Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-21-4 — Bidding on part of property to be sold
Whenever any sale or bidding is made at public auction in regard to any real estate
or in regard to any goods, wares, merchandise or other personal property, upon any
less quantity than the whole, for the purpose of fixing the price of any larger quantity
or of the whole, the whole amount of the property sold, transferred, contracted for
or negotiated by the terms and conditions of the auction is subject to a duty as if
the whole has been set up and sold by auction.
Source: official text