LEI ORDINÁRIA Nº 4299, DE 23 DE DEZEMBRO DE 1963. Altera o Decreto Lei 915 de 1 de Dezembro de 1938 Retificado Pelo Decreto Lei 1061 de 20 de Janeiro de 1939 que Dispõe Sobre o Imposto de Venda e Consignações Define a Competencia Dos Estados para Sua Cobrança e Arrecadação e da Outras Providencias.
LEI N. 4.299 ? DE 23 DE DEZEMBRO DE 1963
Altera o Decreto-lei nº 915, de 1 de dezembro de 1938. retificado pelo Decreto-lei nº 1.061, de 20 de janeiro de 1939, que dispõe sôbre o impôsto de vendas e consignações, define a competência dos Estados para sua cobrança e arrecadação e dá outras providências.
O Presidente da República:
Faço saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei:
O impôsto sôbre vendas e consignações, a que se refere o artigo 19 nº IV da Constituição Federal, é devido no lugar em que se efetuar a operação.
§ 1º Considera-se lugar da operação aquêle onde se encontrar a mercadoria na ocasião da venda ou consignação. Quando o objeto do contrato fôr produto agrícola, pecuário ou extrativo, sôbre a operação de venda ou consignação para fora do Estado incidirá a tributação do Estado em que foi produzida a coisa vendida ou consignada.
§ 2º No caso de venda ou consignação de produtos agrícolas, pecuários ou extrativos destinados à exportação para o exterior, o impôsto será, devido exclusivamente ao Estado de que se originarem, mesmo que tais produtos sofram, no Estado de que forem exportados...
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