R.I. Gen. Laws § 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 (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.