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IVA-ST - Quadro sinótico - Produtos dos artigos 313-A ao 313-Z20 do RICMS
Veja, a seguir, o quadro sinótico das portarias que fixam percentuais de IVA-ST aplicáveis às
operações com os produtos submetidos à substituição tributária de acordo com os dispositivos
do RICMS-SP/2000 indicados na 1ª coluna (Produtos/RICMS-SP/2000).
Produto RICMS/SP Portaria CAT IVA-ST
original
Início do
Regime
Medicamentos Artigos 313-A, 313-B Portaria CAT 137/2011 - De
1°/01/2012 até 31/07/2013.
Vários IVAs
01/02/2008
Bebidas
Alcoólicas
Artigos 313-C, 313-D
Portaria CAT 72/2012 - De
partir de 1º/07/2012 até
31/12/2012.
Preço final e
IVA ST
01/02/2008
Perfumaria Artigos 313-E, 313-F
Portaria CAT 111/2012 - De
1º/03/2012 a 30/09/2013.
Vários IVAs 01/02/2008
Higiene Pessoal Artigos 313-G, 313-H
Portaria CAT 111/2012 - De
1º/03/2012 a 30/09/2013.
Vários IVAs 01/02/2008
Ração animal
tipo pet
Artigos 313-I, 313-J
Portaria CAT 117/2012 - De
1º/05/2012 a 31/12/2013.
50,17% 01/04/2008
Produto de
limpeza
Artigos 313- K, 313-L
Portaria CAT 113/20212 - De
1º/05/2012 a 30/09/2013.
Vários IVAs 01/04/2008
Produtos
fonográficos
Artigos 313-M, 313-N
Portaria CAT 118/2012 - De
1º/05/2012 até 31/01/2014.
59,82% 01/04/2008
Autopeças Artigo 313-O, 313-P
Portaria CAT 116/2012 De
1º/05/2012 a 31/12/2013.
33,08%
65,10%
01/04/2008
Pilhas e baterias
novas
Artigos 313-Q, 313-R
Portaria CAT 110/2012 - De
1º/01/2012 a 31/08/2013.
63,91% 01/04/2008
Lâmpadas
elétricas
Artigos 313-S, 313-T
Portaria CAT 107/2012 - De
1º/01/2012 a 30/06/2013.
102,31%,
51,62%,
58,10%
01/04/2008
Papel Artigos 313-U, 313-V
Portaria CAT 106/2012 - De
1º/10/11 até 30/06/2013.
36,32% 01/04/2008
Ind. Alimentícia
Artigos 313- W, 313-
X
Portaria CAT 112/2012 - De
1º/09/2012 a 31/10/2013.
Vários IVAs 01/05/2008
Construção Civil Artigos 313-Y, 313-Z
Portaria CAT 121/2012 - De
1º/08/2012 a 30/04/2014.
Vários IVAs 01/05/2008
Produtos de
Colchoaria –
Decreto
54.105/09
Artigos 313-Z1, 313
Z2
Portaria CAT 241/2009 –
Período de 1º/01/2010 até
31/12/2012.
IVA ST
76,87%
83,54%
01/04/2009
Ferramentas –
Decreto
54.105/09
Artigos 313-Z3, 313-
Z4
Port. CAT 119/2012 - De
1º/05/2012 até 31/01/2014.
Vários IVAs 01/04/2009
Bicicletas –
Decreto
54.105/09
Artigos 313-Z5, 313-
Z6
Portaria CAT 170/2009 – De
1º/10/2009 a 31/12/2012.
47%
64,67%
01/04/2009
Instrumentos
Musicais –
Decreto
54.105/09
Artigos 313-Z7, 313-
Z8 Portaria CAT 242/2009 – De
1º/01/2010 a 31/12/2012.
Vários IVAs 01/04/2009
Brinquedos –
Decreto
54.251/09
Artigos 313-Z9, 313-
Z10
Portaria CAT 240/2009 – De
1º/01/2010 até 31/12/2012.
57% 01/05/2009
Máquinas e
aparelhos
mecânicos,
elétricos,
Artigos 313-Z11, 313-
Z12
Portaria CAT n° 155/2009 – De
1º/10/2009 até 31/12/2012.
Vários IVAs
01/05/2009
eletromecânicos
e automáticos –
Decreto
54.251/09
Produtos de
Papelaria –
Decreto
54.251/09
Artigos 313-Z13, 313-
Z14
Portaria CAT 105/2012 - De
1º/07/2012 a 31/05/2014.
Vários IVAs 01/05/2009
Artefatos de uso
doméstico –
Decreto
54.251/09
Artigos 313-Z15, 313-
Z16
Port. CAT 114/2012 - De
1º/05/2012 a 31/10/2013.
Vários IVAs 01/05/2009
Materiais
elétricos –
Decreto
54.251/09
Artigos 313-Z17, 313-
Z18
Portaria CAT 120/2012 - De
1º/07/2012 a 31/03/2014.
Vários IVAs 01/05/2009
Produtos
eletrônicos,
eletroeletrônicos
e
eletrodomésticos
– Decreto
54.338/09
Artigos 313-Z19, 313-
Z20
Portaria CAT 109/2012 - De
1º/01/2012 a 31/12/2012.
Vários IVAs 01/06/2009
Perfumaria e
Higiene pessoal
- com destino a
empresas que
atuam no
Artigos 313-E, 313-F,
313-G e 313-H
Portaria CAT 115/2012 - De
1º/08/2012 a 31/12/2013.
Vários IVAs
segmento de
vendas a
consumidor final
pelo sistema
porta-a-porta
Todos os
produtos -
Artigos 313-A
até 313-Z20 sem
IVA-ST
específico
Artigos 313-A a 313-
Z20
Portaria CAT 16/2009. Vários IVAs

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11 10-quadro sinótico iva-st- produtos dos artigos 313-a a 313-z20 do ricms-ii

  • 1. IVA-ST - Quadro sinótico - Produtos dos artigos 313-A ao 313-Z20 do RICMS Veja, a seguir, o quadro sinótico das portarias que fixam percentuais de IVA-ST aplicáveis às operações com os produtos submetidos à substituição tributária de acordo com os dispositivos do RICMS-SP/2000 indicados na 1ª coluna (Produtos/RICMS-SP/2000). Produto RICMS/SP Portaria CAT IVA-ST original Início do Regime Medicamentos Artigos 313-A, 313-B Portaria CAT 137/2011 - De 1°/01/2012 até 31/07/2013. Vários IVAs 01/02/2008 Bebidas Alcoólicas Artigos 313-C, 313-D Portaria CAT 72/2012 - De partir de 1º/07/2012 até 31/12/2012. Preço final e IVA ST 01/02/2008 Perfumaria Artigos 313-E, 313-F Portaria CAT 111/2012 - De 1º/03/2012 a 30/09/2013. Vários IVAs 01/02/2008 Higiene Pessoal Artigos 313-G, 313-H Portaria CAT 111/2012 - De 1º/03/2012 a 30/09/2013. Vários IVAs 01/02/2008 Ração animal tipo pet Artigos 313-I, 313-J Portaria CAT 117/2012 - De 1º/05/2012 a 31/12/2013. 50,17% 01/04/2008 Produto de limpeza Artigos 313- K, 313-L Portaria CAT 113/20212 - De 1º/05/2012 a 30/09/2013. Vários IVAs 01/04/2008 Produtos fonográficos Artigos 313-M, 313-N Portaria CAT 118/2012 - De 1º/05/2012 até 31/01/2014. 59,82% 01/04/2008 Autopeças Artigo 313-O, 313-P Portaria CAT 116/2012 De 1º/05/2012 a 31/12/2013. 33,08% 65,10% 01/04/2008 Pilhas e baterias novas Artigos 313-Q, 313-R Portaria CAT 110/2012 - De 1º/01/2012 a 31/08/2013. 63,91% 01/04/2008 Lâmpadas elétricas Artigos 313-S, 313-T Portaria CAT 107/2012 - De 1º/01/2012 a 30/06/2013. 102,31%, 51,62%, 58,10% 01/04/2008 Papel Artigos 313-U, 313-V Portaria CAT 106/2012 - De 1º/10/11 até 30/06/2013. 36,32% 01/04/2008 Ind. Alimentícia Artigos 313- W, 313- X Portaria CAT 112/2012 - De 1º/09/2012 a 31/10/2013. Vários IVAs 01/05/2008 Construção Civil Artigos 313-Y, 313-Z Portaria CAT 121/2012 - De 1º/08/2012 a 30/04/2014. Vários IVAs 01/05/2008 Produtos de Colchoaria – Decreto 54.105/09 Artigos 313-Z1, 313 Z2 Portaria CAT 241/2009 – Período de 1º/01/2010 até 31/12/2012. IVA ST 76,87% 83,54% 01/04/2009 Ferramentas – Decreto 54.105/09 Artigos 313-Z3, 313- Z4 Port. CAT 119/2012 - De 1º/05/2012 até 31/01/2014. Vários IVAs 01/04/2009 Bicicletas – Decreto 54.105/09 Artigos 313-Z5, 313- Z6 Portaria CAT 170/2009 – De 1º/10/2009 a 31/12/2012. 47% 64,67% 01/04/2009
  • 2. Instrumentos Musicais – Decreto 54.105/09 Artigos 313-Z7, 313- Z8 Portaria CAT 242/2009 – De 1º/01/2010 a 31/12/2012. Vários IVAs 01/04/2009 Brinquedos – Decreto 54.251/09 Artigos 313-Z9, 313- Z10 Portaria CAT 240/2009 – De 1º/01/2010 até 31/12/2012. 57% 01/05/2009 Máquinas e aparelhos mecânicos, elétricos, Artigos 313-Z11, 313- Z12 Portaria CAT n° 155/2009 – De 1º/10/2009 até 31/12/2012. Vários IVAs 01/05/2009 eletromecânicos e automáticos – Decreto 54.251/09 Produtos de Papelaria – Decreto 54.251/09 Artigos 313-Z13, 313- Z14 Portaria CAT 105/2012 - De 1º/07/2012 a 31/05/2014. Vários IVAs 01/05/2009 Artefatos de uso doméstico – Decreto 54.251/09 Artigos 313-Z15, 313- Z16 Port. CAT 114/2012 - De 1º/05/2012 a 31/10/2013. Vários IVAs 01/05/2009 Materiais elétricos – Decreto 54.251/09 Artigos 313-Z17, 313- Z18 Portaria CAT 120/2012 - De 1º/07/2012 a 31/03/2014. Vários IVAs 01/05/2009 Produtos eletrônicos, eletroeletrônicos e eletrodomésticos – Decreto 54.338/09 Artigos 313-Z19, 313- Z20 Portaria CAT 109/2012 - De 1º/01/2012 a 31/12/2012. Vários IVAs 01/06/2009 Perfumaria e Higiene pessoal - com destino a empresas que atuam no Artigos 313-E, 313-F, 313-G e 313-H Portaria CAT 115/2012 - De 1º/08/2012 a 31/12/2013. Vários IVAs segmento de vendas a consumidor final pelo sistema porta-a-porta Todos os produtos - Artigos 313-A até 313-Z20 sem IVA-ST específico Artigos 313-A a 313- Z20 Portaria CAT 16/2009. Vários IVAs