{"id":9097,"date":"2021-03-25T08:00:26","date_gmt":"2021-03-25T11:00:26","guid":{"rendered":"https:\/\/nfe.io\/blog\/?p=9097"},"modified":"2022-03-28T11:20:02","modified_gmt":"2022-03-28T14:20:02","slug":"codigos-de-situacao-tributaria","status":"publish","type":"post","link":"https:\/\/nfe.io\/blog\/nota-fiscal\/codigos-de-situacao-tributaria\/","title":{"rendered":"C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria: o que s\u00e3o e qual a sua aplica\u00e7\u00e3o?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Os C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria, ou simplesmente CST, s\u00e3o uma <\/span><b>sequ\u00eancia num\u00e9rica utilizada para identificar qual tributa\u00e7\u00e3o deve ser aplicada em cada mercadoria descrita em uma <\/b><a href=\"https:\/\/nfe.io\/blog\/nota-fiscal\/nota-fiscal-eletronica-conheca-os-principais-tipos\/\" target=\"_blank\" rel=\"noopener noreferrer\"><b>nota fiscal<\/b><\/a><b>.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">O objetivo \u00e9 facilitar o recolhimento do <\/span><a href=\"https:\/\/nfe.io\/blog\/nota-fiscal\/o-que-e-icms\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">ICMS<\/span><\/a><span style=\"font-weight: 400;\">, Imposto 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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Por conta disso, o CST \u00e9 formado de acordo com a origem da mercadoria, ou seja, se o produto \u00e9 nacional ou importado, a fim de atender as regras de recolhimento desse imposto.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mas como s\u00e3o formados os C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria? Quais s\u00e3o esses c\u00f3digos? Qual a sua aplica\u00e7\u00e3o? Confira todas essas respostas neste artigo!<\/span><\/p>\n<p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot; \n\n\t&lt;div class=&quot;cta-blog dark io&quot; id=&quot;9097&quot;&gt;\n\n\t\t&lt;div class=&quot;cta-title&quot;&gt;\n\t\t\t&lt;h3&gt; &lt;\/h3&gt;\n\t\t&lt;\/div&gt;\n\n\t\t&lt;div class=&quot;cta-content&quot;&gt;\n\t\t\t&lt;p&gt;&lt;\/p&gt;\n\t\t&lt;\/div&gt;\n\n\t\t&lt;div class=&quot;cta-area&quot;&gt;\n\n\t\t\t&lt;!-- &lt;div class=&quot;left&quot;&gt;\n\t\t\t\t&lt;h5&gt;&lt;\/h5&gt;\n\t\t\t\t&lt;div id=&quot;subtitle&quot;&gt;&lt;\/div&gt;\n\t\t\t&lt;\/div&gt; --&gt;\n\n\t\t\t&lt;!-- &lt;div class=&quot;right&quot;&gt; --&gt;\n\t\t\t\t\t\t\t&lt;!-- &lt;\/div&gt; --&gt;\n\n\t\t&lt;\/div&gt;\n\n\t&lt;\/div&gt;\n\n\t&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:707,&quot;3&quot;:{&quot;1&quot;:0},&quot;4&quot;:{&quot;1&quot;:2,&quot;2&quot;:14281427},&quot;9&quot;:1,&quot;10&quot;:1,&quot;12&quot;:0}\"><\/span><\/p>\n<h2>O que s\u00e3o os C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria<\/h2>\n<p><span style=\"font-weight: 400;\">Como mencionado anteriormente, os C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria, CST, s\u00e3o <\/span><b>forma\u00e7\u00f5es num\u00e9ricas utilizadas para determinar qual deve ser a tributa\u00e7\u00e3o de um servi\u00e7o ou mercadoria descritos em uma nota fiscal<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">O CST \u00e9 formado por tr\u00eas d\u00edgitos em formato ABB, sendo:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>1\u00ba d\u00edgito (A)<\/b><span style=\"font-weight: 400;\">: indica a origem da mercadoria ou do servi\u00e7o, ou seja, se \u00e9 nacional ou importado, e tem como base a Tabela A do CST;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2\u00ba d\u00edgito (B)<\/b><span style=\"font-weight: 400;\">: indica qual a forma de tributa\u00e7\u00e3o pelo ICMS deve ser aplicada. Esse n\u00famero \u00e9 determinado pela Tabela B do CST;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>3\u00ba d\u00edgito (B)<\/b><span style=\"font-weight: 400;\">: complementar ao segundo d\u00edgito, tem a mesma fun\u00e7\u00e3o e base.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00c9 importante ressaltar que <\/span><b>os C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria devem ser utilizados<\/b><span style=\"font-weight: 400;\"> para <\/span><a href=\"https:\/\/nfe.io\/blog\/nota-fiscal\/tudo-sobre-emissao-nota-fiscal-eletronica\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">emiss\u00e3o de notas fiscais<\/span><\/a><span style=\"font-weight: 400;\">, especialmente os modelos 1 ou 1-A, e a Nota Fiscal Eletr\u00f4nica (NF-e), modelo 55, <\/span><b>por contribuintes n\u00e3o optantes do Simples Nacional<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">No caso, conforme os termos do <\/span><a href=\"https:\/\/www.confaz.fazenda.gov.br\/legislacao\/ajustes\/2019\/ajuste-sinief-11-19\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Ajuste SINIEF 11\/2019<\/span><\/a><span style=\"font-weight: 400;\">, essa regra \u00e9 v\u00e1lida at\u00e9 31 de dezembro de 2021.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At\u00e9 essa data, os optantes pelo Simples Nacional devem utilizar c\u00f3digos pr\u00f3prios para emiss\u00e3o das suas Notas Fiscais Eletr\u00f4nicas, que \u00e9 o C\u00f3digo de Situa\u00e7\u00e3o da Opera\u00e7\u00e3o no Simples Nacional (CSOSN).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Portanto, a partir de 1\u00ba de janeiro de 2022, para esses passam a valer os mesmos CSTs dos n\u00e3o contribuintes, seguindo as diretrizes descritas no ajuste citado.<\/span><\/p>\n<h2>Quais s\u00e3o os C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria existentes<\/h2>\n<p><span style=\"font-weight: 400;\">Assim como voc\u00ea acabou de ver, os C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria s\u00e3o <\/span><b>formados com base em duas tabelas, A e B.<\/b><\/p>\n<h3><span style=\"font-weight: 400;\">Tabela A do CST<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A <\/span><b>tabela A identifica a origem da mercadoria ou do servi\u00e7os<\/b><span style=\"font-weight: 400;\">. Por essa caracter\u00edstica, os seus d\u00edgitos servem para determinar se haver\u00e1 tributa\u00e7\u00e3o pelo <\/span><a href=\"https:\/\/nfe.io\/blog\/nota-fiscal\/como-calcular-valor-produto-nota-fiscal\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">IPI, Imposto sobre os Produtos Industrializados<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00e9m disso, essa tabela estabelece se cabe, ou n\u00e3o, a aplica\u00e7\u00e3o da al\u00edquota de 4% nas opera\u00e7\u00f5es interestaduais, conforme determinam a <\/span><a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2011-2014\/2012\/Congresso\/RSF-13-2012.htm\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Resolu\u00e7\u00e3o do Senado Federal n\u00b0 13\/2012<\/span><\/a><span style=\"font-weight: 400;\"> e o <\/span><a href=\"https:\/\/www.confaz.fazenda.gov.br\/legislacao\/convenios\/2013\/CV088_13\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Conv\u00eanio ICMS 38\/2013<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dessa forma, a tabela A utilizada para forma\u00e7\u00e3o dos C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria tem a seguinte composi\u00e7\u00e3o, de acordo com o <\/span><a href=\"https:\/\/www.confaz.fazenda.gov.br\/legislacao\/ajustes\/2012\/AJ_020_12\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Ajuste SINIEF 20, de 7 de novembro 2012<\/span><\/a><span style=\"font-weight: 400;\"> e altera\u00e7\u00f5es pelos <\/span><a href=\"https:\/\/www.confaz.fazenda.gov.br\/legislacao\/ajustes\/2013\/AJ_002_13\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Ajustes SINIEF 02\/2013<\/span><\/a><span style=\"font-weight: 400;\"> e <\/span><a href=\"https:\/\/www.confaz.fazenda.gov.br\/legislacao\/ajustes\/2013\/AJ_015_13\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">15\/2013<\/span><\/a><span style=\"font-weight: 400;\">:\u00a0<\/span><\/p>\n<p><b>0 &#8211; nacional<\/b><span style=\"font-weight: 400;\">: exceto as indicadas nos c\u00f3digos 3, 4, 5 e 8;<\/span><\/p>\n<p><b>1 &#8211; estrangeira<\/b><span style=\"font-weight: 400;\">: importa\u00e7\u00e3o direta, exceto a indicada no c\u00f3digo 6;<\/span><\/p>\n<p><b>2 &#8211; estrangeira<\/b><span style=\"font-weight: 400;\">: adquirida no mercado interno, exceto a indicada no c\u00f3digo 7;<\/span><\/p>\n<p><b>3 &#8211; nacional<\/b><span style=\"font-weight: 400;\">: mercadoria ou bem com Conte\u00fado de Importa\u00e7\u00e3o superior a 40% (quarenta por cento) e inferior ou igual a 70% (setenta por cento);<\/span><\/p>\n<p><b>4 &#8211; nacional<\/b><span style=\"font-weight: 400;\">: cuja produ\u00e7\u00e3o tenha sido feita em conformidade com os processos produtivos b\u00e1sicos de que tratam o Decreto-Lei n\u00ba 288\/67, e as Leis n\u00bas 8.248\/91, 8.387\/91, 10.176\/01 e 11.484\/07;<\/span><\/p>\n<p><b>5 &#8211; nacional<\/b><span style=\"font-weight: 400;\">: mercadoria ou bem com Conte\u00fado de Importa\u00e7\u00e3o inferior ou igual a 40% (quarenta por cento);<\/span><\/p>\n<p><b>6 &#8211; estrangeira<\/b><span style=\"font-weight: 400;\">: importa\u00e7\u00e3o direta, sem similar nacional, constante em lista de Resolu\u00e7\u00e3o CAMEX e g\u00e1s natural;<\/span><\/p>\n<p><b>7 &#8211; estrangeira<\/b><span style=\"font-weight: 400;\">: adquirida no mercado interno, sem similar nacional, constante em lista de Resolu\u00e7\u00e3o CAMEX e g\u00e1s natural;<\/span><\/p>\n<p><b>8 &#8211; Nacional<\/b><span style=\"font-weight: 400;\">, mercadoria ou bem com Conte\u00fado de Importa\u00e7\u00e3o superior a 70% (setenta por cento).<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Tabela B do CST<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">J\u00e1 a tabela B indica <\/span><b>qual deve ser a forma de tributa\u00e7\u00e3o da nota fiscal no que diz respeito \u00e0 cobran\u00e7a do ICMS.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Relembre um pouco sobre a incid\u00eancia do ICMS:<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-9098 size-large\" src=\"https:\/\/nfe.io\/blog\/app\/uploads\/2021\/02\/codigos-de-situacao-tributaria-1-768x1024.png\" alt=\"\" width=\"768\" height=\"1024\" srcset=\"https:\/\/nfe.io\/blog\/app\/uploads\/2021\/02\/codigos-de-situacao-tributaria-1-768x1024.png 768w, https:\/\/nfe.io\/blog\/app\/uploads\/2021\/02\/codigos-de-situacao-tributaria-1-225x300.png 225w, https:\/\/nfe.io\/blog\/app\/uploads\/2021\/02\/codigos-de-situacao-tributaria-1.png 900w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">De acordo com o apresentado no Ajuste SINIEF 11\/19, de 5 de julho de 2019, a tabela B do CST conta com os seguintes c\u00f3digos:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">0 &#8211; tributada integralmente;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1 &#8211; tributada pelo Simples Nacional sem permiss\u00e3o de cr\u00e9dito:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10 &#8211; tributada com ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria, relativo \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es subsequentes;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">11 &#8211; tributada pelo Simples Nacional sem permiss\u00e3o de cr\u00e9dito e com ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria relativo \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es subsequentes<\/span><\/p>\n<p><span style=\"font-weight: 400;\">12 &#8211; tributada com ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria relativo \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es antecedentes<\/span><\/p>\n<p><span style=\"font-weight: 400;\">13 &#8211; tributada com ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria relativo \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es concomitantes<\/span><\/p>\n<p><span style=\"font-weight: 400;\">14 &#8211; tributada pelo Simples Nacional sem permiss\u00e3o de cr\u00e9dito e com ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria relativo \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es concomitantes<\/span><\/p>\n<p><span style=\"font-weight: 400;\">20 &#8211; tributada com redu\u00e7\u00e3o de base de c\u00e1lculo ou redu\u00e7\u00e3o do imposto<\/span><\/p>\n<p><span style=\"font-weight: 400;\">21 &#8211; tributada pelo Simples Nacional com redu\u00e7\u00e3o do imposto e sem permiss\u00e3o de cr\u00e9dito<\/span><\/p>\n<p><span style=\"font-weight: 400;\">30 &#8211; isenta ou n\u00e3o tributada com ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria<\/span><\/p>\n<p><span style=\"font-weight: 400;\">40 &#8211; isenta<\/span><\/p>\n<p><span style=\"font-weight: 400;\">41 &#8211; n\u00e3o tributada<\/span><\/p>\n<p><span style=\"font-weight: 400;\">50 &#8211; suspens\u00e3o<\/span><\/p>\n<p><span style=\"font-weight: 400;\">51 &#8211; diferimento<\/span><\/p>\n<p><span style=\"font-weight: 400;\">52 &#8211; diferimento com ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria relativo \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es subsequentes<\/span><\/p>\n<p><span style=\"font-weight: 400;\">60 &#8211; ICMS cobrado anteriormente por substitui\u00e7\u00e3o tribut\u00e1ria ou por antecipa\u00e7\u00e3o com encerramento de tributa\u00e7\u00e3o<\/span><\/p>\n<p><span style=\"font-weight: 400;\">70 &#8211; tributada com redu\u00e7\u00e3o de base de c\u00e1lculo ou redu\u00e7\u00e3o do imposto e com ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria relativo \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es subsequentes<\/span><\/p>\n<p><span style=\"font-weight: 400;\">71 &#8211; tributada pelo Simples Nacional com redu\u00e7\u00e3o do imposto, sem permiss\u00e3o de cr\u00e9dito e com ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria relativo \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es subsequentes<\/span><\/p>\n<p><span style=\"font-weight: 400;\">72 &#8211; tributada com redu\u00e7\u00e3o de base de c\u00e1lculo ou com redu\u00e7\u00e3o do imposto e com ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria relativo \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es antecedentes<\/span><\/p>\n<p><span style=\"font-weight: 400;\">73 &#8211; tributada pelo Simples Nacional com redu\u00e7\u00e3o do imposto, sem permiss\u00e3o de cr\u00e9dito e com ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria relativo \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es antecedentes<\/span><\/p>\n<p><span style=\"font-weight: 400;\">74 &#8211; tributada com redu\u00e7\u00e3o de base de c\u00e1lculo ou com redu\u00e7\u00e3o do imposto e com ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria relativo \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es concomitantes<\/span><\/p>\n<p><span style=\"font-weight: 400;\">75 &#8211; tributada pelo Simples Nacional com redu\u00e7\u00e3o do imposto, sem permiss\u00e3o de cr\u00e9dito e com ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria relativo \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es concomitantes<\/span><\/p>\n<p><span style=\"font-weight: 400;\">90 &#8211; outras\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Os C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria pareceram um tanto complicados? N\u00e3o se preocupe! Um bom sistema de emiss\u00e3o de nota fiscal eletr\u00f4nica pode lhe ajudar.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Leia o artigo \u201c<\/span><a href=\"https:\/\/nfe.io\/blog\/nota-fiscal\/gerenciador-de-nota-fiscal-eletronica\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Gerenciador de nota fiscal eletr\u00f4nica: conhe\u00e7a o NFE.io<\/span><\/a><span style=\"font-weight: 400;\">\u201d e conhe\u00e7a todas as funcionalidades da nossa plataforma!<\/span><\/p>\n<p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot; \n\n\t&lt;div class=&quot;cta-blog green io&quot; id=&quot;9097&quot;&gt;\n\n\t\t&lt;div class=&quot;cta-title&quot;&gt;\n\t\t\t&lt;h3&gt; &lt;\/h3&gt;\n\t\t&lt;\/div&gt;\n\n\t\t&lt;div class=&quot;cta-content&quot;&gt;\n\t\t\t&lt;p&gt;&lt;\/p&gt;\n\t\t&lt;\/div&gt;\n\n\t\t&lt;div class=&quot;cta-area&quot;&gt;\n\n\t\t\t&lt;!-- &lt;div class=&quot;left&quot;&gt;\n\t\t\t\t&lt;h5&gt;&lt;\/h5&gt;\n\t\t\t\t&lt;div id=&quot;subtitle&quot;&gt;&lt;\/div&gt;\n\t\t\t&lt;\/div&gt; --&gt;\n\n\t\t\t&lt;!-- &lt;div class=&quot;right&quot;&gt; --&gt;\n\t\t\t\t\t\t\t&lt;!-- &lt;\/div&gt; --&gt;\n\n\t\t&lt;\/div&gt;\n\n\t&lt;\/div&gt;\n\n\t&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:705,&quot;3&quot;:{&quot;1&quot;:0},&quot;9&quot;:1,&quot;10&quot;:1,&quot;12&quot;:0}\"><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Os C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria, ou simplesmente CST, s\u00e3o uma sequ\u00eancia num\u00e9rica utilizada para identificar qual tributa\u00e7\u00e3o deve ser aplicada em cada mercadoria&#8230;<\/p>\n","protected":false},"author":2,"featured_media":9099,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-9097","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nota-fiscal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>O que s\u00e3o C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria?<\/title>\n<meta name=\"description\" content=\"Os C\u00f3digos de Situa\u00e7\u00e3o Tribut\u00e1ria determinam a tributa\u00e7\u00e3o de um servi\u00e7o ou mercadoria. 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