Last week the Brazilian government pledged that it would publish a provisional measure that would lower the taxation of tablets in Brazil. That would be one of the requests from Foxconn that our country received an investment of 12 billion dollars and iPads were produced here. This time the government delayed but failed. The MP 534/2011 was published today in the Official Gazette, making it ... well, official.
The definition given in the Provisional tablet is very specific. It is defined as "a central processing unit with input and output data through a touch screen area exceeding 140 square centimeters." What, in theory, exclude tablets on less than 7 inches. If they exist.
A detail in the assembly of tablets that must be met by Foxconn and other companies involved is that at least 25% of the parts of it are produced in the country and that percentage grows with the passing years. Otherwise, it does not fit the "Law of Good and certain fees may be reapplied.
Any tablet that is mounted in the country within those parameters will have their taxes reduced, but like every other state charges a VAT, it can vary in price if it is mounted in Manaus or Sao Paulo. And remember that it will take the price to fall.