Histórico da Página

1

O

3882

1989

83

I

LO 3882/89 art. 83 I

Exemption to small operators.

2

O

3882

1989

83

II

LO 3882/89 art. 83 II

Exemption to small business with gross revenue in the previous year lower than R$ 9,548.22.

3

O

3882

1989

3

I

LO 3882/89 art. 3 I

Immunity of equity and services of the Country, States, Distrito Federal and municipalities.

4

O

3882

1989

3

II

LO 3882/89 art. 3 II

Immunity to temples of any religious cult.

5

O

3882

1989

3

III

LO 3882/89 art. 3 III

Immunity to equity and services from political parties, foundations, labor union, educational institution and social security non profit making.

6

O

3882

1989

3

IV

LO 3882/89 art. 3 IV

Immunity of books, newspapers, magazines and papers destined to its printing.

7

O

3882

1989

60

LO 3882/89 art. 60

Item 10 - It is not part of calculation base, the amounts transferred to cab drivers attesting their respective instruction at CAM.

8

O

3882

1989

60

LO 3882/89 art. 60

Item 17.10 - Catering activity is not part of calculation base for meal and beverage supply, subject to ICMS.

9

C

116

2003

LC 116/03

Item 7.02 and 7.05 - In civil construction activities of items 7.02 and 7.05, it is not part of calculation base: goods produced by services providers, out of the location where the service was rendered, which is subject to ICMS.

10

O

3882

1989

66

7

LO 3882/89 art.66 §7

Item 7.02 and 7.05 - In the hypothesis of tax replacement, ISS is calculated on price of the service, deducting material values added to the work that are subject to ICMS and provided by service renderer.

11

O

3882

1989

66

8

LO 3882/89 art.66 §8

Item 4.02 and 4.03 (hospitals and hemodialysis clinic) - ISS is calculated on service price, deducting 40% from calculation base.

12

O

3882

1989

83

III

LO 3882/89 art. 83 III

Exemption to services rendered through rent and assignment of rights in exploration of convention services and respective stands.

13

O

3882

1989

83

IV

LO 3882/89 art. 83 IV

Exemption to services resulting from subscription rate in congresses, present in item 12.08, of art. 60 of the present Law, when promoted by nonprofit and student organization.

14

O

3882

1989

61

LO 3882/89 art.61

The service is considered rendered and tax due in location of provider establishment, in residence of the provider, except in hypothesis foreseen in items  1 to 20.