What is the fact generator for ICMS (Tax on Circulation of Goods and Services)? Importation of goods Sale of goods Provision of services All of the...

What is the fact generator for ICMS (Tax on Circulation of Goods and Services)?
Importation of goods
Sale of goods
Provision of services
All of the above
ICMS is a tax on the circulation of goods and services.
The ICMS is non-cumulative.
The taxpayer is any individual or legal entity that carries out, with or without regularity, operations of circulation of goods or provision of interstate and intermunicipal transportation services and communication, including operations and provisions that begin abroad.
a) Only afirmation I is correct.
b) Afirmations I and II are correct.
c) Afirmations I, II and III are correct.
d) All afirmations are correct.