Devido às festividades de Fim de Ano, não teremos expediente nos dias 31/12/2025 a partir das 12 horas e 01/01/2026. Retornaremos no dia 02/01/2026 às 12:30 horas. Contamos com a compreensão de todos.

Convênio ICMS nº 102 de 27/07/2007


 Publicado no DOU em 30 jul 2007


Altera os Convênios ICMS 03/99 e 140/02, relativamente a percentuais de margem de valor agregado para as operações com combustíveis e lubrificantes, derivados ou não de petróleo.


Comercio Exterior

O Conselho Nacional de Política Fazendária - CONFAZ, na sua 107ª reunião extraordinária, realizada em Brasília, DF, no dia 27 de julho de 2007, tendo em vista o disposto nos arts. 102 e 199 do Código Tributário Nacional (Lei nº 5.172, de 25 de outubro de 1966) e nos arts. 6º ao 10 da Lei Complementar nº 87, de 13 de setembro de 1996, resolve celebrar o seguinte

CONVÊNIO

1 - Cláusula primeira. Os percentuais constantes dos Anexos I e II do Convênio ICMS 03/99, de 16 de abril de 1999, aplicáveis às unidades federadas indicadas, ficam alterados como segue:

ANEXO I

OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

UFGasolina Automotiva e Álcool AnidroÁlcool HidratadoÓleo Combustível
InternasInterestaduaisInternasInterestaduaisInternasInterestaduais
Alíquota 7%Alíquota 12%
AC39,21%83,97%41,58%73,45%64,60%9,62%36,42%
AL34,28%79,03%12,23%39,16%31,68%16,94%40,89%
AM13,56%51,41%19,44%68,26%59,26%--
AP39,23%85,64%15,04%42,65%34,98%32,52%59,67%
*BA23,71%69,47%31,69%63,30%54,53%10,30%37,27%
CE24,55%70,62%34,17%66,37%57,43%9,62%36,42%
DF21,45%61,93%35,02%67,42%58,42%9,94%46,58%
ES85,41%153,99%48,14%88,73%78,58%--
GO21,41%64,06%13,76%42,97%35,28%54,78%86,48%
MA26,18%68,24%14,95%42,54%34,87%9,62%36,42%
MG90,92%154,56%114,83 %-152,07%15,47%40,82%
MS41,38%88,50%66,31%106,23%95,14%34,56%62,12%
MT69,67%124,93%114,64 %184,10%184,10%138,36%184,70%
PA21,09%72,98%20,44%60,01%51,41%9,62%36,42%
PB18,09%57,45%15,45%43,15%35,46%22,29%47,33%
PE38,23%84,30%36,37%69,09%60,00%16,28%40,10%
PI22,14%62,85%45,79%80,78%71,16%11,89%34,81%
PR63,31%120,69 %38,41%56,98%48,54%20,23%46,67%
RJ31,92%88,46%34,36%81,09%71,35%11,35%23,46%
RN22,08%62,78%31,91%63,57%54,78%13,23%36,42%
RO34,26%79,01%32,81%64,68%55,83%9,97%36,86%
RR17,80%47,25%20,00%48,81%40,81%9,97%36,86%
RS23,87%65,16%32,52%64,32%55,49%9,96%32,48%
SC66,61%122,15%44,18%78,79%69,19%9,93%36,81%
SE18,46%62,27%9,73%39,80%32,28%--
SP56,35%108,46%25,00%Nihil46,67%10,48%34,73%
TO33,32%77,76%71,19%112,28 %100,87%58,60%91,09%

* MVA's alteradas por este Convênio ICMS

ANEXO II

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

UFGasolina AutomotivaÓleo DieselGLPÓleo CombustívelGás Natural Veicular
InternasInterestaduaisInternasInterestaduaisInternasInterestaduaisInternasInterestaduaisInternas
AC101,12%166,51%41,13%84,29%136,32%180,65%41,45%76,22%30%
AL86,45%148,60%27,18%53,23%73,36%97,00%35,10%62,77%204,97%
AM63,93%118,57%22,24%47,28%86,48%124,67%--30%
AP93,33%157,77%79,95%116,81%125,55%156,31%33,17%60,45%30%
*BA70,40%133,42%27,84%50,40%98,32%138,97%31,46%58,38%203,53%
CE67,09%128,90%13,80%37,10%95,61%135,68%29,76%56,34%214,30%
DF68,25%124,34%31,09%48,97%73,88%97,59%9,94%46,58%30%
ES143,33%233,33%45,86%65,75%116,07%160,32%--151,58%
GO56,46%111,43%17,54%33,56%106,72%134,91%28,47%54,78%30%
MA75,19%133,59%26,76%52,72%68,25%102,72%--30%
MG90,92%154,56%27,74%55,78%73,07%111,06%--207,40%
MS96,03%161,38%45,36%75,13%138,39%170,90%--243,30%
MT133,85%189,97%148,92%172,91%159,50%180,32%148,92%178,91%223,41%
PA68,00%140,00%37,92%66,17%97,38%137,81%29,76%56,34%30%
PB63,90%118,53%20,97%45,75%74,69%110,47%19,52%44,00%182,13%
PE84,30%145,74%19,34%45,54%92,76%119,05%30,31%57,00%168,96%
PI69,15%125,54%26,08%51,90%53,40%84,82%100,00%100,00%30%
PR63,31%120,69%22,00%38,64%98,82%125,93%-68,69%30,00%
RJ83,08%161,54%42,83%64,17%48,30%68,53%49,45%84,50%-
RN68,67%124,90%14,86%38,38%84,19%121,92%--201,67%
RO87,17%149,55%17,77%57,03%108,54%136,98%
RR107,72%159,65%45,81%75,67%118,16%162,84%---
RS70,51%127,35%23,57%40,42%131,91%163,53%30,70%57,47%-
SC117,84%190,45%43,04%62,55%188,64%228,00%40,80%69,64%30%
SE52,96%109,54%17,94%42,10%95,99%136,14%4,97%26,47%131,71%
SP56,35%108,46%27,67%45,09%81,99%106,80%---
TO84,86%146,48%26,67%52,61%84,06%109,15%58,60%91,09%30%

* MVA's alteradas por este Convênio ICMS

2 - Cláusula segunda. Os percentuais constantes dos Anexos I a VI do Convênio ICMS 140/02, de 13 de dezembro de 2002, aplicáveis à unidade federada indicada, ficam alterados como segue:

ANEXO I

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UFGasolina Automotiva e Álcool AnidroÓleo Combustível
InternasInterestaduaisInternasInterestaduais
AL88,11%150,81%28,63%54,97%
AM19,37%59,16%9,62%36,42%
AP95,01%160,02%32,88%60,10%
*BA59,87%118,99%10,30%32,89%
CE72,58%136,41%9,62%32,07%
DF64,91%119,88%9,94%46,58%
ES152,71%246,18%--
GO45,95%97,23%54,78%86,48%
MA76,36%135,14%18,98%32,18%
MG169,61%259,48%27,02%54,90%
MS93,52%158,02%34,56%62,12%
MT74,26%142,01%129,72%175,77%
PA67,86%139,80%--
PB64,05%118,73%22,69%47,82%
PE99,83%166,44%16,28%40,10%
PI65,38%120,51%11,89%34,81%
PR112,15%186,69%-66,61%
RJ83,37%161,96%0,00%23,46%
RN73,43%131,24%13,31%36,51%
RO85,15%146,87%9,62%36,42%
RS58,90%111,87%13,05%36,21%
SC64,42%119,22%9,93%36,81%
SE44,32%97,70%--
SP90,43%153,90%18,73%44,80%
TO82,49%143,32%58,60%91,09%

* MVA's alteradas por este Convênio ICMS

ANEXO II

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UFGasolina AutomotivaÓleo DieselGLPÓleo Combustível
InternasInterestaduaisInternasInterestaduaisInternasInterestaduaisInternasInterestaduais
AL169,63%259,51%40,90%69,76%73,36%97,00%36,95%65,00%
AM325,53%467,38%94,33%134,14%137,01%185,55%25,99%51,80%
AP179,52%272,70%120,82%166,05%125,55%156,31%34,92%62,55%
*BA122,35%204,59%23,99%65,32%98,35%138,97%31,46%58,38%
CE104,98%180,79%35,82%63,64%95,61%135,68%35,44%63,19%
DF132,40%209,87%43,78%63,39%73,88%97,59%9,94%46,58%
ES237,78%362,71%55,54%76,75%116,07%160,32%--
GO89,28%155,78%23,71%40,58%106,72%134,91%28,47%54,78%
MA152,69%236,92%40,79%69,63%68,25%102,72%81,11%141,48%
MG169,61%259,48%52,76%86,29%73,07%111,06%--
MS175,45%267,27%59,16%91,76%138,39%170,90%--
MT142,38%215,27%139,52%169,71%117,99%138,90%139,52%169,71%
PA136,60%237,99%35,39%63,12%99,33%140,16%--
PB134,80%213,07%34,49%62,04%74,69%110,47%20,98%45,76%
PE166,44%255,25%30,08%58,63%92,76%119,05%30,31%57,00%
PI132,27%209,69%38,80%67,23%53,40%84,82%100,00%100,00%
PR112,15%186,69%32,10%50,12%98,82%125,93%-66,61%
RJ158,61%269,45%54,99%78,15%48,30%68,53%50,13%85,34%
RN148,38%231,17%39,57%68,16%84,19%121,92%--
RO164,68%252,91%46,28%76,24%108,54%136,98%--
RS120,77%194,36%31,22%49,12%131,92%163,55%38,88%67,33%
SC249,67%366,22%63,30%85,56%188,64%228,00%40,80%69,94%
SE87,72%157,15%24,55%50,06%95,99%136,14%4,97%26,47%
SP90,43%153,90%36,79%55,44%81,99%106,80%nihilnihil
TO159,75%246,34%38,70%67,10%84,06%109,15%60,07%92,85%

* MVA's alteradas por este Convênio ICMS

ANEXO III

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UFGasolina Automotiva e Álcool AnidroÓleo Combustível
InternasInterestaduaisInternasInterestaduais
AL68,27%124,35%32,42%59,55%
AM17,80%57,06%9,62%36,42%
AP74,47%132,63%38,62%67,01%
*BA56,11%113,85%13,36%36,58%
CE57,07%115,16%13,11%36,28%
DF52,19%102,93%9,94%46,58%
ES146,82%238,11%--
GO44,04%94,65%74,19%109,87%
MA58,12%110,83%3,06%37,41%
MG139,25%219,00%30,55%59,20%
MS77,17%136,22%34,99%62,63%
MT69,67%162,03%138,44%179,76%
PA54,53%120,76%--
PB47,98%97,31%27,91%54,11%
PE73,22%130,95%17,85%41,99%
PI53,06%104,07%14,99%38,54%
PR105,35%177,50%-68,65%
RJ68,36%140,51%-25,76%
RN55,92%107,90%18,44%42,70%
RO68,24%124,33%15,01%38,57%
RR77,47%136,63%15,01%38,57%
RS55,22%106,96%--
SC64,42%119,22%9,93%36,81%
SE42,28%94,90%--
SP87,74%150,31%19,11%45,25%
TO67,07%122,76%58,63%91,12%

* MVA's alteradas por este Convênio ICMS

ANEXO IV

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UFGasolina AutomotivaÓleo DieselGLPÓleo Combustível
InternasInterestaduaisInternasInterestaduaisInternasInterestaduaisInternasInterestaduais
AL133,65%211,53%49,77%80,45%76,74%100,84%41,32%70,26%
AM167,63%256,84%69,12%103,76%103,49%145,17%21,92%46,89%
AP142,26%223,02%111,92%155,33%126,27%157,12%39,30%67,83%
*BA115,03%194,55%35,05%80,06%110,51%153,62%33,62%60,99%
CE101,97%176,67%46,99%77,09%110,06%153,09%38,84%67,28%
DF110,84%181,13%52,84%73,68%79,86%104,39%9,94%46,58%
ES229,38%351,20%67,96%90,87%167,68%222,51%--
GO86,70%152,30%31,40%49,31%147,63%181,40%44,58%74,19%
MA119,54%192,71%49,28%79,85%74,15%109,82%86,59%148,79%
MG139,25%219,00%64,47%100,57%76,91%115,75%--
MS145,65%227,54%71,18%106,24%139,72%172,41%--
MT133,85%189,97%149,49%179,55%167,35%187,72%149,49179,55%
PA114,40%206,29%43,56%72,97%111,02%154,24%--
PB105,38%173,85%42,46%71,64%78,33%114,85%25,02%50,62%
PE130,95%207,94%40,85%71,77%93,00%119,32%30,65%57,41%
PI111,97%182,63%48,48%78,89%59,44%92,10%100,00%100,00%
PR105,35%177,50%42,24%61,64%137,52%170,13%-68,65%
RJ133,65%233,79%66,84%91,77%54,72%75,82%56,50%93,21%
RN116,45%188,60%47,69%77,95%86,62%124,84%--
RO133,41%211,22%58,68%91,18%109,02%137,52%--
RS113,68%184,90%44,06%63,71%131,92%163,55%36,71%64,71%
SC172,98%263,97%66,77%89,51%197,39%237,94%--
SE84,96%153,37%32,85%60,06%134,08%182,02%18,13%42,33%
SP87,74%150,31%48,60%68,87%142,73%175,83%nihilnihil
TO131,65%208,87%49,17%79,72%88,88%114,64 %65,90%99,87%

* MVA's alteradas por este Convênio ICMS

ANEXO V

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UFGasolina Automotiva e Álcool AnidroÓleo Combustível
InternasInterestaduaisInternasInterestaduais
AL135,72%214,30%34,55%62,10%
AM17,80%57,06%9,62%36,42%
AP144,38%225,83%38,99%67,46%
*BA101,73%176,34%37,50%65,67%
CE117,78%198,33%14,66%38,15%
DF106,66%175,54%9,94%46,58%
ES282,38%423,81%--
GO79,94%143,17%74,19%109,87%
MA121,00%194,67%90,37%153,83%
MG237,85%350,47%32,94%62,12%
MS142,50%223,34%40,75%69,57%
MT191,54%284,88%150,43%198,99%
PA114,22%206,03%--
PB105,57%174,10%28,34%54,62%
PE150,41%233,88%21,63%46,54%
PI107,25%176,33%17,04%41,01%
PR166,76%260,49%-74,28%
RJ134,02%234,32%0,00%29,29%
RN117,33%189,78%18,52%42,79%
RO132,02%209,36%0,00%0,00%
RS99,13%165,50%18,25%42,48%
SC66,61%122,15%9,93%36,81%
SE81,31%148,37%--
SP139,12%218,83%24,26%51,54%
TO128,68%204,91%65,90%99,88%

* MVA's alteradas por este Convênio ICMS

ANEXO VI

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UFGasolina AutomotivaÓleo DieselGLPÓleo Combustível
InternasInterestaduaisInternasInterestaduaisInternasInterestaduaisInternasInterestaduais
AL237,89%350,52%65,93%99,92%107,28%135,54%43,25%72,59%
AM239,58%352,77%65,02%98,82%95,82%136,01%20,45%45,12%
AP250,28%367,04%160,05%213,31%169,68%206,46%41,13%70,03%
*BA180,58%284,36%48,83%98,44%139,98%189,14%37,50%65,67%
CE160,07%256,27%59,95%92,71%136,68%185,15%41,67%70,69%
DF191,23%288,31%67,63%90,49%107,90%136,25%9,94%46,58%
ES429,96%625,97%80,93%105,60%167,68%222,51%--
GO135,41%218,12%39,16%58,13%147,63%181,40%44,58%74,19%
MA216,65%322,21%65,80%99,76%103,57%145,27%90,37%153,83%
MG237,85%350,47%80,28%119,86%109,93%156,01%--
MS245,18%360,24%87,44%125,83%185,03%223,90%--
MT311,77%410,59%162,12%193,70%210,33%235,23%162,12%193,70%
PA201,95%331,35%59,44%92,10%141,18%190,57%--
PB194,24%292,32%58,38%90,82%111,36%154,65%26,55%52,46%
PE233,88%345,18%53,52%87,22%130,48%161,91%36,30%64,22%
PI191,06%288,08%63,46%96,94%85,60%123,62%100,00%100,00%
PR166,76%260,49%54,02%75,02%137,72%170,13%-74,28%
RJ230,04%371,49%81,04%108,10%77,32%101,50%57,21%94,09%
RN211,25%315,00%64,37%98,03%122,86%168,50%--
RO231,68%342,24%72,27%107,55%149,34%183,34%-
RS176,65%268,87%52,99%73,85%177,28%215,09%45,27%75,03%
SC338,18%484,24%90,38%116,34%245,11%292,17%47,28%77,44%
SE138,31%226,45%41,29%70,23%134,08%182,02%18,13%42,33%
SP139,12%218,83%61,09%83,06%142,73%175,83%nihilnihil
TO225,51%334,01%63,33%96,79%120,07%150,08%67,43%101,72%

* MVA's alteradas por este Convênio ICMS

3 - Cláusula terceira. Este convênio entra em vigor na data de sua publicação no Diário Oficial da União, produzindo efeitos a partir de 1º de agosto de 2007.

Presidente do CONFAZ - Bernard Appy p/ Guido Mantega; Acre - Mâncio Lima Cordeiro; Alagoas - Maria Fernanda Quintella Brandão Vilela; Amapá - Joel Nogueira Rodrigues; Amazonas - Isper Abrahim Lima; Bahia - Carlos Martins Marques de Santana; Ceará - Carlos Mauro Benevides Filho; Distrito Federal - Luiz Tacca Junior; Espírito Santo - José Teófilo Oliveira; Goiás - Jorcelino José Braga; Maranhão - José de Jesus do Rosário Azzolini; Mato Grosso - Waldir Júlio Teis; Mato Grosso do Sul - Mário Sérgio Maciel Lorenzetto; Minas Gerais - Simão Cirineu Dias; Pará - José Raimundo Barreto Trindade; Paraíba - Milton Gomes Soares; Paraná - Heron Arzua; Pernambuco - Djalmo de Oliveira Leão; Piauí - Antônio Rodrigues de Sousa Neto; Rio de Janeiro - Joaquim Vieira Ferreira Levy; Rio Grande do Norte - João Batista Soares de Lima; Rio Grande do Sul - Aod Cunha de Moraes Junior; Rondônia - José Genaro de Andrade; Roraima - Antônio Leocádio Vasconcelos Filho; Santa Catarina - Sérgio Rodrigues Alves; São Paulo - Mauro Ricardo Machado Costa; Sergipe - Nilson Nascimento Lima; Tocantins - Dorival Roriz Guedes Coelho.