RESOLUÇÃO DO SENADO FEDERAL Nº 95, DE 13 DE DEZEMBRO DE 1996. Fixa Aliquota para Cobrança do Icms.
Faço saber que o Senado Federal aprovou, e eu, José Sarney, Presidente, nos termos do art. 48, item 28 do Regimento Interno, promulgo a seguinte
Fixa alíquota para cobrança do ICMS.
O SENADO FEDERAL resolve:
É estabelecida, quanto ao imposto de que trata o inciso II do caput do art. 155 da Constituição Federal, a alíquota de 4% (quatro por cento) na prestação de transporte aéreo interestadual de passageiro, carga e mala postal.
Esta Resolução entra em vigor na data de sua publicação.
Senado Federal, em 13 de dezembro de 1996.
Senador JOSÉ SARNEY
Presidente do Senado Federal
Para continuar a ler
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