |
84,30% |
36,37% |
69,09% |
60,00% |
16,28% |
40,10% |
| PI |
22,14% |
62,85% |
45,79% |
80,78% |
71,16% |
11,89% |
34,81% |
| *PR |
59,07% |
114,96% |
38,41% |
56,98% |
48,54% |
20,23% |
46,67% |
| RJ |
31,92% |
88,46% |
34,36% |
81,09% |
71,35% |
11,35% |
23,46% |
| RN |
22,08% |
62,78% |
31,91% |
63,57% |
54,78% |
13,23% |
36,42% |
| RO |
34,26% |
79,01% |
32,81% |
64,68% |
55,83% |
9,97% |
36,86% |
| RR |
17,80% |
47,25% |
20,00% |
48,81% |
40,81% |
9,97% |
36,86% |
| *RS |
25,20% |
73,88% |
38,08% |
78,35% |
68,76% |
9,97% |
32,49% |
| SC |
66,61% |
122,15% |
44,18% |
78,79% |
69,19% |
9,93% |
36,81% |
| SE |
18,46% |
62,27% |
9,73% |
39,80% |
32,28% |
- |
- |
| SP |
56,35% |
108,46% |
25,00% |
nihil |
46,67% |
10,48% |
34,73% |
| TO |
33,32% |
77,76% |
71,19% |
112,28% |
100,87% |
58,60% |
91,09% |
*MVA’s alteradas por este Decreto
ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
| UF |
Gasolina Automotiva |
Óleo Diesel |
GLP |
Óleo Combustível |
Gás Natural Veicular |
|||||
| Internas |
Interest. |
Internas |
Interest. |
Internas |
Interest. |
Internas |
Interest. |
Internas |
||
| AC |
101,12% |
166,51% |
41,13% |
84,29% |
136,32% |
180,65% |
41,45% |
76,22% |
30% |
|
| AL |
86,45% |
148,60% |
27,18% |
53,23% |
73,36% |
97,00% |
35,10% |
62,77% |
204,97% |
|
| AM |
113,57% |
184,76% |
43,61% |
76,28% |
95,89% |
136,01% |
20,45% |
45,12% |
30% |
|
| AP |
93,33% |
157,77% |
79,95% |
116,81% |
125,55% |
156,31% |
33,17% |
60,45% |
30% |
|
| BA |
65,23% |
126,34% |
27,84% |
50,40% |
98,32% |
138,97% |
31,46% |
58,38% |
203,53% |
|
| CE |
72,78% |
136,68% |
13,80% |
37,10% |
95,61% |
135,68% |
29,76% |
56,34% |
214,30% |
|
| DF |
68,25% |
124,34% |
31,09% |
48,97% |
73,88% |
97,59% |
9,94% |
46,58% |
30% |
|
| ES |
143,33% |
233,33% |
45,86% |
65,75% |
116,07% |
160,32% |
- |
- |
151,58% |
|
| GO |
56,46% |
111,43% |
17,54% |
33,56% |
106,72% |
134,91% |
28,47% |
54,78% |
30% |
|
| MA |
75,19% |
133,59% |
26,76% |
52,72% |
68,25% |
102,72% |
- |
- |
30% |
|
| MG |
90,92% |
154,56% |
27,74% |
55,78% |
73,07% |
111,06% |
- |
- |
207,40% |
|
| *MS |
96,03% |
161,38% |
45,36% |
75,13% |
126,43% |
157,31% |
- |
- |
179,90% |
|
| MT |
133,85% |
189,97% |
148,92% |
172,91% |
159,50% |
180,32% |
148,92% |
178,91% |
223,41% |
|
| PA |
68,00% |
140,00% |
37,92% |
66,17% |
97,38% |
137,81% |
29,76% |
56,34% |
30% |
|
| PB |
63,90% |
118,53% |
20,97% |
45,75% |
74,69% |
110,47% |
19,52% |
44,00% |
182,13% |
|
| PE |
84,30% |
145,74% |
19,34% |
45,54% |
92,76% |
119,05% |
30,31% |
57,00% |
168,96% |
|
| PI |
69,15% |
125,54% |
26,08% |
51,90% |
53,40% |
84,82% |
100,00% |
100,00% |
30% |
|
| *PR |
59,07% |
114,96% |
22,00% |
38,64% |
98,82% |
125,93% |
- |
68,69% |
30,00% |
|
| RJ |
83,08% |
161,54% |
42,83% |
64,17% |
48,30% |
68,53% |
49,45% |
84,50% |
- |
|
| RN |
68,67% |
124,90% |
14,86% |
38,38% |
84,19% |
121,92% |
- |
- |
201,67% |
|
| RO |
87,17% |
149,55% |
17,77% |
57,03% |
108,54% |
136,98% |
|
|
|
|
| RR |
107,72% |
159,65% |
45,81% |
75,67% |
118,16% |
162,84% |
- |
- |
- |
|
| *RS |
61,57% |
124,41% |
23,42% |
40,25% |
135,93% |
168,10% |
30,70% |
57,47% |
- |
|
| SC |
117,84% |
190,45% |
43,04% |
62,55% |
188,64% |
228,00% |
40,80% |
69,64% |
30% |
|
| SE |
52,96% |
109,54% |
17,94% |
42,10% |
95,99% |
136,14% |
4,97% |
26,47% |
131,71% |
|
| SP |
56,35% |
108,46% |
27,67% |
45,09% |
81,99% |
106,80% |
- |
- |
- |
|
| TO |
84,86% |
146,48% |
26,67% |
52,61% |
84,06% |
109,15% |
58,60% |
91,09% |
30% |
|
* MVA’s alteradas por este Decreto
ANEXO III
OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEL
| UF |
Gasolina Automotiva |
Óleo Diesel |
GLP |
QAV |
||||
| Internas |
Interest. |
Internas |
Interest. |
Internas |
Interest. |
Internas |
Interest. |
|
| AC |
163,48% |
251,30% |
36,46% |
81,95% |
85,90% |
147,87% |
45,89% |
94,53% |
| AL |
123,74% |
198,32% |
52,61% |
83,87% |
108,03% |
136,40% |
88,89% |
127,58% |
| AM |
166,96% |
255,95% |
82,89% |
120,34% |
95,89% |
136,01% |
139,74% |
219,65% |
| AP |
93,33% |
157,77% |
79,95% |
116,81% |
125,55% |
156,31% |
194,33% |
292,44% |
| BA |
166,72% |
265,37% |
86,16% |
135,65% |
120,39% |
150,45% |
84,83% |
122,69% |
| CE |
91,97% |
162,97% |
26,44% |
52,34% |
130,13% |
194,60% |
62,48% |
116,64% |
| DF |
68,25% |
124,34% |
31,09% |
48,97% |
73,88% |
97,59% |
- |
- |
| ES |
143,33% |
233,33% |
45,86% |
65,75% |
116,07% |
160,32% |
16,93% |
55,91% |
| GO |
56,46% |
111,43% |
17,54% |
33,56% |
106,72% |
134,91% |
40,85% |
40,85% |
| MA |
75,19% |
133,59% |
26,76% |
52,72% |
68,25% |
102,72% |
101,11% |
142,30% |
| MG |
125,63% |
200,85% |
50,97% |
84,11% |
88,80% |
130,24% |
117,89% |
190,53% |
| MS |
96,03% |
161,38% |
45,36% |
75,13% |
126,43% |
157,31% |
98,03% |
138,59% |
| MT |
133,85% |
189,97% |
148,92% |
178,91% |
72,95% |
180,32% |
296,68% |
391,88% |
| PA |
68,00% |
140,00% |
37,92% |
66,17% |
97,38% |
137,81% |
217,46% |
353,51% |
| PB |
63,90% |
118,53% |
20,97% |
45,75% |
74,69% |
110,47% |
57,87% |
90,20% |
| PE |
84,30% |
145,74% |
19,34% |
45,54% |
92,76% |
119,05% |
38,88% |
85,17% |
| PI |
69,15% |
125,54% |
26,08% |
51,90% |
53,40% |
84,82% |
65,53% |
120,70% |
| *PR |
59,07% |
114,96% |
22,00% |
38,64% |
98,82% |
125,93% |
42,86% |
90,48% |
| RJ |
83,08% |
161,54% |
42,83% |
64,17% |
48,30% |
68,53% |
42,37% |
77,96% |
| RN |
90,00% |
153,33% |
37,96% |
66,21% |
102,61% |
144,11% |
37,80% |
83,73% |
| RO |
86,26% |
148,35% |
34,75% |
62,35% |
108,54% |
136,92% |
45,89% |
94,53% |
| RR |
156,38% |
220,48% |
82,26% |
119,59% |
172,69% |
228,55% |
68,16% |
124,22% |
| *RS |
61,57% |
124,41% |
23,42% |
40,25% |
135,93% |
168,10% |
- |
- |
| SC |
117,84% |
190,45% |
43,04% |
63,87% |
188,64% |
236,90% |
40,80% |
65,12% |
| SE |
52,96% |
109,54% |
17,94% |
42,10% |
95,99% |
136,14% |
19,01% |
43,38% |
| SP |
56,35% |
108,46% |
27,67% |
45,09% |
81,99% |
106,80% |
40,76% |
87,69% |
| TO |
84,86% |
146,48% |
26,67% |
52,61% |
84,06% |
109,15% |
258,06% |
331,39%”. |
*MVAs alteradas por este Decreto
Art. 2º Este Decreto entra em vigor na data de sua publicação.
PALÁCIO DO GOVERNO DO ESTADO DA PARAÍBA, em João Pessoa, 15 de setembro de 2006; 118º da Proclamação da República.
CÁSSIO CUNHA LIMA
Governador
MILTON GOMES SOARES
Secretário de Estado da Receita
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