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Of the total resources collected by CIDE, 50%, at least, are invested in programs to fostertechnological qualification and support scientific research and technological development (arts. 1 and2 of Law 10,332/01).6.1.6.6. Economic Domain Intervention Contribution - CIDE - FuelsMoving ahead with the alterations in the tax legislation by virtue of the opening of the fuel market toforeign investors, the CIDE-Fuels was created, which is levied on the importation and sale of oil andits by-products, natural gas and its by-products and ethyl alcohol fuel (art. 1 of Law 10,336 of 19December 2001).CIDE taxpayers include the producer, formulator and importer of the fuels mentioned above.The tax base of the contribution is the unit of measure defined in law, which varies for each type offuel. The rates are also specific for each type of product (Law 10,336/01). For instance, the rateapplicable to gasoline is R$ 860 per cubic meter.6.2. Main Taxes Levied by the States and Federal District6.2.1. Tax on Operations Involving the Distribution of Goods and Interstate and Inter-municipalTransportation and Communication Service Renderings or State VAT – (Imposto sobreOperações Relativas à Circulação de Mercadorias e sobre a Prestação de Serviços deTransporte Interestadual e Intermunicipal e de Comunicação – ICMS)ICMS is a state tax levied on the distribution of goods by any establishments, as well as on the entryof merchandise imported from abroad, and also on the provision of interstate or inter-municipaltransportation and communication services, even when the respective distribution or service renderingare originated abroad.Similarly to IPI, ICMS is a non-cumulative tax. It can also be a selective tax, depending on theessentiality of the goods and services.Among the cases in which ICMS is not due, by express constitutional or legal provision, the followingare of general interest to the foreign investor:a) on transactions transferring industrialized products abroad, and renderings sending servicesabroad, provided that the tax amount charged in previous transactions can be recorded and set off(art. 155, paragraph 2, X, “a” of the Federal Constitution);45