Resolução do Senado Federal nº 7 de 22/04/1980. REDUZ ALIQUOTAS MAXIMAS DO IMPOSTO SOBRE OPERAÇÕES RELATIVAS A CIRCULAÇÃO DE MERCADORIAS.
Faço saber que o SENADO FEDERAL aprovou, nos termos do art. 23, § 5º, da Constituição, e eu, LUIZ VIANA, PRESIDENTE, promulgo a seguinte
RESOLUÇÃO Nº 7, de 1980
Reduz alíquotas máximas do imposto sobre operações relativas à circulação de mercadorias.
São acrescentados ao artigo 1º da Resolução nº 129, de 28 de novembro de 1979, o item e o parágrafo seguinte:
“III - Para as operações interestaduais que destinem mercadorias a contribuintes para fins de industrialização ou comercialização:
11% (onze por cento).
Parágrafo único - Nas operações de que trata o item III, promovidas nas Regiões Sudeste e Sul com destino às Regiões Norte, Nordeste e Centro-Oeste, a alíquota será:
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10% (dez por cento) em 1980;
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9,5% (nove inteiros e cinco décimos por cento) em 1980;
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9% (nove por cento) em 1982 e exercícios subseqüentes.”
Para os fins do art. 1º da Resolução nº 129, de 28 de novembro de 1979, com a alteração estabelecida nesta Resolução, considera-se o Estado do Espírito Santo integrante da Região Nordeste.
Esta Resolução entra em vigor na data de sua publicação.
SENADO FEDERAL, em 22 de abril de 1980
Senador LUIZ VIANA
PR...
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