State Tax Profiles in Brazil

Who this applies to

Use the destination and transaction facts before selecting a state percentage. This Guide owns state parameters and local operational differences; br-indirect-tax remains the ordinary national ICMS method and classification owner. It also owns the common interstate-rate selection and detailed credit calculation. brazil-vat owns the consumption-reform transition; these current ICMS cards do not settle a CBS/IBS question. br-simples-nacional owns the small-business regime and sublimit test.

Required inputs: actual origin/destination establishments; tax-event date; product description/NCM and CEST where relevant; taxpayer status and final-use versus resale; tax-included price and freight/other charges; regime, registrations, relief and special terms. Identify the fund separately before computing a total. A residual rate is used only after excluding the state's specific-rate, exempt, reduced-base, ST, anticipation and monophase branches.

Classify taxpayer status from actual activity and the special import/acquisition rules; an IE number alone is not the whole test. For interstate final consumers, the recipient is responsible for the difference when a taxpayer; the sender/service provider when the recipient is not a taxpayer. LC 87/1996 art.4 caput,§§1 to 2.

Not yet approved. Research is dated to the portions actually read below. A verified residual clause does not establish every product rate or make a partial local procedure filing-ready.

Rates, bands and thresholds

The percentages below are ordinary statutory branches, before any applicable separate fund component. They are not combined effective rates. Read the conditions and fund subsection for the same UF.

UF	Ordinary internal branch for 2026	Conditions and official act	Fund boundary
AC Acre	19%	Ordinary internal goods/services, excluding the specific-rate branches. The current legislative consolidation includes the January 2026 amendment; its retained historical text is not a current rate. LC 55/1997 art.18 I, LC 422/2022	FCP absence has not been established from an affirmative current official statement. Do not convert a blank fund column into zero.
AL Alagoas	19% through 31 March 2026;20.5% from 1 April 2026	The new law published in December 2025 starts in the next financial year on the first day of the fourth following month. Use the predecessor 19% branch for January to March. Specific rates, exemptions and reduced bases still take priority. Predecessor Lei 8779/2022; Lei 5900/1996 art.17 Ib; Leis 8779/2022 arts.1,4 and 9776/2025 arts.1,3	FECOEP has separate selective and residual branches; see the detailed fund rules below. The residual charge is not an extra percentage of the tax amount.
AP Amapá	18%	Residual goods/services only. Article 37 also has specific product and basic-basket branches; do not apply the residual percentage to an exempt or specially rated item. Lei 400/1997 art.37 IIIi	No affirmative current no-FCP statement was obtained. Fund treatment is unconfirmed, rather than a certified zero.
AM Amazonas	20%	Residual goods include GLGN; the provision expressly preserves a different GLP rate. It is not a universal service or fuel rate. LC 19/1997 art.12 Ib, LC 242/2022 art.1 I	Lei 4454/2017 has selective FCP goods, collection-event rules and phased reductions for other categories; see below. A blanket 20% plus 2% is wrong.
BA Bahia	20.5%	Residual internal transactions under art.15 I; its specific art.16 classifications, exemptions and reductions must be tested first. The consolidation records effectiveness from 7 February 2024. Lei 7014/1996 art.15 I, Lei 14629/2023	Article 16-A selects art.16 II,IV,V,VII products/services and expressly added categories. It does not add a fund charge to every ordinary sale.
CE Ceará	20%	Residual goods from 1 January 2024. Services have their own art.65 II branches; specific goods, monophase fuels and concessions require classification. Lei 18665/2023 art.65 Ig	LC 37/2003 art.2 I and §§3 to 4 selects goods and collection events. LC 287/2022 removes the old energy, gasoline and communication branches; see below.
DF Distrito Federal	20%	Residual goods/services and the named perfumery classifications in the full clause. Specific-rate and reduced-base cases remain separate. Lei 1254/1996 art.18 IIc, Lei 7326/2023	Lei 4220/2008 art.2 I selects products. Its perfume/cosmetics extension was expressly limited to 2016. Portaria 271/2022 separates own tax, ST and FCP fields and documents.
ES Espírito Santo	17%	Internal operations except art.20 III to IV and other specific rules. The consolidated SEFAZ original updated 31 August 2026 shows the proposed 19.5% law as revoked; it is not the operative residual rate. Lei 7000/2001 art.20 Ia	Article 20-A adds the fund charge only for art.20 IVd/e: the listed alcoholic beverages and tobacco. The old cigarette-class exclusion was repealed effective 1 November 2024.
GO Goiás	19%	Residual internal operations/services; current wording effective 1 April 2024. The official CTE consolidation is updated through 29 June 2026. Lei 11651/1991 art.27 I, Lei 22460/2023	Article 27§§5 to 6 selects Annex VII and allows executive exclusions. Do not copy old communication/energy/diesel fund clauses or apply percentage cards to monophase fuels.
MA Maranhão	unverified: current ordinary percentage not certified	The original amending act and current tax-authority text did not open. The state remains in this profile with an explicit missing parameter; government budget/economic reports are not substituted for the original tax rule. Lei 7799/2002 art.23; reported amendment Lei 12426/2024	FUMACOP product list, additional percentage, exclusions and current collection instructions remain unconfirmed. No amount is adopted from secondary summaries.
MG Minas Gerais	18%	Residual operations/services under the preceding 18% alínea. Specific art.12 branches, regulatory classifications, exemption/reduction and ST remain separate. Lei 6763/1975 art.12 Id/d.1	Article 12-A is limited to final-consumer transactions involving its listed products and expires 31 December 2026 under the text read. It also reaches destination DIFAL and ST; see below.
MS Mato Grosso do Sul	17%	Internal/import operations under the preceding seventeen-percent inciso; specific goods/services and monophase art.41-B cases are separate. Lei 1810/1997 art.41 IIIa	Article 41-A selects listed goods, including weapons, fireworks, alcohol, tobacco, jewellery, fur, perfume and art. The old communications inciso was repealed from 1 January 2024.
MT Mato Grosso	17%	Ordinary destination classification confirmed by the August 2026 official technical note. Its taxpayer-final-use and noncontributor bases differ; see the worked decision. Do not use superseded outbound-noncontributor clauses in the original 2014 PDF. RICMS arts.72,95,96; Nota Técnica 058/2026 UDCR/UNERC items 1 to 2	The note requires the additional fund amount only for products actually covered by state law. Product-by-product art.95§7 matching is partial; a uniform fund charge is not supplied.
PA Pará	19%	Residual operations/services. The official PGE-hosted original amending act was read in full; other product-specific rates and benefits require the current state classification. Lei 5530/1989 art.12 VII, Lei 9755/2022	An affirmative current statement establishing the applicable FCP position was not obtained. No zero or general additional percentage is certified.
PB Paraíba	20%	Internal operations/services and imports under art.11 I from 1 January 2024, subject to the other specific clauses, reductions and exemptions. Lei 6379/1996 art.11 I, Lei 12788/2023	Lei 7611/2004 art.2 I specifies FUNCEP products and services; §3 requires its own collection document. The URL mislabels the year, but the actual act is dated 30 June 2004.
PR Paraná	19.5%	Residual goods and communication; energy and other specific-rate branches are separate. The current consolidation includes 2025 changes. Lei 11580/1996 art.14 VIII, Lei 21850/2023	Article 14-A is a selective final-consumer list, includes its ST branch and has revoked vehicle, fuel, energy and communications provisions. Do not treat its historical text as current.
PE Pernambuco	20.5%	Residual cases excluding art.15 III to VI,IX and 18-A; effective 1 January 2024. The actual current law also records LC 575/2026. Lei 15730/2016 art.15 VII, Lei 18305/2023	Article 18-A§2 already includes the fund portion in the listed rates. Applying the residual rate and adding a fund amount again can double count it; product annexes control.
PI Piauí	22.5%	Residual internal goods/services from 1 April 2025. The original act writes 22,5% but its words contain an inconsistent centésimos expression; the Guide follows the explicit numeric percentage, not 22.05%. Lei 4257/1989 art.23 Ic, Lei 8558/2024 arts.1,5	Current RICMS FECOP product/event list is not fully established here. No automatic additional percentage is attached to the residual rate.
RJ Rio de Janeiro	20%	Residual internal operations/services under the Legislature law-register consolidation. Article 14 I and neighbouring special classifications/repeal notes were actually read. The blocked SEFAZ source and Legislature press report are not substituted for the operative act. Product-specific rates, essential-goods treatment and concessions remain separate. Lei 2657/1996 art.14 I, redaçãoLei 10253/2023	LC 210/2023 as amended by LC 217/2023 has a general fund branch with substantial exclusions and other separate branches; see below.
RN Rio Grande do Norte	20%	Residual goods/services after the 2025 amendment. The SVRS 18% residual row is stale and must not override the actual act. Lei 6968/1996 art.27 Ia, Lei 11999/2024	Article 27-A selects nine product groups with exceptions, including exclusion of cane/molasses aguardente from its alcohol group; see below.
RS Rio Grande do Sul	17%	Residual goods under the tax authority’s compiled regulation. Special goods, services, reductions and ST remain separate. The current original legislation portal failed ordinary access. RICMS Livro I art.27 X; Decreto 55692/2020; Lei 15576/2020	Selective AMPARA 2 pp remains in the replacement wording with no end date; the old 2025 sunset was removed in 2024. Match the final-consumer goods or subscription-TV branch and the Simples/ST distinction below. The full product/benefit matrix remains partial.
RO Rondônia	19.5%	Residual goods/services from 12 January 2024. The Legislature original amending act was read in full. Other special goods and their different commencement rules are separate. Lei 688/1996 art.27 Ic; Lei 5634/2023 arts.1,4 I	The current art.27-A fund list was identified in official indexing, but its current original did not open. Do not use the visibly stale SVRS general-rate/FCP card as an operative rule.
RR Roraima	20%	Residual goods/services; the original amending law also revokes the specified old fuel items. Special product rates and federal/state free-area conditions require separate classification. Lei 59/1993 art.32 Id; Lei 1767/2022	The official shared authority table expressly says “não se aplica” on its residual row; this is limited corroboration of that row, not a new nationwide or all-product fund exemption.
SC Santa Catarina	17% residual;12% qualifying business-to-business branch	The 12% branch excludes higher-rate goods, recipient use/consumption/fixed assets, municipal-service inputs, specified textile/leather industrial outputs, specified producer-option fibre-cement tiles, and energy/gasoline/fuel alcohol. Recipient diversion can create solidarity liability. The 17% residual is not a blanket B2B rate. Lei 10297/1996 art.19 I,IIIn,§§3 to 4	The tax authority FAQ expressly says no FCP contribution is instituted/charged on its described ST goods operations. This is an affirmative scoped statement, rather than an inference from a blank table.
SP São Paulo	18%	Residual internal operations/services, subject to arts.53 to 56B, actual product and transaction classification, exemption and reduction. The national owner retains its ordinary SP computation. RICMS art.52 I and section exceptions	Article 56-C is limited to final consumers located in SP and the named beer/tobacco classifications. It has separate payment and credit restrictions; see below.
SE Sergipe	19%	Residual internal operations/services at 19%, effective 1 April 2023. Other specific classifications, fuel monophase, exemptions and reductions must be checked. Lei 3796/1996 art.18 Ij; Lei 9176/2023 arts.1 to 2	Lei 9177/2023 art.2-A supplies a residual superfluous-goods/services fund branch with express exclusions and regulatory classification. The separate selective branch needs the current product list; see below.
TO Tocantins	20%	Ordinary internal operations/services; read together with the state code’s special branches, exemptions and reductions. No obsolete 18% shared-portal row is used. Lei 1287/2001 art.27 II; Lei 4141/2023 art.1	Lei 3015/2015 art.6 VII,§2 selects the art.27 I products/services, including reduced-base cases. Exact 2026 product and fuel overrides must be matched; the historical product list is not applied blindly.

Poverty-fund classification and collection

FCP, FECOEP, FECOP, FUNCEP and AMPARA are not interchangeable national charges. Match the state article, exact product and event, relief/exclusion, time period, base and collector. A blank or inaccessible fund field does not establish zero.

• AL: residual FECOEP 1% applies to goods/services outside art.2 I, including internal-rate/ST cases. Exclusions include food supply, specified passenger/water transport, the express residential-electricity supply exclusion up to 150 kWh/month for domestic and commercial-establishment consumption, executive-listed basic basket/school material and human medicines. Selective 2% goods include the remaining art.2 I luxury categories, rather than all goods. Article 3§2 bars its additional amount from calculating any fiscal benefit or incentive; art.2-A§1 applies that restriction to the residual 1% too. The scanned official legislative attachment was visually read at pp 3 to 8; it is a 2023 reproduction, supplemented by the subsequent amendments. Lei 6558/2004 art.2-A and art.3; Lei 7767/2015 art.1 II; official legislative reproduction, pp 3 to 8.
• AL: the 2024 act repeals the old selective fuel, energy and telecom letters h/i/m. Its new art.3-B says the FECOEP amount is already included in the specific monophase fuel rate. Do not add an ad-valorem fund charge on top of that specific rate. Repealing the old selective letters does not itself certify residual 1% on those former categories; the current essential-goods and monophase overrides remain partial here. Lei 9440/2024 arts.12,14,15 II.
• AM: selective 2 pp is enacted for listed tobacco, alcohol, arms, jewellery, perfumery, recreational craft/aircraft and concentrate groups. Article 1§2 separately phases down certain vehicles, subscription-TV/fuels and diesel categories; these categories are partial here, so 2 pp is not applied to them by default. Collection events distinguish entry/anticipation, import, first internal ST output and specified interstate agreements. Benefits do not extend to the additional amount. Lei 4454/2017 art.1§§1 to 4.
• BA: selective 2 pp follows the statutory art.16 references plus its expressly added cosmetic, isotonic/energy drink, soft-drink, beer and other named categories. The low-income electricity exception and federal essential/monophase fuel overrides prevent treating the historical list as a blanket current charge. This Guide does not certify the excluded fuel/energy computation. Lei 7014/1996 art.16-A.
• CE: selective 2 pp covers alcohol, arms/ammunition, sport craft, tobacco, ultralights/hang-gliders, jewellery, soft/isotonic drinks, qualifying cosmetics, pet goods/food excluding medicines/vaccines, and the listed pesticides/regulators. Cosmetics require unit value above 50 UFIRCE. Article 2§3 restricts the collection event to final consumption or ST as regulated; §4 requires a specific document. Benefits do not extend to FECOP. LC 37/2003 art.2 I,§§3 to 4 and art.3.
• CE: old FECOP energy, gasoline and communication clauses f/g/h are revoked with statutory effect from 1 January 2024. Do not repeat those historical categories as current FECOP charges. LC 287/2022 arts.1 to 2.
• DF: selective 2 pp covers sport/leisure boats, tobacco, isotonic/energy drinks, alcohol, arms/ammunition excluding public-security purchases, jewellery, alcohol-free beer and unpowered leisure aircraft. The perfume/cosmetics extension expired in 2016. The extra amount cannot be used to calculate tax incentives. Lei 4220/2008 art.2 I.
• DF: separate own-ICMS/FCP and ST/FCP-ST calculations, invoice fields and payment documents. vBCFCP/pFCP/vFCP are the ordinary fields; ST uses its corresponding ST fields. Import uses the same base with separate additional calculation; both taxpayer-final-use and noncontributor DIFAL can reach listed goods. Outbound interstate operations and ordinary Simples are outside the Portaria, but art.13 expressly preserves the specified Simples ST/third-party/import/irregular-document/anticipation/DIFAL situations. Portaria 271/2022 arts.2 to 13.
• ES: selective 2 pp applies to the listed alcoholic beverages and chapter 24 tobacco under arts.20 IVd/e and 20-A, including imports. The prior cigarette-class exception was repealed from 1 November 2024. It is not a charge on all residual 17% goods. Lei 7000/2001 arts.20 IVd/e,20-A.
• GO: selective 2 pp requires the current Annex VII match and any executive exclusion under§6. The source retains historical essential-goods clauses and notes; these do not authorize a current surcharge on communication, energy or diesel. Monophase fuels require their separate current specific-rate branch, not this ordinary percentage method. Lei 11651/1991 art.27§§5 to 6.
• MG:2 pp only for listed final-consumer products, through 31 December 2026. The list includes alcohol/beer without alcohol except cane/molasses aguardente, tobacco except maço cigarettes, arms, soft/isotonic/energy drinks, specified cosmetics excluding shampoo/sunscreen/personal soap/oral hygiene/floss, athlete foods, phones, cameras, sport-fishing gear excluding safety, and automotive sound/video. Pet feed was removed from 2024. §§4 to 5 extend the applicable branch to ST and destination DIFAL; incentives cannot absorb the additional amount. Lei 6763/1975 art.12-A.
• MS:2 pp applies only to the article’s listed arms/accessories/ammunition, fireworks, alcohol, tobacco, classified jewellery/fur, perfume and art. The communication inciso is repealed from 1 January 2024. The DAEMS fund destination is separate from the ordinary tax. Lei 1810/1997 art.41-A.
• MT: the destination fund addition applies only to products for which state law provides it. The note makes that condition explicit for both DIFAL branches and requires applicable exemption/reduced-base treatment for the noncontributor branch. The full current product matrix remains partial. Nota Técnica 058/2026 items 1.5,2.7 to 2.8, RICMS 72§5-C.
• PB:2 pp requires a listed product/service and the current responsible-party rule. Listed categories include alcohol except cane aguardente, arms/ammunition/fireworks, sport/recreation craft/parts, tobacco, ultralights, jewellery, non-alcoholic gasified/isotonic drinks, perfumery, pet feed, specified aircraft, saunas/hydromassage, lighting and gym equipment. The vehicle extensions n/o are revoked. The historical fuel/energy/communications entries require current federal/state overrides and are not certified here. §3 requires a specific collection document; import and ST have their own responsibility provisions. Lei 7611/2004 art.2 I,§§3 to 5.
• PR:2 pp requires final-consumer use and the listed NCM/product match: mineral water, jewellery, alcohol/beer, tobacco, cosmetics with shampoo/deodorant exceptions, sweetened/flavoured drinks and certain new vehicles under ST. The old fuel/communications/energy clauses and separate vehicle inciso X are revoked. The article expressly subjects the additional amount to ST. Lei 11580/1996 art.14-A.
• PE: the 2 pp fund amount is already included in art.18-AI/II rates. Match current annex 1 products and 1-A vehicles, and separate art.18-B importing-dealer conditions; do not add 2 pp to those statutory totals again. For Annex 1-A internal vehicles, art.18-A§1 excludes piston spark-ignition passenger cars of no more than 1000 cm³, NCM 8703.21.00, with manufacturer/importer suggested final price no more than BRL 50,000, or, absent that price, ST base no more than BRL 50,000. The import art.18-B§1 has the same engine/NCM ceiling and low-value alternatives, using importer suggested price. Exact category/transaction matching precedes the special total. The international-remittance exclusion in§3 is a separate branch, not ordinary internal-goods treatment. Lei 15730/2016 art.18-A§2, annexes 1/1-A; art.18-B.
• RJ: the general 2 pp fund branch excludes the defined basket, exceptional medicines, school material, cooking LPG, residential electricity up to 300 kWh/month, residential water up to 30 m³ and residential fixed-phone consumption up to 1.5 times the basic tariff, qualified renewable-energy operations and specified diesel. Article 1 also excludes occasional festive retail, food supply, salt refining and Livro V activities; art.2§2 excludes the stated micro/small/cooperative activities. Postal/express imports and energy/telecom have separate fund branches; those special calculations are partial here. LC 210/2023 arts.1 to 2, amended LC 217/2023.
• RN: selective 2 pp covers arms/ammunition, hang-gliders/ultralights/parts, alcohol except cane/molasses aguardente, tobacco/articles, sport/recreation boats, fireworks, jewellery, perfumery/cosmetics and soft/isotonic/energy drinks. The residual 20% rate is not automatically increased for other goods. Lei 6968/1996 art.27-A, Lei 11999/2024.
• RS: Lei 16109/2024 art.2 V replaced the AMPARA caput without the old end date, effective on publication, 10 April 2024. Decreto 57877/2024 alterações 6461 to 6462 replaced the regulatory caputs without that sunset, effective on publication, 12 November 2024: 2 pp for the art.27 listed goods in internal final-consumer exits, and 2 pp for final-consumer subscription-TV service under art.28. The tax authority’s compiled beverage regulation expressly includes alcoholic beverages and alcohol-free beer, and preserves the Simples rule: the goods addition applies to a Simples operation only when it is also subject to ST. Record the required invoice additional information and pay the addition in a separate guide. The current payment service likewise distinguishes ordinary own operations from AMPARA-ST; choose GA/GNRE for the actual branch. This does not add 2 pp to every residual 17% sale. The remaining product classifications, benefit/essential-goods overrides, full ST calculation and current payment deadlines remain partial. Lei 16109/2024 arts.2 V,3, original DOE; Decreto 57877/2024 art.1 alterações 6461 to 6462,art.2, original DOE; tax-authority compiled RICMS Livro I art.27 sole paragraph and notes, p 6; current AMPARA payment service.
• RR: the authority’s residual 20% row explicitly marks the poverty-fund field “não se aplica”. Its displayed update is 30 March 2023. This Guide adopts that scoped authority statement, not an all-product exemption or a tax rule for another state. Shared state-tax-authority table, RR residual row, Lei 59 art.32 Id.
• SC: the tax authority expressly says no FCP contribution is instituted/charged on the described ST goods operations. Do not manufacture a fund charge from another state’s rule. The 2024 FAQ is informational, not an individual binding consulta. SEF/SC beverage FAQ v1.11, answer 4.10; Consulta 011/2011 corroboration.
• SP:2 pp is limited to final consumers located in SP, including interstate origins, for NCM 2203 alcoholic beverages and chapter 24 tobacco. It also reaches the stated ST/import/public-auction cases. Declare and pay it separately by DARE-SP; unless otherwise provided it cannot be offset with any credit. Do not extend the NCM 2203 clause to every alcoholic drink. RICMS art.56-C caput,§§2 to 4.
• SE: residual 1% requires the art.2-A superfluous-goods/services classification in the implementing decree; it also reaches internal-rate/ST cases. Express exclusions cover food supply, specified passenger/water transport, the express residential-electricity supply exclusion up to 150 kWh/month for domestic and commercial-establishment consumption, executive-listed basket/school material and human medicines. It is not a tax on every residual 19% sale. The separate current selective product list remains partial because the consolidated regulation did not open. Lei 4731/2002 art.2-A, inserted Lei 9177/2023.
• TO:2% fund receipts are tied to current code art.27 I products/services, including reduced-base cases. The exact 2026 product list and later fuel/essential-goods overrides remain partial; do not apply an obsolete list or add it to all 20% goods. Lei 3015/2015 art.6 VII,§2.

The base

Compute the national transaction base using the linked owner, then apply the state classification. Record separately: own output tax; lawful input credit/reversal; destination DIFAL; ST or anticipation; and the applicable fund. Do not label the sum of output components as net tax payable before credits and other adjustments.

ST requires the state-law responsibility and product/event match; interstate ST requires the agreement between the interested states. A product code in a general catalog does not replace those tests. Keep own output, destination differential and substituted tax in distinct calculations. LC 87/1996 arts.6 to 9.

Begin with the legally applicable transaction value, including the tax itself and the specified charges. The tax-included invoice value must not be grossed up a second time. Taxpayer final-use DIFAL has origin/destination bases; noncontributor DIFAL has the common transaction-value branch. Apply the actual destination technical rule before choosing a shortcut. LC 87/1996 art.13 caput,§§1 to 3,6 to 7.

The national owner supplies the detailed credit algorithm, CIAP timing and documentary restrictions. For each state computation, reconcile eligible documented inputs with output tax and identify reversals for exempt/non-taxed outputs, unrelated use, loss or deterioration. Export exceptions must be preserved. Do not treat tax stated on any purchase invoice as automatically recoverable. LC 87/1996 arts.19 to 21,23,33.

In the noncontributor final-consumer branch, prior input credit is deducted only from origin-state output, not automatically from the destination DIFAL or a separately protected fund charge. State-specific fund credit exclusions still apply. LC 87/1996 art.20-A; SP RICMS 56-C§4.

The Mato Grosso technical note distinguishes a taxpayer buying for final use/fixed assets from a noncontributor final consumer. In the former branch, exclude origin ICMS from the origin value and include destination ICMS in the destination base. In the latter branch, use the tax-included single transaction base and apply the difference of the applicable rates. This state-specific application is not authority to impose a double base on every interstate sale. The note also preserves applicable exemption/reduction and product-specific fund conditions. Nota Técnica 058/2026, items 1 to 2.

Boundary and exception table

Facts	Action before tax or filing
Resale/industrial input, ordinary interstate sale	Start with the national interstate rule; do not impose final-consumer DIFAL solely because the purchaser is in another UF.
Taxpayer buys for use, consumption or fixed assets	Use the destination final-use branch and responsible-party rule, including the current state base.
Noncontributor final consumer	Sender/provider responsibility; distinguish this common-base branch from taxpayer final use.
A CEST/NCM appears in a catalog	Test state ST legislation, product description, transaction, responsible party and interstate agreement; a catalog entry alone is insufficient.
SC taxpayer purchaser	Test every art.19 qualification/exclusion before selecting the qualifying business branch.
PE art.18-A listed product	Match its statutory total including fund; do not add that fund again.
AL transaction near the rate change	Apply the actual tax-event date, predecessor/new rate and separately classified fund.
Claimed input credit, incentive, refund or retained-ST recovery	Preserve documentary conditions and the correct state procedure; an output-rate card alone does not authorize credit, transfer or reimbursement.

Deadlines and filing

For each establishment and competência, establish the live return obligation and any dispensation first. Prepare the required EFD/local return, reconcile separate output/credit/ST/DIFAL/fund components, transmit and retain the receipt. Then issue the correct state collection document with taxpayer identity, period, revenue, principal and actual due date; reconcile the payment in the taxpayer account. A generated guide is not a return receipt or payment confirmation. These are completion controls, not a claim that every UF has the same form, due date or authenticated screen.

UF	Verified local procedure and explicit limit	Official route
AC	DAE Avulso distinguishes regularly registered taxpayers: those taxpayers must use SEFAZ ONLINE. Select revenue and identity, reference period, original due date and intended payment date. The EFD state-law institution is separately linked; current IE-specific obligation, return due date and revenue code remain partial.	Official state route
AL	The current SEFAZ service catalog routes to Portal do Contribuinte and Documento de Arrecadação (DAR), with distinct IPVA/ITCD services. Select the correct tax/fund/ST category before creating the document. The old FAQ URL currently shows maintenance content; no obsolete due date or FAQ exception is adopted. Current return obligation/deadline is partial.	Official state route
AP	SEFAZvirtual separates DAR Avulso, Conta Corrente, assessed/enrolled debt and installment documents, and supplies EFD Processadas and DIAP/GIA-ST receipt queries. Restricted services require the linked individual to be registered; lock/key labels distinguish login/certificate access. A menu is not proof of a current DIAP obligation or EFD exemption. Current due dates remain partial.	Official state route
AM	The current payment selector distinguishes normal, retained and anticipated ICMS, with separate IPVA and ITCMD categories. Establish the tax event and responsible party before selecting the revenue. SEFAZ Digital separately offers the EFD-obligation query. This is not proof that every category has the same return or due date.	Official state route
BA	unverified: both current direct and normal-browser access to the ICMS hub failed. The identified DAE/EFD and DMA/DMD routes are discovery only; no current filing exemption or due date is adopted. A legacy DMA link is not proof of a 2026 obligation. Current EFD/legacy-return status and payment procedure remain partial.	Official state route
CE	unverified: the current EFD original was rejected in a normal browser after direct retrieval failed. The identified EFD/DAE service routes and SIGET-to-SIGA notice are discovery only. No universal migration, enrollment, filing exemption or deadline is adopted. Current signature/transmission/payment steps remain partial.	Official state route
DF	DAR Avulso covers tax not yet enrolled in dívida ativa and requires CPF/CNPJ; the service routes enrolled debt to a different DAR query and offers the GNRE route separately. For FCP use Portaria 271’s separate tax-type document and invoice fields. EFD institutional text includes both ICMS and local ISS; it does not create a universal shared payment date.	Official state route
ES	Use the SEFAZ EFD information route for state obligations and DUA for payment. The official GNRE notice expressly directs state taxes to DUA and provides the conversion categories. Do not pay an ES liability through a generic GNRE assumption. Select the actual own/ST/import/DIFAL category; current period-specific EFD/payment due date remains partial.	Official state route
GO	After EFD normal-ICMS assessment, log into the application portal with ICP-Brasil certificate, Acesso Restrito, Emissão de DARE de ICMS apurado na EFD. The system pre-fills from the declared own-tax amount. Other situations require their corresponding revenue code; the poverty-fund component is separately collected when due. Check account allocation after payment.	Official state route
MA	unverified: the current SEFAZ page and DARE route failed ordinary access. Current EFD/DI(E)F replacement, revenue selection, filing/payment deadlines and fund procedure remain partial. Retain MA as an unresolved operational profile; no neighbouring state’s form or deadline substitutes for it.	Official state route
MG	From 1 July 2026 the authority describes ex-officio DAPI dispensation subject to Portaria SRE 285 exceptions. Query SIARE, Consulta/Demonstrativos Fiscais/Contribuintes Dispensados da Entrega da DAPI, for the actual IE and first period. An inconsistent EFD can prevent the virtual DAPI and generate a DT-e correction message; monitor acceptance rather than assuming dispensation resolves an omission. The exception list and payment deadline remain partial.	Official state route
MS	DAEMS is the payment route with separate ICMS, DIFCON, imports, fund, IPVA and ITCD selections. Consult issued guides and the correct revenue before issuing; do not merge fund and ordinary tax merely because they share the same payment service. The EFD project page is separate. Current category-specific due dates remain partial.	Official state route
MT	The EFD original-submission service distinguishes original from substitute files and routes later authorization/payment through e-PAC. The service names DAR for the late-substitution authorization process; that fee document does not establish the ordinary tax-payment revenue. The technical note below distinguishes the two DIFAL bases. Full substitute-file authorization, all late-submission conditions and the current payment calendar remain partial.	Official state route
PA	The identified new-DAE manual did not open as an original. Current DAE field procedure, EFD versus residual DIEF scope, and deadlines are unverified here. The state profile’s verified rate is not certification of its payment calendar or the retirement of all local returns.	Official state route
PB	Consult the taxpayer’s EFD obligation in SEFAZ Virtual. The current FAQ distinguishes Normal and Simples from MEI and active/no-movement from suspended/cancelled periods. For an out-of-state substitute, the 2026 instruction replaces GIA-ST with EFD/OIE. Use the current SEFAZ Virtual DAR/fatura route for the appropriate debt. Full OIE implementation and due dates remain partial.	Official state route
PR	The SAC distinguishes the retired ordinary GIA/ICMS from GIA-ST. Its EFD exception covers the stated MEI/ME/EPP Simples periods. FECOP is collected exclusively in GR-PR; the current GIA-ST instruction identifies separate fund fields. Query Receita/PR, EFD, Histórico do Conta Corrente after correction, and Extratos e Cálculos, Extrato de Pendências Tributárias for pending debt. Current due dates remain partial.	Official state route
PE	The opened DAE guidance distinguishes omitted-SPED and substituted-SPED fines, ordinary tax, fiscal-debt processes and frontier statements. Log into e-Fisco with gov.br or certificate and choose the debt’s actual service; do not issue a generic tax document to cure a return omission. Rates and current underlying liability must be determined before payment; general return due dates remain partial.	Official state route
PI	Use e-AGEAT’s EFD processing/inconsistency, omission and generated-fine services with the required access. An old DIEF manual is not proof that DIEF is still the ordinary current return. The current DARWEB payment form and period-specific return/payment due dates remain unverified.	Official state route
RJ	The current fund law supplies classification and exclusions; the SEFAZ rate PDF was blocked. Current DARJ/GNRE selection, fund reporting, EFD and local GIA-ICMS retirement/continued scope were not established from an opened operational original. These fields are unverified; no SP procedure is carried across.	Official state route
RN	The official EFD support route is UVT, Fale Conosco, Sala de Contatos, category Dúvida, user Contribuinte, subject EFD. Use that state route to resolve the taxpayer’s obligation/processing issue. The payment guide, exact revenue and period-specific deadlines remain partial.	Official state route
RS	The current Receita service distinguishes EFD ICMS/IPI and GIA support. Keep the EFD file and any applicable GIA receipt, and check the taxpayer’s live dispensation status rather than assuming a nationwide GIA abolition. For AMPARA, distinguish ordinary own operations from AMPARA-ST and select GA/GNRE for the actual branch using the AMPARA payment service; current category-specific payment deadlines remain unverified.	Official state route
RO	The opened DARE print form asks for Número da Guia, Número da Parcela and Data de pagamento. Obtain the correct assessed/generated guide first, select payment date and retain the payment confirmation. Current EFD/GIAM obligations and their possible dispensations require the current manual; the old portal menu is not proof of a current GIAM obligation.	Official state route
RR	The official payment instruction uses DARE and offers the TAA alternative. Its current catalog separates ICMS, IPVA and ITCD; choose the actual liability before issuing. The EFD/local-return obligation, guide allocation rules and due date remain partial.	Official state route
SC	DIME is not automatically abolished. The 2026 third-phase option was only 1 July to 30 September: active CCICMS, no cancellation proceeding, required tax clearance/no enrolled debt or PAF, DTEC enrollment, specified clean malhas and consistent DIME/EFD data for the previous three declaration periods, excluding an immediately prior period still within its filing time. Simples is excluded except the sublimit branch. In SAT, use “Dispensa da DIME e Adesão à EFD ICMS/IPI como declaração única de ICMS” and sign with a digital certificate; retain the receipt. The irreversible election confesses the declared debt and constitutes the tax claim. Earlier-period DIME corrections remain permitted. It takes effect in the following competência, and SAT post-validation remains required. The consolidating entity applies for its group; new group branches have the stated automatic exception. Later phases and exact payment classes remain partial.	Official state route
SP	For RPA operations from 1 January 2026 all covered taxpayers are dispensed from current-period GIA and continue EFD. Prior-period GIA and substitutions remain separate. For payment use CFICMS-preferred DARE or the actual DARE-ICMS service; do not treat filing dispensation as a tax-payment exemption. The CPR/period supplies the payment date, not a nationwide due day.	Official state route
SE	unverified: the current online-service catalog failed direct access and normal-browser navigation timed out. Indexed DAE/IPVA/ITCMD functions remain discovery only. No current payment procedure, return exemption or deadline is certified from that index.	Official state route
TO	unverified: current contributor portal failed access. Its indexed catalog identifies DARE, GIA-ST and EFD accreditation, but current obligation/dispensation and exact form/deadline have not been established from an opened original. Do not adopt the old general-rate table merely because it sits beside these links.	Official state route

SC DARE procedure: choose revenue code/description, fill the requested information and issue DARE. This guide is not proof of the DIME substitution or a common payment deadline. SEF/SC DARE steps.

Other state taxes

ITCMD/ITCD/ITD and IPVA are separate state-tax inquiries. Do not use an ICMS rate, exemption or invoice to settle them. Collect the event date, decedent/donor/donee domicile, property location/type, legal instrument, partition/transfer terms and any foreign element; for a vehicle, collect ownership/acquisition/transfer dates, registration location and vehicle classification. These are intake questions, not a conclusion that registration alone determines tax jurisdiction.

The AM authority explicitly includes inheritance, partition difference and donation and provides an electronic DIEF/ITCMD through guide receipt. AM ITCMD description The opened AL, AM, MS and RR service catalogs route the respective inheritance/donation and vehicle-tax services; AL, AM, MS, RR. Use the separate declaration/assessment and payment service, not the ICMS revenue. Full all-state ITCMD jurisdiction, valuation, progressivity, exemptions, foreign transfers, trust/usufruct/partition cases and IPVA event/rate/exemption/calendars are partial; no nationwide rates or due dates are supplied.

Penalties and interest

Local late payment, omitted EFD/local return, incorrect guide allocation, underdeclaration, ST withholding and special-regime breaches are different questions. This Guide does not certify an all-state fine, interest table or reduction program. Select the actual infringement, UF, period and procedural stage before calculating charges. The PE operational source distinguishes omitted versus substituted SPED documents; the GO service distinguishes correcting a return from correcting the payment document. Retain the original principal/date, actual payment date and assessment/notice when applicable. PE DAE instructions; GO regularization instructions. State penalty/interest computations remain partial.

Cross-border points

An interstate sale is not an international import or export. Imports require the applicable national import base and state product/event rule, and can create taxpayer status even without habitual business. The national owner retains export non-incidence/credit maintenance, origin-rate selection and imported-content questions. Do not substitute a residual internal percentage for monophase fuel, electricity, communication, transport or an import-specific classification. LC 87 arts.4,9,13,20 to 21,33. Foreign inheritance/donation, free-area/Zona Franca benefits and state incentives need their own current eligibility evidence; the profile is partial for those special regimes.

Two worked examples that recompute

Example 1: Alagoas changes during the year

Fictional ordinary sale with a BRL 10,000 tax-included base, no ST, no exemption/reduction and a product actually within the residual FECOEP branch, outside every selective category and exclusion. The same output calculation for January to March is BRL 1,900 own ICMS plus BRL 100 FECOEP, or BRL 2,000. From April the own component is BRL 2,050 and the same fund component BRL 100, or BRL 2,150. The event-date difference is BRL 150. These are output components before lawful input credits, not a net return/payment amount. Lei 8779 arts.1,4; Lei 9776 arts.1,3; Lei 6558 art.2-A/Lei 7767.

name: Alagoas ordinary output before and after April 2026
inputs:
  base: 10000
steps:
  own_before: base * 0.19
  own_after: base * 0.205
  fund: base * 0.01
  total_before: own_before + fund
  total_after: own_after + fund
  difference: total_after - total_before
expected:
  own_before: 1900
  own_after: 2050
  fund: 100
  total_before: 2000
  total_after: 2150
  difference: 150

Example 2: Mato Grosso buyer classification changes the destination result

The official technical-note example supplies a BRL 1,000 already tax-included origin transaction, applicable origin rate and ordinary destination classification, no exemption/reduction and no product-specific fund. If the buyer is a taxpayer acquiring for final use, origin tax is BRL 70, destination base is BRL 1,120.48, destination output BRL 190.48 and the difference BRL 120.48. If the otherwise comparable buyer is a noncontributor final consumer, the single-base branch gives BRL 100. The BRL 20.48 difference is decided by the legal recipient/use classification, not by choosing the cheaper calculation. Do not reuse the example's origin percentage without the national origin/destination/imported-content test. Nota Técnica 058/2026 items 1 to 2 and both examples.

name: Mato Grosso final-use taxpayer versus noncontributor
inputs:
  inclusive_value: 1000
  origin_rate: 0.07
  destination_rate: 0.17
steps:
  origin_tax: inclusive_value * origin_rate
  destination_base: round((inclusive_value - origin_tax) / (1 - destination_rate), 2)
  destination_tax: round(destination_base * destination_rate, 2)
  taxpayer_difal: destination_tax - origin_tax
  noncontributor_difal: inclusive_value * (destination_rate - origin_rate)
  difference: taxpayer_difal - noncontributor_difal
expected:
  origin_tax: 70
  destination_base: 1120.48
  destination_tax: 190.48
  taxpayer_difal: 120.48
  noncontributor_difal: 100
  difference: 20.48

Ask the client first

1. What is the tax-event date, origin, actual destination and each establishment's registration/regime?
2. What exact goods/service, NCM/description, use and any CEST, fuel or essential-goods classification are involved?
3. Is the recipient an ICMS taxpayer, and is this resale/industrial input or final use/consumption/fixed assets?
4. Is the amount tax-included; what freight, insurance, conditional discount, import charge and benefit or special term changes the base?
5. What documents support input credit, reversal, ST, DIFAL and fund classification, and what local return/dispensation and payment receipts exist?
6. Is the question actually ITCMD/IPVA, an incentive/free-area regime or consumption reform requiring the separate facts and owner?

Sources

Read date is 11 November 2026. Each entry identifies the actual portion read; an inaccessible or merely indexed operational source is not marked read. Long consolidations retain historical wording: only the stated current clauses were adopted.

Official source	Portion actually read and used	Read date
LC 55/1997 art.18 I, LC 422/2022	LC 55/1997 art.18 I, LC 422/2022; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act	2026-11-11
Lei 5900/1996 art.17 Ib; Leis 8779/2022 arts.1,4 and 9776/2025 arts.1,3	Lei 5900/1996 art.17 Ib; Leis 8779/2022 arts.1,4 and 9776/2025 arts.1,3; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act	2026-11-11
Lei 400/1997 art.37 IIIi	Lei 400/1997 art.37 IIIi; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act	2026-11-11
LC 19/1997 art.12 Ib, LC 242/2022 art.1 I	LC 19/1997 art.12 Ib, LC 242/2022 art.1 I; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act	2026-11-11
Lei 7014/1996 art.15 I, Lei 14629/2023; Lei 7014/1996 art.16-A	Lei 7014/1996 art.15 I, Lei 14629/2023; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act; Arts.15 to 16-A, current and historical annotations distinguished	2026-11-11
Lei 18665/2023 art.65 Ig	Lei 18665/2023 art.65 Ig; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act	2026-11-11
Lei 1254/1996 art.18 IIc, Lei 7326/2023	Lei 1254/1996 art.18 IIc, Lei 7326/2023; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act	2026-11-11
Lei 7000/2001 art.20 Ia; Lei 7000/2001 arts.20 IVd/e,20-A	Lei 7000/2001 art.20 Ia; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act; Current arts.20 IVd/e,20-A and repeal annotation, not earlier expired wording	2026-11-11
Lei 11651/1991 art.27 I, Lei 22460/2023; Lei 11651/1991 art.27§§5 to 6	Lei 11651/1991 art.27 I, Lei 22460/2023; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act; Art.27§§5 to 8, current/previous versions distinguished; Annex VII full matching remains partial	2026-11-11
Lei 6763/1975 art.12 Id/d.1; Lei 6763/1975 art.12-A	Lei 6763/1975 art.12 Id/d.1; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act; Complete art.12-A including all current incisos and §§1 to 6; art.12-B	2026-11-11
Lei 1810/1997 art.41 IIIa; Lei 1810/1997 art.41-A	Lei 1810/1997 art.41 IIIa; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act; Complete art.41-A and current/previous wording; neighbouring 41-B	2026-11-11
RICMS arts.72,95,96; Nota Técnica 058/2026 UDCR/UNERC items 1 to 2; Nota Técnica 058/2026 items 1.5,2.7 to 2.8, RICMS 72§5-C	RICMS arts.72,95,96; Nota Técnica 058/2026 UDCR/UNERC items 1 to 2; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act; Full technical note items 1 to 2 and both examples; underlying current art.95 product list not fully certified	2026-11-11
Lei 5530/1989 art.12 VII, Lei 9755/2022	Lei 5530/1989 art.12 VII, Lei 9755/2022; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act	2026-11-11
Lei 6379/1996 art.11 I, Lei 12788/2023	Lei 6379/1996 art.11 I, Lei 12788/2023; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act	2026-11-11
Lei 11580/1996 art.14 VIII, Lei 21850/2023; Lei 11580/1996 art.14-A	Lei 11580/1996 art.14 VIII, Lei 21850/2023; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act; Complete art.14-A incisos and sole paragraph, repeal notes distinguished	2026-11-11
Lei 15730/2016 art.15 VII, Lei 18305/2023; Lei 15730/2016 art.18-A§2, annexes 1/1-A; art.18-B; Lei 15730/2016 arts.18-A§1 I to II,18-B§1 I to II	Lei 15730/2016 art.15 VII, Lei 18305/2023; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act; Art.15 VII,18-A/B complete and current Annex 1 rows; historical rows excluded; Complete current 18-A/B including motor/NCM, both price alternatives, importer distinction and already-included fund amount; webselectedreceipt	2026-11-11
Lei 4257/1989 art.23 Ic, Lei 8558/2024 arts.1,5	Lei 4257/1989 art.23 Ic, Lei 8558/2024 arts.1,5; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act	2026-11-11
Lei 2657/1996 art.14 I, redaçãoLei 10253/2023	Lei 2657/1996 art.14 I, redaçãoLei 10253/2023; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act	2026-11-11
Lei 6968/1996 art.27 Ia, Lei 11999/2024; Lei 6968/1996 art.27-A, Lei 11999/2024	Lei 6968/1996 art.27 Ia, Lei 11999/2024; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act; Complete amended art.27-A list and neighbouring arts.27,29/29-A	2026-11-11
RICMS Livro I art.27 X; Decreto 55692/2020; Lei 15576/2020	RICMS Livro I art.27 X; Decreto 55692/2020; Lei 15576/2020; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act	2026-11-11
Lei 688/1996 art.27 Ic; Lei 5634/2023 arts.1,4 I	Lei 688/1996 art.27 Ic; Lei 5634/2023 arts.1,4 I; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act	2026-11-11
Lei 59/1993 art.32 Id; Lei 1767/2022	Lei 59/1993 art.32 Id; Lei 1767/2022; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act	2026-11-11
Lei 10297/1996 art.19 I,IIIn,§§3 to 4	Lei 10297/1996 art.19 I,IIIn,§§3 to 4; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act	2026-11-11
RICMS art.52 I and section exceptions; RICMS art.56-C caput,§§2 to 4	RICMS art.52 I and section exceptions; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act; Complete art.56-C, current deadline replacement distinguished from old text	2026-11-11
Lei 3796/1996 art.18 Ij; Lei 9176/2023 arts.1 to 2	Lei 3796/1996 art.18 Ij; Lei 9176/2023 arts.1 to 2; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act	2026-11-11
Lei 1287/2001 art.27 II; Lei 4141/2023 art.1	Lei 1287/2001 art.27 II; Lei 4141/2023 art.1; residual clause, immediate specific-rate branches and effective-date/repeal annotations actually read; not the complete act	2026-11-11
Lei 6558/2004 art.2-A and art.3; Lei 7767/2015 art.1 II	Lei 6558 arts.1 to 3, all listed categories/exclusions; scannedpp 3 to 8; original 7767 full	2026-11-11
Lei 9440/2024 arts.12,14,15 II	Arts.12,14 to 15 and neighbouring fuel provision	2026-11-11
Lei 4454/2017 art.1§§1 to 4	Full art.1 including product list, phase-downs, events and benefit exclusion; arts.2 to 5	2026-11-11
LC 37/2003 art.2 I,§§3 to 4 and art.3	Arts.1 to 4 current wording, complete art.2 product list/exceptions	2026-11-11
LC 287/2022 arts.1 to 2	Full short act	2026-11-11
Lei 4220/2008 art.2 I	Complete art.2 I list and §§1 to 2; neighbouring scope	2026-11-11
Portaria 271/2022 arts.2 to 13	Full arts.2 to 13, including paragraphs and exception list	2026-11-11
Lei 7611/2004 art.2 I,§§3 to 5	Complete art.2 current/historical list and collection/responsibility paragraphs	2026-11-11
LC 210/2023 arts.1 to 2, amended LC 217/2023; State tax authority current service instruction; named norm where stated; LC 210/2023 art.2 Ie, LC 217/2023; LC 210/2023 art.2 If; LC 210/2023 art.2 Ig	Full arts.1 to 2 current text and amendment notes; no SEFAZ blocked-PDF read claim; LC 210/217 arts.1 to 2 only; this row expressly does not claim an operational portal was read; Full current arts 1 to 2, exemptione and separateIVbranch, current amendments distinguished; Current art 2 Icomplete exclusions, clausef; Current art 2 Icomplete exclusions, clauseg, distinctIVbranch	2026-11-11
Shared state-tax-authority table, RR residual row, Lei 59 art.32 Id	RR residual row, neighbouring special rows and displayed update date	2026-11-11
SEF/SC beverage FAQ v1.11, answer 4.10; Consulta 011/2011 corroboration	FAQ cover/read scope, answers 3.1,4.1 to 4.10 and adjacent exceptions	2026-11-11
Lei 4731/2002 art.2-A, inserted Lei 9177/2023; Lei 4731/2002 art.2-A§3 Ic, inserted Lei 9177/2023	Full three-page Lei 9177 and historical 4731 distinction; current RICMS 40-C/D access gap; Full original three-page 9177, art 2-A§3 Ic on p 3 and adjacent scope/exclusions; re-read 2026-11-11	2026-11-11
Lei 3015/2015 art.6 VII,§2	Full short act, especially art.6 VII and§2	2026-11-11
LC 87/1996 art.4 caput,§§1 to 2; LC 87/1996 arts.6 to 9; LC 87/1996 art.13 caput,§§1 to 3,6 to 7; LC 87/1996 arts.19 to 21,23,33; LC 87/1996 art.20-A; SP RICMS 56-C§4	Complete art.4 including all special taxpayer cases and responsibility branches; Complete arts.6 to 9 including antecedent/subsequent responsibility, base alternatives and agreement rule; Complete art.13 including import additions, conditional discounts, own-freight and IPI exclusion conditions; future selective-tax addition distinguished; Complete arts.19 to 21,23,33; permanent-asset/energy/communications/use-consumption limitations actually read; numerical timing stays at national owner; Complete art.20-A with art.13 branches; separate SP fund paragraph read	2026-11-11
State tax authority current service instruction; named norm where stated	Live DAE Avulso form, visible fields and registration warning; no authenticated submission	2026-11-11
State tax authority current service instruction; named norm where stated	Current maintenance/service catalog only, not the historical FAQ returned in indexing	2026-11-11
State tax authority current service instruction; named norm where stated	Entire current service catalog and access requirements; menu does not establish every return obligation	2026-11-11
State tax authority current service instruction; named norm where stated	Complete current tax-category selector and displayed collection categories	2026-11-11
State tax authority current service instruction; named norm where stated	Complete service description, documents and portal alternatives; Decreto 49092 art.1 institutional scope separately read	2026-11-11
State tax authority current service instruction; named norm where stated	EFD information page; separate DUA/GNRE notice and conversion-category context	2026-11-11
State tax authority current service instruction; named norm where stated	Complete current normal/ST/interstate/differential/fund/payment-allocation service article, updated 22 September 2026	2026-11-11
State tax authority current service instruction; named norm where stated	Complete dispensation project page, IE query, virtual-DAPI processing and DT-e corrections; Portaria 285 exception list not certified	2026-11-11
State tax authority current service instruction; named norm where stated	DAEMS service catalog, displayed categories, guide-query and payment options; EFD project information	2026-11-11
State tax authority current service instruction; named norm where stated	Official original-submission service selected instructions, plus current technical note items 1 to 2; no universal correction permission inferred	2026-11-11
State tax authority current service instruction; named norm where stated	Current FAQ P 1 to P 6 and service links; active-period/MEI distinctions read; OIE detailed technical note not fully read	2026-11-11
State tax authority current service instruction; named norm where stated	Current SAC selected answers 0524 to 0527,0534,2383 to 2386, neighbouring GIA-ST distinction; old ordinary-GIA instructions not generalized	2026-11-11
State tax authority current service instruction; named norm where stated	DAE 10 guidance complete central instructions, separate omission/substitution/assessed-debt/frontier branches; form IDs not duplicated	2026-11-11
State tax authority current service instruction; named norm where stated	Current government service catalog EFD/omission/certificate entries; no authenticated submission	2026-11-11
State tax authority current service instruction; named norm where stated	Complete EFD contact instruction, visible publication/update dates and UVT link; no authenticated query	2026-11-11
State tax authority current service instruction; named norm where stated	Complete current service description and support route; no certification that every taxpayer files GIA	2026-11-11
State tax authority current service instruction; named norm where stated	Entire current public DARE-print form; no return-obligation certification	2026-11-11
State tax authority current service instruction; named norm where stated	Complete authority payment-location/DARE instruction and displayed alternatives; no bank list copied	2026-11-11
State tax authority current service instruction; named norm where stated; Portaria 192/2026 art.2 IX,§1; Portaria 192/2026 art.3; Portaria 192/2026 art.4 caput,§1 I	Full Portaria 192 arts.1 to 8 including all cumulative conditions, group/new-branch exceptions, earlier-period corrections, DDE/DCIP limits and annual-DIME cross-reference; Full art.2 cumulative conditions and§§1 to 2; Full art.3, including application name, notification/regularization, receipt and new-branch exception; Full art.4 including current-DIME bar and prior-period correction exception; DDE/DCIP/annualDIME limits remain bounded	2026-11-11
State tax authority current service instruction; named norm where stated	Complete current GIA dispensation page including earlier-period returns; separately opened DARE service steps and CPR/date qualification	2026-11-11
Decreto 49092/2026 art.1, amending 39789/2019	Complete short amending decree arts.1 to 3; inconsistent displayed gazette date not adopted	2026-11-11
SEFAZ/ES GNRE information notice	Complete notice, conversion table, taxpayer identity instructions; no bank authorization execution	2026-11-11
SEF/SC DARE service	Complete service purpose and steps	2026-11-11
SP official DARE-ICMS service	Complete service purpose and emission steps; exact debt-code table not recertified	2026-11-11
SEFAZ Digital service catalog	Visible current catalog and authentication labels only	2026-11-11
SEFAZ/AM ITCMD service description	Complete service definition and electronic DIEF/ITCMD description; no amount or due date adopted	2026-11-11
Lei 6558/2004 arts.2-A§1,3§2; Lei 6558/2004 art.2-A§3 Ic	Scanned official reproduction pp 6 to 8, visually read; full benefit paragraph and art.2-A cross-reference; Official scanned reproduction p 7 visually read again 2026-11-11; exact art 2-A§3 Ic and adjacent exclusions	2026-11-11
SEFAZ/PB current service catalog	Current opened service catalog, displayed DAR/fatura and EFD obligation/processing links	2026-11-11
Lei 8779/2022 arts.1,4; successorLei 9776/2025 art.3	Full original 8779 including art 1 residual clause and art 4 effective date; full successor 9776 effective date	2026-11-11
Lei 16109/2024, original DOE	Full act arts.1 to 4 read; operative use limited to art.2 V replacement of Lei 8820 art.13-A caput and art.3 commencement; published 10 April 2024 p 6	2026-11-11
Decreto 57877/2024, original DOE	Full act arts.1 to 2 read; operative use limited to alterações 6461 to 6462 and art.2 commencement; published 12 November 2024 p 17; omitted product list is not claimed as read from this act	2026-11-11
Current AMPARA payment service	Complete visible prose sections 1 to 5; own/ST and Simples distinctions and separate guide selection used; image calculation/code tables not certified; no universal deadline adopted	2026-11-11

Not yet confirmed: MA current residual rate/original Lei 12426 and FUMACOP; RS remaining AMPARA product/benefit/essential-goods and full ST branches and current payment deadlines; affirmative current FCP treatment for AC/AP/PA and complete PI/RO product matrices; the full current fund-product/fuel/essential-goods overrides where the profile expressly says partial; all-state special-rate/benefit/ST-MVA and refund procedures; the operational originals marked unverified for BA/CE/MA/PA/SE/TO and current BA DMA/DMD exemption; CE SIGA complete migration eligibility; MG Portaria 285 exception list; SC later-phase enrollment and annual-DIME/DCIP/DDE detailed branches; full PB OIE implementation; RJ current GIA-ICMS/EFD/DARJ procedures; the remaining state-specific return/payment due dates, penalty/interest calculations and authenticated filing screens; all-state ITCMD/IPVA computations and special regimes. Unknowns are not zero rates or universal exemptions.