Rhode Island General Laws Title 44. Taxation § 44-21-2. Duty imposed--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 ( 1/8 ) 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.