Smart cards usados por bancos não se sujeitam ao ICMS, define STJBuobe IA context · why it matters Smart cards are not considered commercial goods — They are exempt from ICMS, reducing tax burdens on banks and related institutions. ISS applies to production of smart cards — This means the manufacturer must still pay municipal taxes. Fique de olho The ruling could impact similar cases involving custom-manufactured electronic devices in other industries. Published byconjur.com.bron •1 min readOs smart cards (cartões inteligentes) personalizados usados por bancos e outras instituições não representam mercadoria comercializada e, com isso, não estão sujeitos à incidência do ICMS, imposto estadual.smart cardsicmstributaçãoLearn moreShareLegalReport
