Não incidência do diferencial de alíquotas de ICMS na aquisição interestadual de insumos para a construção civil

Abstract

The Constitution prescribes systematic taxation of interstate transactions in art. 155, §2, VII and VIII. According to these devices if the final purchaser of goods is not an ICMS taxpayer, should focus on the operation of the internal rate of State, this being destined to collection of the tax. On the other hand, if the buyer is an ICMS taxpayer (trader, industrial), the transaction will be taxed under the incidence of interstate rate, the collecting by the buyer the difference between the internal rate of the state of the recipient and the interstate rate is still due. Homebuilders are service providers, so ISS taxpayers. However, can eventually accomplish operations of circulation of merchandises, which will be subject to state tax. The civil construction companies are not subject to differential rates when they buy inputs in interstate operations to use them in the execution of their works, because they are not ICMS payers, but of the ISS.