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2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-21 - Duty on Auction Sales
§ 44-21-2 - Duty imposed – Apportionment between state and city or town.

SECTION 44-21-2

   § 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.

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