Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-21-2 — Duty imposed â Apportionment between state and city or town
The duty upon all property sold by auction in the state and which is liable to duty
is one-tenth of one percent (.1%), and inures one-eighth (â
) part of the duty to the
use of the city or town in which sales are made and the remainder of the duty to the
use of the state.
Source: official text