SEFAZ-SP Auditor Fiscal (AFRE) Practice Questions - SEFAZ-SP Auditor Fiscal Da Receita Estadual (AFRE) Exam

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Under the São Paulo State Tax Code (Lei Estadual 6.374/1989) and Article 264 of RICMS/SP, tax substitution with forward collection (substituição tributária progressiva / para frente) assigns tax liability for downstream transactions to a designated substitute taxpayer. In which of the following scenarios is the tax substitution regime EXPLICITLY INAPPLICABLE to the transaction?

Sales from a pharmaceutical wholesaler to independent retail community pharmacies. Interstate sales of beverage products from a brewery to retail convenience stores within São Paulo. Sales of automotive replacement parts from an authorized distributor to commercial auto repair shops. Shipment of raw materials or industrial inputs to another manufacturing establishment that will utilize them in an industrial transformation process.

Correct Answer:

Shipment of raw materials or industrial inputs to another manufacturing establishment that will utilize them in an industrial transformation process.

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