nÃo hà / Este trabalho tem como objetivo avaliar o comportamento da carga tributÃria do ICMS do segmento de mercearia, optantes pelo Simples, no estado do CearÃ, apÃs a implantaÃÃo da sistemÃtica de substituiÃÃo tributÃria para o setor por meio do Decreto 29.560/2008. Para isso, empregou-se um modelo de diferenÃas em diferenÃas para comparar as empresas sobre o regime de recolhimento EPP e ME versus Normal, considerando as informaÃÃes de 2007 a 2010. Sendo que, 2007 refere-se ao perÃodo antes, enquanto 2008 a 2010 sÃo as informaÃÃes apÃs o Decreto. De acordo com os resultados do modelo Pooled, o Decreto 29.560/2008 teve Ãxito ao alcanÃar a substituiÃÃo tributÃria entre o regime Normal em relaÃÃo ao ME e EPP para os anos de 2008 e 2010. Por outro lado, em 2009 observa-se que a carga da Normal à superior à EPP e inferior à ME. Ou seja, existe efeito substituiÃÃo tributÃria para empresas do regime Normal em relaÃÃo a ME e EPP, durante os anos de 2008 e 2010. Verificou-se tambÃm que existe diferenÃa entre a arrecadaÃÃo de ICMS das empresas sob o regime de recolhimento EPP e ME em relaÃÃo a Normal, sendo que esta arrecada mais do que aquelas. Jà em 2009 e 2010, diferenÃa à nula entre as arrecadaÃÃes de ICMS das empresas cearenses optantes do SN entre os regimes, Normal versus EPP e ME. / This work has like objective evaluate the tributary chargeâs behaviour of the ICMS in the grocery segment, which chose for SIMPLE, in the state of CearÃ, after the implantation of the systematic of tributary substitution for the sector by means of Decree 29.560/2008. For this, it was applied one model from differences-by-differens in order to compare the companies on regime of collection EPP and ME versus NORMAL, considering the informations of 2007 to 2010. As we know, the year of 2007 concerning to the previous period while 2008 to 2010 mean the informations pos Decree. Acordding to the results from the model POOLED, the Decree 29.560/2008 obtained success in reaching the tributary substitution during the Normal regime related to ME and EPP to the years of 2008 and 2010. On the other hand, it was observed that in 2009 the charge of the NORMAL is superion to EPP and inferior to ME. There is, in facto, a tributary substitution effect to the company linked to the NORMAL regime related to ME and EPP during the years of 2008 and 2010. It was observed that there is difference between the collection of ICMS from those companies on the EPP collection regime and ME related to NORMAL, where this collect more than those. In the years of 2009 and 2010, the difference is invalid among the collection of ICMS of the companies from Cearà which chose SN between the regime NORMAL vs EPP and ME.