RESUMO : A Emenda Constitucional 87/2015 alterou a sistematica de arrecadacao do ICMS nas vendas a consumidores finais nao contribuintes, localizados em outra unidade da federacao. A nova emenda entrou em vigor em 1o de janeiro de 2016, com o intuito de aumentar a arrecadacao entre os estados consumidores, ja que estes estavam sentindo-se prejudicados devido ao aumento das vendas pela internet. O objetivo deste trabalho e apresentar as mudancas causadas na sistematica de arrecadacao do ICMS pela mudanca constitucional, evidenciar o metodo de arrecadacao antes e depois que a Emenda entrou em vigor e verificar o impacto causado no orcamento do estado de Rondonia. Quanto a classificacao metodologica a pesquisa classifica-se em descritiva, documental, quantitativa e exploratoria. Uma das principais alteracoes causadas pela emenda foi o metodo de tributacao do ICMS, anteriormente usava-se a aliquota interna do remetente e apos a mudanca passou-se a usar a aliquota interestadual, agora o montante do imposto sera partilhado entre ambos os estados. Palavras-chave: Emenda; Constitucional; Mudanca. The incidence of ICMS on interstate operations and the distribuition of proceeds from the collection ABSTRACT: Constitutional Amendment 87/2015 changed the ICMS tax collection system to sales to non- contributory final consumers located in another state. The amendment came into effect on January 1, 2016, with the aim of increasing consumer revenue, as consumers were feeling harmed by increased internet sales. The purpose of this paper is to present the changes caused in the ICMS collection system for the constitutional change, to highlight the method of collection before and after the amendment came into effect and to verify the impact caused in the Rondonia state budget. As for the methodological classification, the research is classified as descriptive, documental, quantitative and exploratory. One of the main changes caused by the amendment was the ICMS tax method, previously used the sender's internal rate and after the change was used to use the interstate rate, now the amount of tax will be shared between both states. Keywords: Amendment; Constitutional; Change.