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Ato DIAT 23/2011

22/01/2011 14:25:02

Untitled Document

ATO 23 DIAT, DE 22-12-2010
(DO-SC DE 30-12-2010)

SUBSTITUIÇÃO TRIBUTÁRIA
Bebida

Fixados novos valores da substituição tributária do ICMS nas operações com bebidas
Com a revogação do Ato 15 Diat, de 30-9-2010 (Fascículo 41/2010), foram divulgados novos valores a serem adotados como base para o cálculo do ICMS devido por substituição tributária, nas operações internas com cerveja, chope, refrigerante, bebidas hidroeletrolítica e energética, com efeitos desde 1-1-2011.

O DIRETOR DE ADMINISTRAÇÃO TRIBUTÁRIA, no uso de suas atribuições estabelecidas na Portaria SEF nº 182/07, de 30 de novembro de 2007, e considerando o disposto no art. 42 do Anexo 3 do Regulamento do ICMS, aprovado pelo Decreto nº 2.870, de 27 de agosto de 2001, e no § 3º do inciso II do art. 41 da Lei n° 10.297, de 26 de dezembro de 1996, RESOLVE:
Art. 1º – 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 de Bebidas não Alcoólicas – ABIR, para cerveja, chope, refrigerante e bebida hidroeletrolítica e energética;
II – GFK Indicator, apresentada pela Associação Brasileira de Bebidas – ABRABE, para cerveja e chope;
III – AFREBRAS, apresentada pela Associação dos Fabricantes de Refrigerantes do Brasil – AFREBRAS, para refrigerantes e bebida hidroeletrolítica e energética;
Art. 2º – 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.
§ 1º – 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.
§ 2º – Nas notas fiscais que acobertarem as operações deverá constar a expressão: “BASE DE CÁLCULO DA SUBSTITUIÇÃO TRIBUTÁRIA CONFORME ATO DIAT Nº 23/2010”;
§ 3º – Na hipótese 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.
§ 4º – As marcas ou embalagens não relacionadas nos anexos citados poderão ser incluídas a qualquer tempo, devendo o interessado solicitar, por requerimento, à Diretoria de Administração Tributária localizada na Rodovia SC 401, Km 5, nº 4.600, CEP 88032.000 – Florianópolis – SC.
Art. 3º – O Ato Diat nº 15/2010 de 30 de setembro de 2010 e suas alterações fica revogado a partir de 1º de janeiro de 2011.
Art. 4º – Este Ato entra em vigor na data de sua publicação, produzindo efeitos a partir do dia 1º de janeiro de 2011. (Almir José Gorges – Diretor de Administração Tributária)

ATO DIAT Nº 23/2010 – ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE
VIGÊNCIA A PARTIR DE 1º DE JANEIRO DE 2011

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 330 ml

331 a 450 ml

451 a 650 ml

651 a 1.000 ml

Acima de 1.000 ml

Até 660 ml

Acima de 660 ml

Até 330 ml

331 a 450 ml

Acima de 450 ml

ALLSTON

00.204.820

Guaratuba

–

1,60

–

–

–

1,96

–

–

–

–

9,06

Zanni Malzbier

–

1,96

–

–

–

2,22

–

–

–

–

–

Zanni Pilsen

–

1,60

–

–

–

1,96

–

–

1,21

–

9,06

AMBEV

02.808.708

Antarctica Malzbier

–

2,13

–

–

–

3,62

–

–

–

–

–

Antarctica Pilsen

–

1,80

–

3,35

–

2,97

3,43

–

1,34

–

10,45

Antarctica Pilsen Extra Cristal

–

2,18

–

–

–

–

–

–

–

–

–

Antarctica Sub Zero

1,12

–

–

–

–

3,09

–

–

1,35

1,85

–

Becks

4,82

–

–

–

–

–

–

–

–

–

–

Belle-Vue

–

7,94

–

–

–

–

–

–

–

–

–

Bohemia Confraria

4,07

–

6,79

–

–

–

–

–

–

–

–

Bohemia Escura

–

2,70

6,00

–

–

3,50

–

–

1,93

–

–

Bohemia Oaken

–

–

6,05

–

–

–

–

–

–

–

–

Bohemia Pilsen

–

2,17

3,59

–

–

4,18

–

–

1,86

–

–

Bohemia Royal Ale

–

–

6,79

–

–

–

–

–

–

–

–

Bohemia Weiss

–

4,04

6,54

–

–

–

–

–

–

–

–

Brahma Bock

–

2,18

–

–

–

3,50

–

–

1,93

–

–

Brahma Chopp

–

1,83

–

3,67

–

3,22

3,56

–

1,48

2,05

10,45

Brahma Extra

–

2,13

–

–

–

3,98

–

–

1,84

–

–

Brahma Malzbier

–

2,13

–

–

–

3,76

–

–

1,95

–

–

Caracu

–

2,16

–

–

–

2,38

–

–

1,95

–

–

Franziskaner – todos os Tipos

–

–

7,42

–

–

–

–

–

–

–

–

Hoegaarden

4,94

–

–

–

–

–

–

–

–

–

–

Kronenbier

–

2,07

–

–

–

–

–

–

1,98

–

–

Leffe –Todas

5,56

–

–

9,65

–

–

–

–

–

–

–

Líber

–

2,13

–

–

–

–

–

–

1,95

–

–

Lowenbrau

4,94

–

–

–

–

–

–

–

–

–

–

Lowenbrau – todos os tipos

–

–

7,42

–

–

–

–

–

–

–

–

Original

2,12

–

3,71

–

–

4,48

–

–

–

–

–

Polar Bock

–

2,18

–

–

–

3,50

–

–

1,93

–

–

Polar Export

–

2,18

–

3,76

–

3,18

2,91

–

1,35

2,23

–

Quilmes

2,93

–

–

7,04

–

–

–

–

–

–

–

Serramalte

–

–

–

–

–

3,50

–

–

–

–

–

Skol Beats

2,36

2,45

–

–

–

–

–

1,39

–

–

–

Skol Pilsen

1,09

1,90

2,66

3,70

–

3,30

3,76

1,13

1,56

2,06

10,45

Skol Pilsen Barril 5 L

–

–

–

–

–

–

–

–

–

40,79

–

Spaten – todos os tipos

–

–

7,42

–

–

–

–

–

–

–

–

Stella Artois

2,66

–

–

7,04

–

–

–

2,50

–

–

–

Zillertal

–

–

–

–

–

2,84

8,65

–

–

–

–

ANGELONI/WMS (BIG)

83646984/
93209765

Budweiser

–

2,96

–

–

–

–

–

–

–

–

–

BADEN BADEN

50.221.019

Baden Baden Ale Golden

4,65

–

10,51

–

–

–

–

–

–

–

–

Baden Baden Barley Wine Red Ale

4,65

–

10,51

–

–

–

–

–

–

–

–

Baden Baden Christmas Bier

–

–

10,51

–

–

–

–

–

–

–

–

Baden Baden Dark Ale Stout

–

–

10,51

–

–

–

–

–

–

–

–

Baden Baden Ddlbock Invern 2007

–

–

10,51

–

–

–

–

–

–

–

–

Baden Baden Lager Bock

4,65

–

10,51

–

–

–

–

–

–

–

–

Baden Baden Pilsen Cristal

4,07

–

9,27

–

–

–

–

–

–

–

–

Baden Baden Tripel

–

–

87,15

–

–

–

–

–

–

–

–

Baden Baden Weiss

–

–

10,51

–

–

–

–

–

–

–

–

Baden Bader Bitter 1999

–

–

10,51

–

–

–

–

–

–

–

–

BAMBERG BIERKELLER

07.301.954

Bamberg Outras

–

6,42

–

–

–

–

–

–

–

–

–

Bamberg Pilsen

–

5,63

–

–

–

–

–

–

–

–

–

BENTO IRINEU LINHARES

08.822.483

Wunder Bier

–

–

–

–

–

–

–

–

–

–

8,63

BIERLAND/MEGATINTAS

01.205.167

Bierland Demais Tipos

–

–

7,01

–

–

–

–

–

–

–

8,63

Bierland Pilsen

–

–

6,47

–

–

–

–

–

–

–

8,63

CASA DI CONTI

46.842.894

Conti Bier Malzbier

–

–

–

–

–

2,38

–

–

1,74

–

–

Conti Bier Pilsen

–

1,96

–

3,43

–

2,38

2,51

–

1,28

1,48

9,06

Conti Premium

–

–

3,17

–

–

2,38

–

–

–

–

–

Samba Pilsen

–

–

–

3,04

–

1,96

2,34

–

1,21

1,41

–

CERPA CERV PARAENSE

04.894.085

Cerpa Draft

–

1,68

3,05

–

–

–

–

–

1,33

–

–

Cerpa Export

–

3,59

–

–

–

–

–

–

–

–

–

Cerpa Gold

–

2,24

3,05

–

–

–

–

–

1,33

–

–

CERVEJ. SCHORNSTEIN

07.817.573

Chopp Schornstein

–

–

–

–

–

–

–

–

–

–

8,63

CERVEJARIA ASHBY

71.947.592

Ashby

–

–

–

–

–

–

–

–

–

–

9,06

CERVEJARIA BELCO

45.426.798

Bebida Mista de Chopp Claro

1,13

1,19

1,83

2,58

–

–

–

–

–

–

–

Bebida Mista de Chopp Escuro

1,13

1,29

1,83

2,58

–

–

–

–

–

–

–

Belco Malzbier

–

–

–

–

–

2,22

–

–

–

–

–

Belco Pilsen

–

–

–

–

–

1,96

–

–

0,98

–

–

Belco sem álcool

–

–

–

–

–

–

–

–

1,06

–

–

Belco Tauber

–

–

–

–

–

1,96

–

–

–

–

–

Chopp Claro Belco

–

–

–

–

–

–

–

–

0,98

–

–

Chopp Claro Kalena

1,13

–

2,70

–

–

–

–

–

–

–

–

Chopp Escuro Kalena

1,13

–

2,70

–

–

–

–

–

–

–

–

Chopp Escuro Belco

–

–

–

–

–

–

–

–

1,06

–

–

Mãe Preta

–

–

–

–

–

–

–

–

1,06

–

–

CERVEJARIA BIERBAUM

05.825.945

Bierbaum Abacaxi

–

–

5,25

–

–

–

–

–

–

–

–

CERVEJARIA BIERBAUM

05.825.945

Bierbaum Bock

–

–

5,77

–

–

–

–

–

–

–

–

Bierbaum Dunkel

–

–

5,77

–

–

–

–

–

–

–

–

Bierbaum Gold

–

–

5,77

–

–

–

–

–

–

–

–

Bierbaum Lager

–

–

5,25

–

–

–

–

–

–

–

–

Bierbaum Weiss

–

–

6,82

–

–

–

–

–

–

–

–

Chopp Claro Bierbaum

–

–

–

–

–

–

–

–

–

–

8,63

Chopp Escuro Bierbaum

–

–

–

–

–

–

–

–

–

–

8,63

CERVEJARIA BORCK

00.970.717

Chopp Malzbier

–

–

–

–

–

–

–

–

–

–

8,63

Chopp Pilsen

–

–

–

–

–

–

–

–

–

–

8,63

CERVEJARIA COLORADO

01.366.303

Appia

–

–

10,57

–

–

–

–

–

–

–

–

Cauim

–

–

8,81

–

–

–

–

–

–

–

–

Demoiselle

–

–

10,57

–

–

–

–

–

–

–

–

Índica

–

–

10,57

–

–

–

–

–

–

–

–

CERVEJARIA JOINVILLE

07.776.830

Chopp Opa Bier

–

2,70

3,88

–

–

–

–

–

–

–

8,63

Kit cerveja com 5 garrafas

–

17,16

24,20

–

–

–

–

–

–

–

–

Kit Opa Bier com Copo Tulipa

–

–

14,69

–

–

–

–

–

–

–

–

Kit Weihnachst

–

–

22,20

–

–

–

–

–

–

–

–

Opa Bier Pale Ale

–

2,70

3,88

–

–

–

–

–

–

–

–

Opa Bier Pilsen

–

2,70

3,88

–

–

–

–

–

–

–

–

Opa Bier Porter

–

2,70

3,88

–

–

–

–

–

–

–

–

Opa Bier Sem Álcool

–

2,70

3,88

–

–

–

–

–

–

–

–

Opa Bier Weizen

–

2,70

3,88

–

–

–

–

–

–

–

–

CERVEJARIA PETRÓPOLIS

04.469.628

Black Princess

–

–

3,48

–

–

–

–

–

–

–

–

Black Princess Gold

–

–

3,48

–

–

–

–

–

–

–

–

Crystal Fusion

–

–

–

–

–

–

–

–

1,74

–

–

Crystal Malzbier

–

1,96

–

–

–

–

–

–

1,74

–

–

Crystal Pilsen

–

1,60

–

–

–

–

–

–

1,21

1,65

–

Crystal Premium

–

1,96

–

–

–

–

–

–

–

–

–

Crystal Sem Álccol

–

1,96

–

–

–

–

–

–

1,74

–

–

Itaipava Fest Pilsen

–

1,96

–

–

–

–

–

–

–

–

–

Itaipava Malzbier

–

1,96

–

–

–

–

–

–

1,74

–

–

Itaipava Pilsen

–

1,77

–

–

–

–

–

–

1,48

1,68

–

Itaipava Premium

–

1,96

3,17

–

–

–

–

–

1,74

–

–

Itaipava Sem Álcool

–

1,96

–

–

–

–

–

–

1,74

–

–

Kit Petra – todos os tipos

–

–

12,78

–

–

–

–

–

–

–

–

Lokal Pilsen

–

1,60

–

–

–

–

–

–

1,21

–

–

Petra – todos tipos

–

2,18

3,48

–

–

–

–

–

1,74

–

–

COMARY

29.588.019

Therezópolis Gold

–

2,70

3,42

–

–

–

–

–

–

–

9,06

DE PORTO

04.754.336

La Brunete

–

6,25

–

8,22

–

–

–

–

–

–

–

Schmitt Ale

–

4,54

–

–

–

–

–

–

–

–

–

Schmitt Barley Wine

–

6,25

–

–

–

–

–

–

–

–

–

Schmitt Barley Wine Magnun

–

–

–

19,97

–

–

–

–

–

–

–

Schmitt Hefeweizen

–

–

–

8,22

–

–

–

–

–

–

–

Schmitt Magnun

–

–

–

19,97

–

–

–

–

–

–

–

Schmitt Sparkling Ale

–

–

–

8,22

–

–

–

–

–

–

–

HEZBIER

05.848.489

Chopp Extra

–

3,45

–

–

–

3,79

–

–

–

–

–

Chopp Heller

–

3,45

–

–

–

3,79

–

–

–

–

–

Chopp Pilsen

–

3,00

–

–

–

3,79

–

–

–

–

–

Chopp Porter

–

3,75

–

–

–

4,54

–

–

–

–

–

ZeHn Bier

–

1,93

–

–

–

–

–

–

–

–

8,63

IMPORTADORES

00.000.000

Norteña

–

–

–

9,16

–

–

–

–

–

–

–

Patagônia

–

–

8,66

–

–

–

–

–

–

–

–

Patrícia

–

4,41

–

9,16

–

–

–

–

–

–

–

Pilsen (Importada)

–

–

–

9,16

–

–

–

–

–

–

–

IMPORTBEER

09.251.055

Cordoba

–

–

–

6,05

–

–

–

–

–

–

–

Pilsner Urquell

–

–

12,72

–

–

–

–

–

–

–

–

Primator

–

–

11,36

–

–

–

–

–

–

–

–

Red Stripe

5,52

–

–

10,94

–

–

–

–

–

–

–

Schneider

2,66

–

–

6,05

–

–

–

–

–

1,97

–

Starobrno

–

–

11,36

–

–

–

–

–

–

–

–

INAB

82.206.004

Colônia Donna´s Beer

–

2,18

–

–

–

–

–

–

1,74

–

–

Colônia Extra

–

1,77

–

–

–

2,38

–

–

1,35

–

–

Colônia Low Carb

–

–

–

–

–

1,96

–

–

1,74

–

–

Colônia Malzbier

–

1,96

–

–

–

2,57

–

–

1,48

–

–

Colônia Negra

–

–

–

–

–

–

–

–

–

1,73

–

Colônia Pilsen

–

1,68

–

3,22

–

2,13

2,34

–

1,09

1,36

9,06

Colônia Sem Álcool

–

–

–

–

–

3,18

–

–

1,93

–

–

Stell Pilsen

–

–

–

2,90

–

1,96

1,96

–

1,21

–

9,06

INBEB

03.485.089

Spoller Malzbier

1,12

–

2,63

–

–

2,22

–

–

1,74

–

–

Spoller Pilsen

1,12

1,60

2,42

–

–

1,96

–

–

1,21

–

9,06

Spoller Puro Malte

1,12

–

2,63

–

–

2,22

–

–

1,74

–

–

Spoller sem Álcool

1,12

–

–

–

–

2,22

–

–

1,74

–

–

KAISER

19.900.000

Amstel

4,69

–

–

–

–

–

–

–

–

–

–

Bavária Export

–

2,18

–

–

–

–

–

–

–

–

–

Bavária Pilsen

–

1,77

–

–

–

2,52

–

–

1,19

1,57

9,06

KAISER

19.900.000

Bavária Premium

–

1,96

–

–

–

3,81

–

–

1,71

–

–

Bavária Sem Álcool

–

2,20

–

–

–

3,18

–

–

1,86

–

–

Birra Moretti

4,69

–

–

–

–

–

–

–

–

–

–

Dosequis

–

2,70

–

–

–

–

–

–

–

–

–

Edelweiss

–

–

10,51

–

–

–

–

–

–

–

–

Heineken

9,45

2,55

4,21

–

–

3,18

–

–

2,21

8,53

10,45

Heineken 3.000 ml

–

–

–

–

63,00

–

–

–

–

–

–

Heineken Keg 5.000 ml

–

–

–

–

61,69

–

–

–

–

–

–

Heineken Magnun

–

–

–

–

37,66

–

–

–

–

–

–

Kaiser Bock

–

2,18

–

–

–

3,50

–

–

1,93

–

–

Kaiser Gold

–

2,31

–

–

–

4,11

–

–

1,64

–

–

Kaiser Pilsen

1,04

1,59

–

3,20

–

2,70

2,76

–

1,20

1,73

9,06

Kaiser Summer

–

2,04

–

–

–

3,50

–

–

1,93

–

–

Murphy’s Irish Red

5,36

–

–

–

–

–

–

–

–

–

–

Murphy’s Lirish Stout

–

–

–

–

–

–

–

–

–

9,96

–

Santa Cerva Malzbier

–

1,96

–

–

–

2,22

–

–

1,74

–

–

Santa Cerva Pilsen

–

1,60

–

–

–

1,96

–

–

1,21

–

–

Sol Pilsen

1,04

1,85

–

–

–

2,91

–

–

1,23

1,61

10,45

Sol Premium Beer

–

2,95

–

–

–

–

–

–

–

–

–

Xingu

–

2,30

–

–

–

3,18

–

–

2,03

–

10,45

KILSEN

78.328.051

Glück

–

1,60

1,64

3,22

–

1,96

2,83

–

–

–

–

Kilsen Chopp

–

–

–

–

–

2,22

–

–

–

–

–

Kilsen Extra

–

–

–

–

–

2,22

–

–

–

–

–

Kilsen Fabro

–

–

–

–

–

–

–

–

–

–

8,63

Kilsen Malzbier

–

2,07

–

–

–

2,38

–

–

–

–

–

Kilsen Pilsen

–

1,68

–

2,90

–

1,96

–

–

1,28

–

8,63

Kilsen Schweder

–

–

–

–

–

–

–

–

–

–

8,63

Kilsen Sem Álcool

–

1,60

1,65

–

–

2,22

–

–

–

–

–

La Boeme Pilsen

–

–

–

3,72

–

–

–

–

–

–

–

Liverpool

–

1,60

1,64

2,90

–

1,96

2,83

–

–

–

–

Plier Sem Álcool

–

1,60

1,65

–

–

2,22

–

–

–

–

–

Selki Malzbier

–

1,96

–

–

–

2,22

–

–

–

–

–

Selki Pilsen

–

1,68

–

–

–

1,96

–

–

1,28

–

–

Selki Sem Álcool

–

1,60

1,65

–

–

2,22

–

–

–

–

–

Steinecker Premium Pilsen

–

1,60

1,67

2,90

–

1,96

2,83

–

–

–

–

KRILL

56.036.312

A Outra

–

–

–

–

–

1,96

2,83

–

1,21

–

–

Chope A Outra

–

–

–

–

–

–

–

–

–

–

8,63

Chope Ecobier

–

–

–

–

–

–

–

–

–

–

8,63

KRILL

56.036.315

Ecobier

–

–

–

–

–

1,96

–

–

–

–

–

Krill Malzbier

–

1,96

–

–

–

2,22

–

–

–

–

–

Krill Pilsen

–

1,60

–

–

–

1,96

–

–

1,21

–

9,06

LINDAUER

07.297.661

Chopp Heimat

–

–

–

–

–

–

–

–

–

–

8,63

MALTA

44.367.522

Chopp Malta

–

–

–

–

–

–

–

–

–

–

8,63

Malta Golden

–

–

–

–

–

2,38

–

–

1,74

–

–

Malta Malzbier

–

–

–

–

–

2,22

–

–

1,74

–

–

Malta Pilsen

–

1,60

–

–

–

1,96

–

–

1,21

–

–

MONTE CARLO

90.999.392

Bonanza Pilsen

–

–

–

–

–

–

–

–

1,21

–

–

PRIMO SCHINCARIOL

50.221.019

Cintra

–

–

–

–

–

–

–

–

–

1,13

–

Devassa

–

3,57

–

–

–

–

–

–

–

–

–

Glacial

–

1,60

–

–

–

1,96

–

–

1,21

1,28

–

Nova Schin Malzbier

–

2,18

–

–

–

2,79

–

–

1,93

–

–

Nova Schin Munich

–

2,18

–

–

–

–

–

–

1,93

–

9,06

Nova Schin NS2

–

2,70

–

–

–

–

–

–

1,93

–

–

Nova Schin Pilsen

–

1,52

–

3,43

–

2,49

2,83

–

1,24

1,41

9,06

Nova Schin Pilsen Zero Álcool

–

2,18

–

–

–

3,18

–

–

1,74

–

–

Nova Schin Sem Álcool

–

2,18

–

–

–

–

–

–

1,58

–

–

Primus

–

1,77

–

–

–

2,81

–

–

1,35

1,53

9,06

SAINT BIER

08.875.424

Saint Bier Extra Belgian

–

–

–

–

–

5,52

–

–

–

–

–

Saint Bier Extra In Natura

–

–

–

–

–

4,44

–

–

–

–

–

Saint Bier Extra Pilsen

–

–

–

–

–

4,44

5,52

–

–

–

–

Saint Bier Extra Stout

–

–

–

–

–

5,52

–

–

–

–

–

Saint Bier Malzebier

–

–

–

–

–

2,22

–

–

–

–

–

Saint Bier Pilsen

–

–

–

–

–

1,96

2,70

–

–

–

8,63

SUDBRACK

04.914.890

Eisenbahn – Lata Pilsen 5 litros

–

–

–

–

–

–

–

–

–

65,55

–

Eisenbahn – Lust

–

32,02

–

70,54

–

–

–

–

–

–

–

Eisenbahn – Lust Magnum

–

–

–

–

141,09

–

–

–

–

–

–

Eisenbahn – Lust Prestige

–

–

–

92,78

–

–

–

–

–

–

–

Kit Eisenbahn – Pilsen

–

21,57

–

–

–

–

–

–

–

–

–

Kit Eisenbahn – Weinhnachts

–

37,75

–

–

–

–

–

–

–

–

–

Kit Grupo Tradição e Seleção

–

29,66

–

–

–

–

–

–

–

–

–

Eisenbahn São Sebá

–

31,35

–

–

–

–

–

–

–

–

–

Grupo Seleção – todos os tipos

–

6,06

–

–

–

–

–

–

–

–

8,63

Grupo Tradição – todos os tipos

–

4,88

–

–

–

–

–

–

–

–

8,63

TONEL/LIMONGI

3.776.294/
56.563.786

Guitt´s Beer Malzbier

–

1,96

–

–

–

2,22

–

–

1,74

–

–

Guitt´s Beer Pilsen

–

1,60

–

–

–

1,96

–

–

1,21

–

9,06

TONEL/LIMONGI

3.776.294/56.563.786

Ravache Gold

–

–

3,62

–

–

0,00

–

–

–

–

–

Zebu

–

1,96

–

–

–

–

–

–

1,28

–

–

TROPICAL JUICE

03.690.522

Wals Dubbel

–

7,69

–

22,90

–

–

–

–

–

–

–

Wals Pilsen

–

5,12

–

–

–

–

–

–

–

–

–

Wals Quadruppel

–

7,69

–

22,90

–

–

–

–

–

–

–

Wals Trippel

–

7,69

–

22,90

–

–

–

–

–

–

–

XERETA

72.459.878

Allaska

–

1,60

–

–

–

2,22

–

–

1,74

–

–

DEMAIS MARCAS NACIONAIS

Tipo Pilsen

–

–

–

–

–

4,93

–

–

2,05

–

11,50

Demais Tipos

–

–

–

–

–

6,07

–

–

2,43

–

12,54

Notas:
1. Valores expressos em Reais, por Unidade;
2. Para os produtos não relacionados na tabela, ou sem valor correspondente, ou lançados no mercado após a publicação deste Ato Diat, será considerado o valor da embalagem vinculado à descrição “Todas as marcas e sabores de baixas calorias/Outros”, exceto produtos importados;
3. Na hipótese de que a mercadoria não esteja relacionada neste anexo, inclusive na forma do item anterior, a base de cálculo será a prevista no § 2º, do artigo 42, do Anexo III, do RICMS–SC;
4. 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 Nº 23/2010 – ANEXO II
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA REFRIGERANTE
VIGÊNCIA A PARTIR DE 1º DE JANEIRO DE 2011

FABRICANTE, IMPORTADOR, DISTRIBUIDOR

EMBALAGENS RETORNÁVEIS

EMBALAGENS DESCATÁVEIS

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 260 ml

De 261 a 400 ml

De 401 a 660 ml

De 661 a 1.200 ml

De 1.201 a 1.750 ml

De 1.751 a 2.499 ml

 Acima de 2.499 ml

Até 260 ml

Acima de 260 ml

Água da Serra

80.936.685

Fanni, todos os sabores

0,89

1,02

1,17

–

–

–

–

1,81

1,60

–

2,05

–

–

–

–

Laranjinha

0,89

1,02

1,17

–

–

–

–

1,58

1,65

–

2,06

–

–

–

–

Água da Serra, Sabor Cola

–

–

–

–

–

–

–

1,63

1,60

–

2,04

–

–

–

–

Demais marcas e sabores, 450 ml

–

–

–

–

–

–

–

1,11

–

–

–

–

–

–

–

Allston

00.204.820

Guaratuba

–

–

1,27

–

–

–

1,50

–

–

–

2,05

–

–

1,37

–

Demais Marcas e Sabores

–

–

1,27

–

–

–

1,50

–

–

–

2,05

–

–

1,37

–

AMBEV

02.808.708

H2OH!

–

–

–

–

–

–

–

1,98

1,94

2,43

2,99

–

–

–

–

Pepsi Cola

–

1,83

–

2,92

–

1,05

–

2,42

2,23

2,17

3,03

3,09

–

1,55

–

Pepsi Cola Twist

–

1,83

–

–

–

–

–

2,45

2,43

2,34

3,07

2,80

–

1,56

–

Pepsi Cola Zero/Max

–

–

–

–

–

–

–

2,55

–

–

2,84

–

–

1,63

–

Pepsi X-Energy

–

–

–

–

–

–

–

–

–

–

–

–

–

1,76

–

Guarah

–

–

–

–

–

–

–

2,01

–

2,55

–

–

–

–

–

Pepsi cola 3 a 3,3 L

–

–

–

–

–

–

–

–

–

–

–

3,63

–

–

–

Demais Marcas e Sabores 2,25 L

–

–

–

–

–

–

–

–

–

–

2,91

–

–

–

–

Demais Marcas e Sabores 3 a 3,3 L

–

–

–

–

–

–

–

–

–

–

–

3,63

–

–

–

Demais Marcas e Sabores

–

1,76

–

2,92

–

1,04

1,25

2,43

2,06

2,19

2,75

3,02

0,91

1,54

_

Argenta

04.102.454

Argenta, todos os sabores

–

–

–

–

–

–

1,25

–

–

–

2,14

–

–

–

–

Demais Marcas e sabores

1,11

–

1,01

–

–

1,00

1,25

–

1,94

–

2,14

–

–

–

–

Beb Fruki

87.315.099

Fruki

–

1,67

1,27

–

–

–

–

1,76

–

–

2,05

–

–

1,37

–

Demais Marcas e Sabores

–

1,67

1,27

–

–

–

–

1,76

–

–

2,05

–

–

1,37

–

Belco

45.426.798

Belco

–

–

–

–

–

1,00

1,26

–

–

1,91

2,03

–

–

1,28

–

Demais Marcas e Sabores

–

–

–

–

–

1,00

1,26

–

–

–

2,03

–

–

1,28

–

Casa Di Conti

46.842.894

Conti, sabor cola

–

–

–

–

–

–

–

1,51

–

–

2,04

2,74

–

1,30

–

Conti, demais sabores

–

–

–

–

–

–

–

1,32

–

–

1,94

2,60

–

1,28

–

Celina

08.929.429

Flycel Cola Baixa Caloria

–

–

–

–

–

–

–

–

–

–

2,03

–

–

–

–

Flycel Sabores Baixa Caloria

–

–

–

–

–

–

–

–

–

–

2,03

–

–

–

–

Soda Celina com gás

–

–

–

–

–

–

–

1,32

–

–

1,94

–

–

–

–

Cerpa

04.894.085

Cerpa

–

–

–

–

–

–

–

–

–

–

2,03

–

–

–

–

Cervejaria Malta

44.367.522

Tropi cola, todos os sabores

–

–

–

–

–

0,96

1,50

1,76

–

–

2,08

–

–

1,37

2,47

Guaraná

–

–

–

–

–

–

–

–

–

–

–

–

–

–

2,47

Água Club Soda Cristalina

–

–

–

–

–

–

–

1,76

–

–

–

–

–

–

–

Demais Marcas e Sabores

–

–

–

–

–

0,96

1,50

1,76

–

–

2,08

–

–

1,37

–

Comexim

58.150.087

Jah! Fresh

–

–

–

–

–

–

1,71

1,76

–

2,29

–

–

–

–

–

Comexim

58.150.088

Jah! Ice

–

–

–

–

–

–

1,71

1,76

–

2,29

–

–

–

–

–

Jah! Lichia

–

–

–

–

–

–

1,20

1,60

2,01

2,11

–

–

–

–

–

Vermont, todos os sabores

–

–

–

–

–

–

1,48

1,71

2,04

2,29

–

–

–

–

–

Fante

89.967.939

Dusht Fest

–

–

–

–

–

–

–

10,05

–

–

–

–

–

–

–

Dusht Diamant

–

–

–

–

–

–

–

–

14,06

–

–

–

–

–

–

Flamin Mineração

68.248.210

Bioleve

–

–

–

–

–

–

–

–

–

1,91

–

–

–

–

–

Generino Rossoni

90.051.194

Stillo

–

–

–

–

–

–

–

3,71

–

–

–

–

–

–

–

Hugo Cini/AJC Distrib. Bebidas

76490572/
05.288.560

Fresko, todos sabores, baixa caloria

–

1,02

0,89

–

–

0,88

1,76

1,56

1,62

1,53

1,66

–

–

–

–

Cini, todos os sabores

–

1,67

1,27

–

–

0,96

1,50

1,76

2,04

1,85

2,05

–

–

1,37

–

Água Cristal Limão, baixa caloria

–

–

–

–

–

–

–

1,57

–

–

1,66

–

–

–

–

Imperial

01.542.810

American Cola

–

1,02

1,01

2,28

–

1,00

1,26

1,89

2,04

1,85

2,08

–

0,80

1,46

–

Goianinho, todos os sabores

–

1,02

1,01

2,28

–

1,00

1,26

1,89

2,04

1,85

2,08

–

0,80

1,46

–

Orange

–

1,02

1,01

2,28

–

1,00

1,26

1,89

2,04

1,85

2,08

–

0,80

1,46

–

Pitchula

–

1,02

1,01

2,28

–

1,00

1,26

1,89

2,04

1,85

2,08

–

0,80

1,46

–

INAB

82.206.004

Colônia, todos os sabores

–

–

–

–

–

–

–

1,76

2,04

1,85

2,05

–

–

1,37

–

RC Cola

–

–

–

–

–

–

–

–

–

–

–

–

–

1,37

–

INBEB

03.485.089

Spoller, todos os sabores

–

–

–

–

–

–

–

–

–

–

–

–

–

1,37

–

Boleba, todos os sabores

–

–

1,01

–

–

–

–

–

–

–

1,89

–

–

–

–

Demais Marcas e Sabores

–

–

–

–

–

–

–

–

–

–

–

–

–

1,37

–

Kilsen

78.328.051

Glutty, todos os sabores

–

1,02

0,94

–

–

–

1,26

1,32

1,77

1,91

1,95

–

–

1,28

–

Quipo, todos os sabores

–

1,02

0,73

–

–

–

1,26

1,13

1,77

1,91

1,90

–

–

1,28

–

Kilsen, Sabor Cola

–

–

–

–

–

–

–

1,13

–

–

1,90

–

–

–

–

Krill

56.036.312

Mantovani, todos os sabores

–

–

0,89

–

–

–

1,26

–

–

–

2,14

–

–

–

–

Krill, todos os sabores

–

–

0,89

–

–

–

1,26

–

–

–

2,14

–

–

1,28

–

Krill zero, todos os sabores

–

–

–

–

–

–

–

–

–

–

2,14

–

–

–

–

Loman

03.447.474

Genial, todos os sabores

–

–

–

–

–

–

–

1,76

–

–

2,05

–

–

–

–

Gula, todos os sabores

–

–

–

–

–

–

–

3,09

–

–

2,05

–

–

–

–

Gula, todos os sabores

–

–

–

–

–

–

–

3,09

–

–

2,05

–

–

–

–

Mek, todos os sabores

–

–

–

–

–

–

–

–

–

2,69

–

–

1,87

–

–

Max

84.429.869

Max Cola

–

–

–

–

–

1,00

1,35

1,65

1,99

1,91

2,12

–

0,80

1,28

–

Ice Cola

–

–

–

–

–

0,94

–

1,69

1,85

–

2,33

–

–

1,31

–

AH Max – todos os sabores

–

–

–

–

–

–

–

1,43

–

1,80

–

–

–

–

–

Max

84.429.872

Demais Marcas e Sabores

–

–

–

–

–

1,00

1,37

1,76

1,69

1,91

2,16

–

0,80

1,28

–

Monte Carlo

90.999.392

Bonanza, todos os sabores

–

1,67

1,27

–

–

0,96

1,50

1,76

2,04

1,85

2,12

–

–

1,37

–

Demais Marcas e Sabores

–

1,67

1,27

–

–

0,96

1,50

1,76

2,04

1,85

2,06

–

–

1,37

–

Muraro

89.962.781

Marabá, todos os sabores

–

–

–

–

–

–

–

1,76

–

–

2,05

–

–

–

–

Demais Marcas e Sabores

–

–

–

–

–

–

–

–

–

–

2,05

–

–

–

–

Naipi

02.546.391

Naipi, todos os sabores

–

1,67

1,27

–

–

0,96

1,50

1,76

2,04

1,85

2,05

–

–

1,37

–

Tarobá, todos os sabores

–

1,67

1,27

–

–

0,96

1,50

1,76

2,04

1,85

2,05

–

–

1,37

–

NewAge

01.307.936

Bluu-Cola

–

–

–

–

–

0,96

–

–

–

–

–

–

–

–

–

Cola Café Classic

–

–

–

–

–

1,54

1,84

1,75

2,42

2,07

–

–

–

–

–

Club Soda Classic

–

–

–

–

–

1,54

1,84

1,75

2,42

2,07

–

–

–

–

–

Crystal Age

–

–

–

–

–

1,54

1,84

1,75

2,42

2,07

–

–

–

–

–

Tônica Classic

–

–

–

–

–

1,54

1,84

1,75

2,42

2,07

–

–

–

–

–

Tônica Citrus Classic

–

–

–

–

–

1,54

1,84

1,75

2,42

2,07

–

–

–

–

–

Viver

–

–

–

–

–

1,54

1,84

1,75

2,42

2,07

–

–

–

–

–

Tônica Summer

–

–

–

–

–

–

–

–

2,52

–

–

–

–

–

–

Pinheiral/Xereta

07.181.572/
72.459.878

 

Kareta, todos os sabores

–

1,01

–

–

–

1,26

1,89

2,03

1,86

2,08

–

–

1,46

–

Xereta, todos os sabores

–

–

1,01

–

–

–

1,26

1,89

2,03

1,86

2,08

–

–

1,46

–

Vital, todos os sabores

–

–

1,01

–

–

–

1,26

1,89

2,03

1,86

2,08

–

–

1,46

–

Poty

55.223.127

Poty e Roller, todos os sabores

–

–

–

–

–

0,96

–

1,51

1,77

1,91

2,37

–

–

1,37

–

Primo Schincariol

50.221.019

Schin Cola

–

–

–

–

–

0,95

1,22

1,59

1,78

–

2,30

–

–

1,42

–

Schincariol Itubaína Zero

–

–

–

–

–

–

–

1,59

1,70

–

–

–

–

–

–

Schincariol

–

–

–

–

–

–

–

1,59

1,70

–

–

–

–

–

–

Todas as Marcas e Sabores

–

–

–

–

–

1,00

1,17

1,66

1,78

–

2,26

–

–

1,35

–

Rio Brasil

03.312.526

Top, todos os sabores

–

–

1,01

–

–

–

–

–

–

–

2,08

–

–

–

–

Demais Marcas e Sabores

–

–

2,42

–

–

–

–

–

–

–

2,08

–

–

–

–

Santamate

01.706.643

Bah!, todos os sabores

–

–

–

–

–

–

–

–

–

–

–

3,12

–

–

–

Grapette

–

–

–

–

–

–

–

2,20

–

–

2,71

–

–

1,65

–

Rayzes, todos os sabores

–

–

–

–

–

–

–

2,20

–

–

2,71

–

–

1,65

–

São José

75.120.196

Flor do Campo, todos os sabores

–

–

–

–

–

–

–

–

–

–

2,05

–

–

–

–

Vacuy, todos os sabores

–

–

–

–

–

–

–

–

–

–

2,05

–

–

–

–

Sarandi

97.318.943

Sarandi, todos os sabores

–

–

1,27

–

–

0,96

1,50

1,76

–

1,86

2,05

–

–

1,37

–

Tampy, todos os sabores

–

–

1,01

–

–

0,96

1,50

1,76

–

1,86

2,05

–

–

1,37

–

Sarandi

97.318.945

Sabores, Sarandi, Zero

–

–

–

–

–

–

–

1,76

–

1,85

2,05

–

–

1,28

–

Big

–

–

–

–

–

–

–

–

–

–

2,05

–

–

–

–

Nacional

–

–

–

–

–

–

–

–

–

–

2,05

–

–

–

–

Taby’s

–

–

–

–

–

–

–

–

–

–

2,02

–

–

–

–

Sell

02.295.941

Guaraná Pureza

1,06

1,56

1,15

–

–

–

1,55

2,02

2,00

–

2,61

–

–

–

–

Demais Marcas e Sabores

1,06

1,02

1,01

–

–

–

1,57

2,08

2,00

–

2,63

–

–

–

–

Spricigo

03.239.291

Serra Spri, todos os sabores

–

–

–

–

–

–

–

1,55

1,73

–

1,99

–

–

–

–

Sax, todos os sabores

–

–

–

–

–

–

–

1,31

1,55

–

1,48

–

–

–

–

Naco, todos os sabores

–

–

–

–

–

–

–

–

–

–

1,89

–

–

–

–

Sprícigo, Sabor Cola

–

–

–

–

–

–

–

1,55

1,73

–

1,99

–

–

–

–

Piacevole

–

–

–

–

–

–

–

1,51

–

–

–

–

–

–

–

Tamoyo

08.514.172

Tamoyo, todos os sabores

–

–

–

–

–

–

–

–

1,94

–

2,14

–

–

1,28

–

UP, todos os sabores

–

–

–

–

–

–

–

–

1,94

–

2,14

–

–

–

–

Thomsen

82.636.770

Thom, todos os sabores

–

–

–

–

–

0,93

1,20

–

1,77

–

1,91

–

0,80

1,28

–

Thomsen, Sabor Cola

–

–

–

–

–

1,01

–

–

–

–

2,00

–

–

–

–

Todas as Marcas e Sabores

–

–

–

–

–

1,01

–

–

1,77

–

2,00

–

0,80

1,28

–

Tonel/Limongi

3776294/
56563786

Convenção, todos os sabores

–

–

1,01

–

–

–

1,26

1,89

–

–

2,08

–

–

1,46

–

Demais Marcas e Sabores

–

–

–

–

–

–

1,26

1,89

–

–

2,08

–

–

1,46

–

Vinícola Garibaldi

90.049.156

Gotas de Cristal

–

–

–

–

–

–

–

5,63

–

–

–

–

–

–

–

Gotas de Cristal Versão Festa

–

–

–

–

–

–

–

8,97

–

–

–

–

–

–

–

Demais Marcas e Sabores

–

–

–

–

–

–

–

5,63

–

–

–

–

–

–

–

Vinícola Grassi

01.731.172

Capricho, todos os sabores

–

–

–

–

–

–

1,32

1,51

1,93

1,86

1,94

–

–

–

–

Capri Cola Zero

–

–

–

–

–

–

–

1,51

–

–

2,02

–

–

–

–

Capricho AH

–

–

–

–

–

–

–

1,51

–

–

1,94

–

–

–

–

Capricho Zero Guaraná

–

–

–

–

–

–

–

1,51

–

–

1,94

–

–

–

–

Capricho, Sabor Cola

–

–

–

–

–

–

–

–

–

–

2,02

–

–

–

–

Demais Marcas e Sabores

–

–

–

–

–

–

–

1,51

1,93

1,86

1,94

–

–

–

–

 

Vonpar/Mate Leão/Spaipa/ CVI

03.131.613/
00.904.448/
91.235.549/
72.114.994

Aquárius Fresch

–

–

–

–

–

–

1,69

1,80

2,23

–

–

–

–

–

Coca Cola

0,97

1,72

–

2,43

28,35

1,26

2,16

2,53

–

2,64

3,47

3,60

1,10

1,84

–

Coca Cola Zero/Max

–

1,89

–

–

–

1,08

1,75

2,53

–

2,66

3,48

3,31

1,00

1,86

–

Vonpar/Mate Leão/Spaipa/CVI

03.131.613/
00.904.448/
91.235.549/
72.114.994

Coca Lemon

–

–

–

–

–

1,08

–

2,41

–

2,39

3,04

–

–

1,82

–

Green Tea Spree

–

–

–

–

–

–

2,27

–

–

2,16

–

–

–

–

–

Schweppes

–

–

–

–

–

1,42

–

–

2,21

–

–

–

–

2,03

–

Coca Cola 3 a 3,3 L

–

–

–

–

–

–

–

–

–

–

–

4,05

–

–

–

Coca Cola 1,75 L

–

–

–

–

–

–

–

–

–

2,91

–

–

–

–

–

Coca Cola Zero/Max 3 L

–

–

–

–

–

–

–

–

–

–

–

4,21

–

–

–

Coca Cola Sleek

–

–

–

–

–

–

–

–

–

–

–

–

–

1,22

–

Coca Cola Light Plus

–

–

–

–

–

–

1,99

–

–

2,69

–

–

–

1,88

–

Coca Cola 2,25 L

–

–

–

–

–

–

–

–

–

–

3,67

–

–

–

–

Demais Marcas e Sabores 3 a 3.3 L

–

–

–

–

–

–

–

–

–

–

–

4,20

–

–

–

Demais Marcas e Sabores

1,00

1,83

–

–

28,35

1,08

–

2,45

2,45

2,27

2,72

2,65

1,07

1,73

–

West PR

03.923.876

Fryss, todos os sabores

–

–

–

–

–

–

–

1,89

–

–

2,08

–

–

–

–

Tyss todos os sabores

–

–

–

–

–

–

–

1,89

–

–

2,08

–

–

–

–

Todas as Marcas e Sabores de baixas calorias

 

1,00

1,70

2,18

2,63

–

1,39

2,04

9,05

12,65

2,62

3,30

–

–

–

–

Outros

 

1,17

1,98

2,54

3,07

29,77

1,62

2,38

10,55

14,76

3,06

3,85

4,42

2,06

2,23

2,59

Notas:
1. Valores expressos em Reais, por Unidade;
2. Para os produtos não relacionados na tabela, ou sem valor correspondente, ou lançados no mercado após a publicação deste Ato Diat, será considerado o valor da embalagem vinculado à descrição “Todas as marcas e sabores de baixas calorias/Outros”, exceto produtos importados;
3. Na hipótese de que a mercadoria não esteja relacionada neste anexo, inclusive na forma do item anterior, a base de cálculo será a prevista no § 2º, do artigo 42, do Anexo III, do RICMS-SC;
4. 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 Nº 23/2010 – ANEXO III
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ENERGÉTICOS E ISOTÔNICOS
VIGÊNCIA A PARTIR DE 1º DE JANEIRO DE 2011

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 1.000 ml

Acima de 1.000 ml

Até 300 ml

Acima de 300 ml

Até 300 ml

De 301 a 500 ml

De 501 a 1.000 ml

De 501 a 1.000 ml

101 Do Brasil

03.408.722

Bali Hai

3,26

3,77

7,70

8,32

3,18

–

Red Horse

3,26

4,02

7,70

–

3,79

–

Crazy Cow Energy Drynk

3,26

–

–

–

–

–

–

–

–

–

Red Club Energy Drynk

3,26

–

–

8,47

–

–

–

Alternativa

08.032.776

Pânico Energy Drink

3,35

–

–

–

3,67

–

–

–

–

–

Ambev

02.808.708

Gatorade

–

–

–

–

–

–

–

2,93

4,49

–

Gatorade 350 ml

–

–

–

–

–

–

–

2,36

–

–

Propel

–

–

–

–

–

–

–

2,88

–

–

Angeloni

83.646.984

Fire Bird

–

–

–

–

3,99

–

–

–

–

–

Wild Dragon

–

–

–

–

4,18

7,08

–

–

–

–

AR Com e Represent.

02.795.538

Shark Energy

–

–

–

–

3,86

–

–

–

–

–

Bebidas Grassi

01.731.172

Bali Hai

3,26

–

7,70

–

–

–

–

–

–

–

Baly

2,62

–

6,30

–

3,65

–

–

–

–

–

Dopping

3,26

–

6,78

8,32

–

–

–

–

–

–

Bebidas Thomsen

82.636.770

Megathom

–

–

5,39

–

–

–

–

–

–

–

Bug Comércio de Bebidas

10.442.038

Bug Energy Drink

–

–

8,25

–

3,26

–

–

–

–

–

Cervejaria Malta

44.367.522

Net Power

–

–

–

–

–

5,48

–

–

–

–

Chiamulera

90.586.405

Orbit

3,35

–

7,95

–

–

–

–

–

–

–

Comary

29.588.019

Red Hot

–

–

–

–

3,87

–

–

–

–

–

X-Treme

–

–

–

–

3,48

–

–

–

–

–

Comexim

58.150.087

Athlética, todos os sabores

–

–

–

–

–

–

–

–

3,12

–

Carbon, todos os sabores

3,66

–

–

–

–

–

–

–

–

–

Distribuidora Muller

84.298.900

Black Dragon

–

–

–

–

3,12

5,48

–

–

–

–

Red Dragon

–

–

–

–

3,12

5,48

–

–

–

–

Status

2,99

–

7,70

–

–

–

–

–

–

–

Dry

03.291.860

Vibe Energy

–

–

–

–

4,18

–

–

–

–

–

Energia Internacional

10.422.916

Effect Energy Drink

3,32

–

7,83

–

4,34

–

–

–

–

–

Energia

08.196.490

Speed Up

–

–

–

–

4,18

6,12

–

–

–

–

Falcon

09.657.722

Falcon Energy Drink – 250 ml

–

3,77

7,70

–

3,38

–

–

–

–

–

Falcon Energy Drink – 266 ml

–

–

–

–

3,18

–

–

–

–

–

Globalbev

04.175.027

Extra Power

–

–

–

–

4,77

6,48

–

–

–

–

Extra Power 310 ml

–

–

–

–

–

5,60

–

–

–

–

Flying Horse

–

–

–

–

5,47

5,86

–

–

–

–

Flying Horse 310 ml

–

–

–

–

–

5,61

–

–

–

–

Marathon

–

2,96

–

–

–

–

–

2,60

–

–

Monster

–

–

–

–

3,05

7,21

–

–

–

–

On Line

–

–

–

–

4,18

–

–

–

–

–

H. F. S.

10.434.648

Blue Wish Energy Drink

3,32

–

–

–

–

–

–

–

–

–

Horizonte

03.968.536

Bad Boy Power Drink

–

–

–

–

4,84

–

–

–

–

–

Giant Bad Boy Power Drink

–

–

7,95

–

–

–

–

–

–

–

INAB

82.206.004

Bombastic – 350 ml

–

–

–

–

–

5,48

–

–

–

–

Bombastic – 473 ml

–

–

–

–

–

5,81

–

–

–

–

JPG

10.985.860

Fuel Energy Drink

–

–

–

–

4,82

–

–

–

–

–

Kaecher

07.782.416

Mr Fresh

–

3,66

–

10,41

–

–

–

–

–

–

Kaol Bebidas

12.851.889

Ecco Energizing

–

–

–

–

3,65

–

–

–

–

–

MG Silva

08.530.160

Nitrix

3,31

–

–

–

–

–

–

–

–

–

Multidrink

72.565.765

Fuzzy

3,26

4,01

7,70

–

3,79

–

–

–

–

–

Power Draw

3,26

3,66

7,70

–

3,38

–

–

–

–

–

Muraro

89.962.781

Naki

–

4,02

–

–

–

–

–

–

–

–

NewAge

01.307.936

220 V

–

–

7,70

–

3,95

5,81

–

–

–

–

220 V

–

–

7,70

–

3,95

5,81

–

–

–

–

Ninja

10.936.845

Ninja Big

–

–

7,70

8,32

–

–

–

–

–

–

Ninja Guaraná – 10 ml

0,92

–

–

–

–

–

–

–

–

–

Ninja Guaraná – 20 ml

1,20

–

–

–

–

–

–

–

–

–

Ninja Guaraná – 50 ml

1,84

–

–

–

–

–

–

–

–

–

Ninja Power

3,26

–

6,19

–

3,90

–

–

–

–

–

Ninja Power – 100 ml

2,30

–

–

–

–

–

–

–

–

–

Red Bull

02.946.761

Red Bull Energy Drink

–

–

–

–

6,53

8,24

–

–

–

–

 

Red Bull Energy Drink – 473 ml

–

–

–

–

–

9,42

–

–

–

–

Rock Art Brasil

07.968.378

Sports Drinks

–

–

–

–

4,50

–

–

–

–

–

Santa Ana

59.927.582

Decatlon

–

–

–

–

–

–

–

2,97

–

–

Sarandi

97.318.943

Citrus

–

–

–

–

–

–

–

1,23

–

2,76

Red Rex

2,32

–

–

–

–

–

–

–

–

–

Red Rex 2.000 ml

–

–

–

12,11

–

–

–

–

–

–

South American Beverage

11.033.665

Rocket Fuel

–

–

–

–

3,79

–

–

–

–

–

Spricigo

03.239.291

Black Lince

2,76

–

6,29

–

–

–

–

–

–

–

Tatuzinho

49.629.777

Atomic

–

–

–

–

3,79

–

–

–

–

–

Tonel/Limongi

3776294/565637 86

MSX

–

3,73

–

10,18

–

–

–

–

–

–

Ultrapan

62.548.409

Energética HP

–

–

–

–

3,05

–

–

–

–

–

Energil Sport

–

–

–

–

–

–

–

2,65

–

–

Energil Sport Boot

–

–

–

–

–

–

–

3,40

–

–

HP Hot Power

–

–

–

–

3,05

5,48

–

–

–

–

Power Bull

–

–

7,70

–

–

–

–

–

–

–

Vinhos Randon Ltda.

86.552.676

Hits Power

2,99

–

7,70

–

–

–

–

–

–

–

Vonpar/MAIS

45.913.696 04.205.454

Burn

–

–

–

–

5,49

6,88

–

–

–

–

Burn OW

5,58

–

–

–

–

–

–

–

–

–

Gladiator

–

–

–

–

4,18

5,49

–

–

–

–

I9

–

–

–

–

–

–

–

2,36

–

–

Powerade

–

2,47

–

–

–

–

–

–

–

–

West Paraná

03.923.876

XT

–

3,66

–

–

–

–

–

–

–

–

Demais

6,14

4,42

9,08

13,32

7,18

10,36

2,26

3,74

4,94

3,04

Notas:
1. Valores expressos em Reais, por Unidade;
2. Para os produtos não relacionados na tabela, ou sem valor correspondente, ou lançados no mercado após a publicação deste Ato Diat, será considerado o valor da embalagem vinculado à descrição “Demais”;
3. Na hipótese de que a mercadoria não esteja relacionada neste anexo, inclusive na forma do item anterior, a base de cálculo será a prevista no § 2º, do artigo 42, do Anexo III, do RICMS-SC;
4. 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.

O Portal Contábeis se isenta de quaisquer responsabilidades civis sobre eventuais discussões dos usuários ou visitantes deste site, nos termos da lei no 5.250/67 e artigos 927 e 931 ambos do novo código civil brasileiro.