Of this form of to the Cities the one it forms calmer and simplified to select the ISS on these operations, being brought more financial benefits, increasing the collection and placing the disposal of the Cities given until then difficult obtaining way fiscal administrative procedures, in view of the form as if they present invoices and the payments on credit cards and debit. The Constitution of the State of the Rio Grande Do Sul, with the modification of Art 142, transforms many difficulties into benefits, bringing more tranquillity for who defends the collection increase, being able with this to apply the public money better, improving roads, bridges, schools and mainly applying in public health. As it was before: Art. 142 – Any exculpatory or limiting legal disposals of the right to fiscalize tied people or entities are inapplicable, directly or indirectly, to the generating fact of the state tributes. Only paragraph – the State will be able to firm accords with the Cities, being charged these to give information and to coligir given, in special related with the transit of merchandises or the products, with sight to protect the effective ingression of state tributes in which they have participation. As it was after the alteration: Art. 142 – Any exculpatory or limiting legal disposals of the right to fiscalize tied people or entities are inapplicable, directly or indirectly, to the generating fact of the state tributes.

1. the State will be able to firm accords with the cities, being charged these to give information and to coligir given, in special the related ones with the transit of merchandises or products, with sight to protect the effective ingression of state tributes in which they have participation, as well as the State will have to inform the data of the operations with credit cards and others to the municipalities, for ends of fiscalization and collect of the Service occupation tax of Any Nature, as made use in the Internal revenue code. (Writing given for the Constitutional Emendation n. 60, of 18/08/11) 2. the supply of the available information for cities will occur of continued form, for half electronic, contend roll of all the operations with credit cards, of debit and others, occured in its respective territories, for administrator of cards, in the form of the accord. (Enclosed for the Constitutional Emendation n. 60, of 18/08/11) They pass the Cities to have necessity to improve its knowledge and of its functional picture, mainly the inspectors to carry through the procedures necessary to the exploitation of what it stipulates the new writing given for the alteration in Art 142 of the State constitution, come to apply in what to fit new the practical one. But so that this functions fully, the Mayors will have to firm accord with the State in the direction to apply correctly what the law determines.