Other than where exceptions are provided for in legislation, the ICMS rates are as follows:
| Operation or service | Rate of ICMS |
| Tobacco and its manufactured substitutes | 30% |
| Electricity, telecommunications, alcoholic beverages, perfumes, etc | 25% |
| Alcohol | 20% |
| Internal operations and services, even if initiated abroad | 18% |
Internal operations and services, even if initiated abroad, involving the following:
• transportation services
• poultry, rabbit, bovine, swine, |
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