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Decreto 2.637, de 25/06/1998
(D.O. 26/06/1998)

Art. 2º

- O imposto incide sobre produtos industrializados, nacionais e estrangeiros, obedecidas as especificações constantes da Tabela de Incidência do Imposto sobre Produtos Industrializados - TIPI (Lei 4.502, de 30/11/1964, art. 1º, e Decreto-Lei 34, de 18/11/1966, art. 1º).

Parágrafo único - O campo de incidência do imposto abrange todos os produtos com alíquota, ainda que zero, relacionados na TIPI, observadas as disposições contidas nas respectivas notas complementares, excluídos aqueles a que corresponde a notação [NT] (não-tributado) (Lei 9.493, de 10/09/1997, art. 13).

Art. 3º

- Produto industrializado é o resultante de qualquer operação definida neste Regulamento como industrialização, mesmo incompleta, parcial ou intermediária.