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 (⅛) 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.
R.I. Gen. Laws § 44-21-2
Duty imposed — Apportionment between state and city or town
G.L. 1896, ch. 159, § 12; G.L. 1909, ch. 188, § 12; G.L. 1923, ch. 216, § 12; G.L. 1938, ch. 337, § 12; G.L. 1956, § 44-21-2.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.