In a ruling handed down by the 1st Panel of the Superior Court of Justice (STJ), the placement of advertising on websites is not a communication service and, therefore, is subject to ISS and not ICMS.
The decision was based on the understanding of the Federal Supreme Court (STF), in the judgment of ADI 6034, according to which it was decided that ISS and not ICMS is levied on the provision of services for the insertion of texts, drawings or advertising materials in any medium, except books, newspapers, periodicals and free radio broadcasting.
