Há três anos, alguns estados das regiões Norte, Nordeste e Centro-Oeste, em frontal desrespeito à Constituição Federal, celebraram o Protocolo ICMS nº 21, que impõe o pagamento do Imposto sobre Circulação de Mercadorias e Serviços (ICMS) nas operações interestaduais com mercadorias comercializadas de forma não presencial, como internet e telemarketing, em favor do estado do domicílio do consumidor.
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