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- SUBSTITUIÇÃO TRIBUTARIA REF. ART. 313-Y E 313-Z DO RICMS.
- CONVENIO ICMS 35/2011 CONFAZ-NÃO APLICABILIDADE DA MVA AJUSTADA POR REMETENTE
SIMPLES NACIONAL.
- PERMITE O APROVEITAMENTO DO CREDITO DE ICMS CORRESPONDENTE A ALIQUOTA DE 3,41%
NOS TERMOS DO ART.23 DA LC 123'. "DOC. EMITIDO POR ME OU EPP OPTANTE PELO SIMPLES
NACIONAL NÃO GERA DIREITO A CREDITO FISCAL DE ICMS, ISS, E IPI".

Codigo NCM UF IVA %Venda IPI CFOP CSOSN CST Aliq Cred
73269090AL 73269090 AL 80 23,6% 0 .401 202 010 17 7
73109090AL 73109090 AL 89 25,13% 0 .401 202 010 17 7
76109000AL 76109000 AL 38 16,46% 0 .401 201 010 17 7
85381000AL 85381000 AL 71,78 22,2% 0 .401 202 010 17 7
73109090AP 73109090 AP 59 20,03% 0 .401 202 010 17 7
73269090AP 73269090 AP 52 18,84% 0 .401 202 010 17 7
76109000AP 76109000 AP 32 15,44% 0 .401 202 010 17 7
76109000BA 76109000 BA 38 16,46% 0 .401 202 010 17 7
73109090BA 73109090 BA 89 25,13% 0 .401 202 010 17 7
73269090BA 73269090 BA 80 23,6% 0 .401 202 010 17 7
85381000DF 85381000 DF 41 16,97% 0 .401 202 010 17 7
73109090DF 73109090 DF 59 20,03% 0 .401 202 010 17 7
73269090ES 73269090 ES 52 18,84% 0 .401 202 010 17 7
76109000ES 76109000 ES 32 15,44% 0 .401 202 010 17 7
73109090ES 73109090 ES 59 20,03% 0 .401 202 010 17 7
73269090GO 73269090 GO 52 18,84% 0 .401 202 010 17 7
73109090GO 73109090 GO 59 20,03% 0 .401 202 010 17 7
85381000GO 85381000 GO 41 16,97% 0 .401 202 010 17 7
76109000GO 76109000 GO 32 15,44% 0 .401 202 010 17 7
73269090MA 73269090 MA 52 18,84% 0 .401 202 010 17 7
76109000MA 76109000 MA 32 15,44% 0 .401 202 010 17 7
73109090MA 73109090 MA 59 20,03% 0 .401 202 010 17 7
85381000MG 85381000 MG 41 13,38% 0 .401 202 010 18 12
76109000MG 76109000 MG 40 13,2% 0 .401 202 010 18 12
73269090MG 73269090 MG 75 19,5% 0 .401 202 010 18 12
73109090MG 73109090 MG 75 19,5% 0 .401 202 010 18 12
85381000PE 85381000 PE 40 22,2% 0 .401 202 010 17 7
73269090PE 73269090 PE 80 23,6% 0 .401 202 010 17 7
73109090PE 73109090 PE 89 25,13% 0 .401 202 010 17 7
76109000PE 76109000 PE 38 16,46% 0 .401 202 010 17 7
73269090PR 73269090 PR 52 15,36% 0 .401 202 010 18 12
76109000PR 76109000 PR 32 11,76% 0 .401 202 010 18 12
85381000PR 85381000 PR 41 13,38% 0 .401 202 010 18 12
73109090PR 73109090 PR 59 16,62% 0 .401 202 010 18 12
76109000RJ 76109000 RJ 38 14,22% 0 .401 202 010 18 12
85381000RJ 85381000 RJ 40 13,2% 0 .401 202 010 18 12
73109090RJ 73109090 RJ 89 16,62% 0 .401 202 010 18 12
73269090RJ 73269090 RJ 80 23,6% 0 .401 202 010 18 12
76109000RS 76109000 RS 32 10,44% 0 .401 202 010 18 12
73109090RS 73109090 RS 59 15,03% 0 .401 202 010 18 12
73269090RS 73269090 RS 52 13,84% 0 .401 202 010 18 12
85381000RS 85381000 RS 41 13,38% 0 .401 202 010 18 12
73109090SC 73109090 SC 59 15,03% 0 .401 202 010 17 12
73269090SC 73269090 SC 52 13,84% 0 .401 202 010 17 12
76109000SC 76109000 SC 32 10,44% 0 .401 202 010 17 12
85381000SC 85381000 SC 40 11,8% 0 .401 202 010 17 12
73109090SE 73109090 SE 59 20,03% 0 .401 202 010 17 7
76109000SE 76109000 SE 32 15,44% 0 .401 202 010 17 7
85381000SE 85381000 SE 41 16,97% 0 .401 202 010 17 7
73269090SE 73269090 SE 52 18,84% 0 .401 202 010 17 7
73109090SP 73109090 SP 75 13,5% 0 .401 202 010 18 18
85381000SP 85381000 SP 55 9,9% 0 .401 202 010 18 18
73269090SP 73269090 SP 75 13,5% 0 .401 202 010 18 18
76109000SP 76109000 SP 39 7,02% 0 .401 202 010 18 18