PORTARIA SSER Nº 180 DE 11 MARÇO DE 2019

ACRESCENTA MERCADORIAS AO ANEXO ÚNICO DA PORTARIA SSER Nº 171/2018, QUE  DISPÕE  SOBRE A  BASE  DECÁLCULO DA SUBSTITUIÇÃO TRIBUTÁRIA DO  ICMS NAS OPERAÇÕES COM CERVEJA, CHOPE, REFRIGERANTES, ÁGUA MINERAL E BEBIDA ISOTÔNICA EENERGÉTICA.

O SUBSECRETÁRIO DE ESTADO DE RECEITA, no uso de suas atribuições legais e tendo em vista o disposto no § 4º, do artigo 1º e       no artigo 6º, da Resolução SEFAZ nº 358, de 13  de  dezembro de 2018,

RESOLVE:

Art. 1º – Ao Anexo Único da Portaria SSER nº 171, de 19  de  dezembro de 2018, ficam acrescentadas as seguintes mercadorias:

I – ao inciso I – CERVEJAS

1.4 – Outras Marcas

[table width =”100%” style =”table-bordered” responsive =”false”]
[table_head]
[th_column]Subitem[/th_column]
[th_column]Marca[/th_column]
[th_column]Volume (ml)[/th_column]
[th_column]Alumínio Descartável[/th_column]
[th_column]Lata[/th_column]
[th_column]Vidro Descartável[/th_column]
[th_column]Vidro/Pet Retornável[/th_column]
[/table_head]
[table_body]
[table_row]
[row_column]1.4.153[/row_column]
[row_column]Cerpa Prime[/row_column]
[row_column]Até 310[/row_column]
[row_column][/row_column]
[row_column]3,14[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[/table_row]
[table_row]
[row_column]1.4.154[/row_column]
[row_column]Cerpa Prime[/row_column]
[row_column]De 311 a 360[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column]3,99[/row_column]
[row_column][/row_column]
[/table_row]
[table_row]
[row_column]1.4.155[/row_column]
[row_column]Cerpa Export[/row_column]
[row_column]Até 310[/row_column]
[row_column][/row_column]
[row_column]3,02[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[/table_row]
[table_row]
[row_column]1.4.156[/row_column]
[row_column]Cerpa Export[/row_column]
[row_column]De 311 a 360[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column]3,80[/row_column]
[row_column][/row_column]
[/table_row]
[table_row]
[row_column]1.4.157[/row_column]
[row_column]Cerpa Tijuca[/row_column]
[row_column]Até 269[/row_column]
[row_column][/row_column]
[row_column]1,94[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[/table_row]
[table_row]
[row_column]1.4.158[/row_column]
[row_column]Cerpa Tijuca[/row_column]
[row_column]De 270 a 310[/row_column]
[row_column][/row_column]
[row_column]2,94[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[/table_row]
[table_row]
[row_column]1.4.159[/row_column]
[row_column]Cerpa Tijuca[/row_column]
[row_column]De 311 a 360[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column]3,45[/row_column]
[row_column][/row_column]
[/table_row]
[table_row]
[row_column]1.4.160[/row_column]
[row_column]Cerpa Tijuca[/row_column]
[row_column]De 361 a 660[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column]6,00[/row_column]
[row_column]5,50[/row_column]
[/table_row]
[table_row]
[row_column]1.4.161[/row_column]
[row_column]Cerpa Tijuca PuroMalte[/row_column]
[row_column]De 311 a 360[/row_column]
[row_column][/row_column]
[row_column]2,53[/row_column]
[row_column]3,65[/row_column]
[row_column][/row_column]
[/table_row]
[table_row]
[row_column]1.4.162[/row_column]
[row_column]Cerpa Tijuca PuroMalte[/row_column]
[row_column]De 361 a 660[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column]6,10[/row_column]
[row_column]6,09[/row_column]
[/table_row]
[table_row]
[row_column]1.4.163[/row_column]
[row_column]Cerpa Draft[/row_column]
[row_column]Até 310[/row_column]
[row_column][/row_column]
[row_column]1,97[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[/table_row]
[table_row]
[row_column]1.4.164[/row_column]
[row_column]Cerpa Draft[/row_column]
[row_column]De 311 a 360[/row_column]
[row_column][/row_column]
[row_column]1,99[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[/table_row]
[table_row]
[row_column]1.4.165[/row_column]
[row_column]Cerpa Draft[/row_column]
[row_column]De 361 a 660[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column]3,97[/row_column]
[/table_row]
[table_row]
[row_column]1.4.166[/row_column]
[row_column]Cerpa Gold[/row_column]
[row_column]Até 310[/row_column]
[row_column][/row_column]
[row_column]1,55[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[/table_row]
[table_row]
[row_column]1.4.167[/row_column]
[row_column]Cerpa Gold[/row_column]
[row_column]De 311 a 360[/row_column]
[row_column][/row_column]
[row_column]2,00[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[/table_row]
[table_row]
[row_column]1.4.168[/row_column]
[row_column]Cerpa Gold[/row_column]
[row_column]De 361 a 660[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column]4,10[/row_column]
[/table_row]
[table_row]
[row_column]1.4.169[/row_column]
[row_column]Cerpa Nevada[/row_column]
[row_column]De 311 a 360[/row_column]
[row_column][/row_column]
[row_column]1,70[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[/table_row]
[table_row]
[row_column]1.4.170[/row_column]
[row_column]Cerpa Nevada[/row_column]
[row_column]De 361 a 660[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column]3,30[/row_column]
[/table_row]
[table_row]
[row_column]1.4.171[/row_column]
[row_column]Cerpa Chopp[/row_column]
[row_column]1000[/row_column]
[row_column]8,00[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column][/row_column]
[/table_row]
[table_row]
[row_column]1.4.172[/row_column]
[row_column]Cerpa Chopp Puro Malte[/row_column]
[row_column]1000[/row_column]
[row_column]8,50[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column][/row_column]
[/table_row]
[/table_body]
[/table]

II. ao inciso II – REFRIGERANTES

2.3 – Outras Marcas

[table width =”100%” style =”table-bordered” responsive =”false”]
[table_head]
[th_column]Subitem[/th_column]
[th_column]Marca[/th_column]
[th_column]Volume (ml)[/th_column]
[th_column]PET[/th_column]
[th_column]Vidro/PET Retornável[/th_column]
[th_column]Lata[/th_column]
[th_column]Vidro Não Retornável/Descartável[/th_column]
[/table_head]
[table_body]
[table_row]
[row_column]2.3.103[/row_column]
[row_column]Wewi Cola Orgânica[/row_column]
[row_column]De 255 até 360[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column]4,00[/row_column]
[row_column]3,50[/row_column]
[/table_row]
[table_row]
[row_column]2.3.104[/row_column]
[row_column]Wewi Cola Zero[/row_column]
[row_column]Até 255[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column]3,50[/row_column]
[/table_row]
[table_row]
[row_column]2.3.105[/row_column]
[row_column]Wewi Guaraná Orgânico[/row_column]
[row_column]De 255 até 360[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column]4,00[/row_column]
[row_column]3,50[/row_column]
[/table_row]
[table_row]
[row_column]2.3.106[/row_column]
[row_column]Wewi Guaraná Zero[/row_column]
[row_column]De 255 até 360[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column]4,00[/row_column]
[row_column]3,50[/row_column]
[/table_row]
[table_row]
[row_column]2.3.107[/row_column]
[row_column]Wewi Laranja Orgânica[/row_column]
[row_column]De 255 até 360[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column]4,00[/row_column]
[row_column]3,50[/row_column]
[/table_row]
[table_row]
[row_column]2.3.108[/row_column]
[row_column]Wewi Tônica Orgânica (Clássica / Tangerina / Rosé / Ginger)[/row_column]
[row_column]Até 255[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column]3,50[/row_column]
[/table_row]
[table_row]
[row_column]2.3.109[/row_column]
[row_column]Wewi Tea Soda Mate Orgânico[/row_column]
[row_column]Até 255[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column]3,50[/row_column]
[/table_row]
[table_row]
[row_column]2.3.110[/row_column]
[row_column]Wewi Lemon Sour[/row_column]
[row_column]Até 255[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column]3,50[/row_column]
[/table_row]
[table_row]
[row_column]2.3.111[/row_column]
[row_column]Cerpa Guaraná / Cola/ Laranja / Uva / Limão[/row_column]
[row_column]De 270 a 360[/row_column]
[row_column][/row_column]
[row_column]1,60[/row_column]
[row_column]2,00[/row_column]
[row_column][/row_column]
[/table_row]
[table_row]
[row_column]2.3.112[/row_column]
[row_column]Cerpa Guaraná / Cola / Laranja / Uva / Limão[/row_column]
[row_column]De 1501 a 2000[/row_column]
[row_column]4,33[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column][/row_column]
[/table_row]
[table_row]
[row_column]2.3.113[/row_column]
[row_column]Cerpa Guaraná / Cola / Laranja / Uva / Limão[/row_column]
[row_column]De 601 a 1000[/row_column]
[row_column]2,80[/row_column]
[row_column][/row_column]
[row_column][/row_column]
[row_column][/row_column]
[/table_row]
[/table_body]
[/table]

III. – ao inciso III – ENERGÉTICOS

[table width =”100%” style =”table-bordered” responsive =”false”]
[table_head]
[th_column]Subitem[/th_column]
[th_column]Marca[/th_column]
[th_column]Volume (ml)[/th_column]
[th_column]Lata[/th_column]
[th_column]PET[/th_column]
[/table_head]
[table_body]
[table_row]
[row_column]3.1.42[/row_column]
[row_column]Cerpa Amazon Power[/row_column]
[row_column]Até 310[/row_column]
[row_column]5,10[/row_column]
[row_column][/row_column]
[/table_row]
[table_row]
[row_column]3.1.43[/row_column]
[row_column]Tonino Lamborghini Energy Drink[/row_column]
[row_column]Até 250[/row_column]
[row_column]0,90[/row_column]
[row_column][/row_column]
[/table_row]
[/table_body]
[/table]

Art. 2º – Esta Portaria entrará em vigor a partir de 01 de abril de 2019

Rio de Janeiro, 11 de março de 2019

ADILSON  ZEGUR

Subsecretário de Estado de Receita.