{"id":1485046,"date":"2024-11-17T08:02:00","date_gmt":"2024-11-17T11:02:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1485046"},"modified":"2024-11-12T22:59:12","modified_gmt":"2024-11-13T01:59:12","slug":"incidencia-lei-kandir","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-lei-kandir\/","title":{"rendered":"Incid\u00eancia na Lei Kandir: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual (LTE)"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o resumo sobre a Incid\u00eancia na Lei Kandir, Lei Complementar 87\/1996 que disp\u00f5e sobre o imposto dos Estados e do Distrito Federal sobre opera\u00e7\u00f5es relativas \u00e0 circula\u00e7\u00e3o de mercadorias e sobre presta\u00e7\u00f5es de servi\u00e7os de transporte interestadual e intermunicipal e de comunica\u00e7\u00e3o, e d\u00e1 outras provid\u00eancias.<\/p>\n\n\n\n<p>O artigo ser\u00e1 dividido da seguinte forma:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fato Gerador<\/li>\n\n\n\n<li>N\u00e3o incid\u00eancia<\/li>\n\n\n\n<li>Local da Opera\u00e7\u00e3o<\/li>\n<\/ul>\n\n\n\n<p>Vamos l\u00e1?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Fato Gerador<\/h2>\n\n\n\n<p>Iniciemos o resumo sobre a Incid\u00eancia na Lei Kandir pelo <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Fato Gerador<\/mark><\/strong> (Art. 2).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Circula\u00e7\u00e3o de mercadorias<\/mark> <\/strong>(I): opera\u00e7\u00f5es relativas \u00e0 <strong>circula\u00e7\u00e3o de mercadorias<\/strong>, <strong>inclusive<\/strong> o <strong>fornecimento de alimenta\u00e7\u00e3o<\/strong> e bebidas em bares, restaurantes e estabelecimentos similares<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Transporte <\/mark><\/strong>(II): servi\u00e7os de transporte <strong>interestadual e intermunicipal<\/strong>, por qualquer via, de pessoas, bens, mercadorias ou valores;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Telecomunica\u00e7\u00e3o <\/mark><\/strong>(II): <strong>presta\u00e7\u00f5es onerosas de servi\u00e7os de comunica\u00e7\u00e3o<\/strong>, por qualquer meio, inclusive a gera\u00e7\u00e3o, a emiss\u00e3o, a recep\u00e7\u00e3o, a transmiss\u00e3o, a retransmiss\u00e3o, a repeti\u00e7\u00e3o e a amplia\u00e7\u00e3o de comunica\u00e7\u00e3o de qualquer natureza<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">ICMS X ISS <\/mark><\/strong>(IV e V c\/c Art. 3, V)<strong> <\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Regra geral<\/mark> <\/strong>(ISS): Servi\u00e7o + mercadoria<br \/><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Exce\u00e7\u00e3o 1 <\/mark><\/strong>(ICMS): Servi\u00e7o + mercadoria = transporte interestadual e intermunicipal e de comunica\u00e7\u00e3o<br \/><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Exce\u00e7\u00e3o 2<\/mark> <\/strong>(Servi\u00e7o, ISS; Mercadoria, ICMS): exce\u00e7\u00f5es expressas na LC 116\/2003.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Importa\u00e7\u00e3o <\/mark><\/strong>(\u00a71\u00ba, I): entrada de mercadoria ou bem importados do exterior, por <strong>pessoa f\u00edsica ou jur\u00eddica<\/strong>, ainda que n\u00e3o seja contribuinte habitual do imposto, <strong>qualquer que seja a sua finalidade<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Importa\u00e7\u00e3o de servi\u00e7os<\/mark> <\/strong>(\u00a71\u00ba, II): servi\u00e7o prestado no exterior ou cuja presta\u00e7\u00e3o se tenha iniciado no exterior<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Gasolina e derivados e Energia el\u00e9trica<\/mark> <\/strong>(\u00a71\u00ba, III): quando <strong>n\u00e3o destinados \u00e0 comercializa\u00e7\u00e3o ou \u00e0 industrializa\u00e7\u00e3o<\/strong>, decorrentes de opera\u00e7\u00f5es interestaduais, cabendo o imposto ao Estado onde estiver localizado o adquirente.<\/li>\n<\/ul>\n\n\n\n<p>Lembrando que a <strong>caracteriza\u00e7\u00e3o do FG<\/strong> independe da natureza jur\u00eddica da opera\u00e7\u00e3o que o constitua (\u00a72\u00ba).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">N\u00e3o incid\u00eancia<\/h2>\n\n\n\n<p>Retornemos no resumo sobre a Incid\u00eancia na Lei Kandir pela n\u00e3o incid\u00eancia.<\/p>\n\n\n\n<p>Um ponto importante \u00e9 perceber que na CF\/88 se fala em \u201cimunidade\u201d, j\u00e1 na Kandir trata-se como \u201cn\u00e3o incid\u00eancia\u201d. Assim, continuemos.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">N\u00e3o incid\u00eancia<\/mark><\/strong> (Art. 3):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Papel imune<\/mark> <\/strong>(I): opera\u00e7\u00f5es com livros, jornais, peri\u00f3dicos e o papel destinado a sua impress\u00e3o;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Exporta\u00e7\u00e3o <\/mark><\/strong>(II): inclusive produtos prim\u00e1rios e produtos industrializados semielaborados, ou servi\u00e7os. Al\u00e9m de equipara\u00e7\u00f5es como empresa comercial exportadora ou armaz\u00e9m alfandegado (II, \u00a7\u00fa)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Op. interestaduais com petr\u00f3leo e energia el\u00e9trica<\/mark> <\/strong>(III): \u00a0quando destinados \u00e0 industrializa\u00e7\u00e3o ou \u00e0 comercializa\u00e7\u00e3o<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Ouro <\/mark><\/strong>(IV): \u00a0ativo financeiro ou instrumento cambial <\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"886\" height=\"303\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/01095430\/image-5.png\" alt=\"Incid\u00eancia na Lei Kandir: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual (LTE)\" class=\"wp-image-1485048\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/01095430\/image-5.png 886w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/01095430\/image-5-300x103.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/01095430\/image-5-768x263.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/01095430\/image-5-150x51.png 150w\" sizes=\"auto, (max-width: 886px) 100vw, 886px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Trespasse <\/mark><\/strong>(VI): transfer\u00eancia de propriedade de estabelecimento industrial, comercial ou de outra esp\u00e9cie;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Aliena\u00e7\u00e3o fiduci\u00e1ria em garantia<\/strong> <\/mark>(VII): <strong>inclusive<\/strong> a opera\u00e7\u00e3o efetuada pelo credor em decorr\u00eancia do inadimplemento do devedor;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Arrendamento mercantil<\/strong> <\/mark>(VIII): <strong>n\u00e3o compreendida a venda<\/strong> do bem arrendado ao arrendat\u00e1rio<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Transfer\u00eancia de bens m\u00f3veis salvados de sinistro <u>para<\/u> companhias seguradoras<\/mark><\/strong> (IX)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Servi\u00e7os de transmiss\u00e3o (TUST) e distribui\u00e7\u00e3o (TUSD) e encargos setoriais vinculados \u00e0s opera\u00e7\u00f5es com energia el\u00e9trica<\/mark><\/strong> (X): Aten\u00e7\u00e3o, pois o STJ, em rito repetitivo (tema 986), decidiu que a TUSD e TUST integram BC do ICMS, logo h\u00e1 incid\u00eancia.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Local da Opera\u00e7\u00e3o<\/h2>\n\n\n\n<p>Vamos finalizar o resumo sobre a Incid\u00eancia na Lei Kandir pelo <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Local da Opera\u00e7\u00e3o<\/strong> <\/mark>(Art. 11).<\/p>\n\n\n\n<p>Lembremos que o FG do ICMS \u00e9 basicamente circula\u00e7\u00e3o de mercadorias, Transporte e Telecomunica\u00e7\u00e3o, assim vejamos os principais locais da opera\u00e7\u00e3o.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Mercadoria <\/mark><\/strong>(I)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Regra <\/mark><\/strong>(a): do <strong>estabelecimento onde se encontre<\/strong>, no momento da ocorr\u00eancia do fato gerador;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Irregularidades<\/mark> <\/strong>(b): <strong>onde se encontre<\/strong>, quando em situa\u00e7\u00e3o irregular;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Circula\u00e7\u00e3o ficta<\/mark><\/strong> (c): o do <strong>estabelecimento que transfira a propriedade<\/strong>, ou o t\u00edtulo que a represente, de mercadoria por ele adquirida no Pa\u00eds e <strong>que por ele n\u00e3o tenha transitado<\/strong>;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>Importa\u00e7\u00e3o<\/strong> <\/mark>(\u201cd\u201d e \u201ce\u201d): estabelecimento <strong>onde ocorrer a entrada f\u00edsica; <\/strong>se n\u00e3o estabelecido, o do <strong>domic\u00edlio do adquirente<\/strong>.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>Leil\u00e3o<\/strong> <\/mark>(f): onde seja realizada a licita\u00e7\u00e3o, no caso de arremata\u00e7\u00e3o de mercadoria ou bem importados do exterior e apreendidos ou abandonados;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Petr\u00f3leo (e derivados) e energia el\u00e9trica<\/mark><\/strong> (g): <strong>Estado onde estiver localizado o adquirente<\/strong>, inclusive consumidor final, quando n\u00e3o destinados \u00e0 industrializa\u00e7\u00e3o ou \u00e0 comercializa\u00e7\u00e3o;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Ouro \u201cmercadoria\u201d <\/mark><\/strong>(h): <strong>Estado<\/strong> de onde o ouro <strong>tenha sido extra\u00eddo<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>Pesca<\/strong> <\/mark>(i) <strong>desembarque do produto<\/strong>, na hip\u00f3tese de captura de peixes, crust\u00e1ceos e moluscos;<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Transporte <\/mark><\/strong>(II)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Regra <\/mark><\/strong>(a): <strong>onde<\/strong> tenha <strong>in\u00edcio a presta\u00e7\u00e3o;<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Irregularidades<\/mark> <\/strong>(b): <strong>onde se encontre o transportador<\/strong>, quando em situa\u00e7\u00e3o irregular<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Telecomunica\u00e7\u00e3o <\/mark><\/strong>(III)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Regra <\/mark><\/strong>(a): <strong>o da presta\u00e7\u00e3o <\/strong>do servi\u00e7o de radiodifus\u00e3o sonora e de som e imagem, assim entendido o da gera\u00e7\u00e3o, emiss\u00e3o, transmiss\u00e3o e retransmiss\u00e3o, repeti\u00e7\u00e3o, amplia\u00e7\u00e3o e recep\u00e7\u00e3o;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Ficha, cart\u00e3o e assemelhados<\/mark><\/strong> (b): o do estabelecimento da <strong>concession\u00e1ria ou da permission\u00e1ria<\/strong> <strong>que forne\u00e7a<\/strong> ficha, cart\u00e3o, ou assemelhados com que o servi\u00e7o \u00e9 pago;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Sat\u00e9lite<\/mark><\/strong> (c-1): o do estabelecimento ou domic\u00edlio do <strong>tomador do servi\u00e7o<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Demais casos<\/mark><\/strong> (d): <strong>onde seja cobrado <\/strong>o servi\u00e7o<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><a><\/a>Considera\u00e7\u00f5es Finais<\/h2>\n\n\n\n<p>Pessoal, chegamos ao final do resumo sobre a Incid\u00eancia na Lei Kandir. Espero que o artigo tenha sido \u00fatil.<\/p>\n\n\n\n<p>Obviamente o artigo traz apenas um trecho da legisla\u00e7\u00e3o, assim n\u00e3o deixe de estudar o assunto na \u00edntegra por nossas aulas, al\u00e9m de treinar por meio de quest\u00f5es de concurso em nosso <a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/sistema-de-questoes\/\">sistema de quest\u00f5es<\/a>.<\/p>\n\n\n\n<p>Gostou do artigo? Siga-nos<\/p>\n\n\n\n<p><a href=\"https:\/\/www.instagram.com\/resumospassarin\">https:\/\/www.instagram.com\/resumospassarin<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-quer-saber-tudo-sobre-concursos-previstos-confira-nossos-artigos\">Quer saber tudo sobre concursos previstos?<br \/>Confira nossos artigos!<\/h2>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos abertos<\/mark><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2024\/#\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos 2024<\/mark><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2025\/#\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos 2025<\/mark><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o resumo sobre a Incid\u00eancia na Lei Kandir, Lei Complementar 87\/1996 que disp\u00f5e sobre o imposto dos Estados e do Distrito Federal sobre opera\u00e7\u00f5es relativas \u00e0 circula\u00e7\u00e3o de mercadorias e sobre presta\u00e7\u00f5es de servi\u00e7os de transporte interestadual e intermunicipal e de comunica\u00e7\u00e3o, e d\u00e1 outras provid\u00eancias. [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":556437,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1983],"tags":[],"tax_estado":[219963],"class_list":["post-1485046","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-estadual","tax_estado-concursos-federais"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Incid\u00eancia na Lei Kandir: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual (LTE)<\/title>\n<meta name=\"description\" content=\"Veja o resumo sobre a Incid\u00eancia na Lei Kandir, Lei Complementar 87\/1996 que disp\u00f5e sobre o ICMS dos Estados e do DF.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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