§ 44-21-1 - Sales subject to duty. - Rhode Island Statutes

SECTION 44-21-1

   § 44-21-1  Sales subject to duty. –All sales by auction are made by an auctioneer and are subject to a duty to thestate, except the following:

   (1) Sales made pursuant to any judgment, sentence, decree,order, or rule of any court or judicial officer of the state or of any court ofthe United States having jurisdiction within the state;

   (2) Sales made by virtue of any writ, execution, warrant ofdistress, or order of law, or the property of any city or town, sales ofproperty held by executors, administrators, or guardians of estates lying orbeing within the state;

   (3) Sales of pews, or choice of pews in houses of publicworship; and

   (4) Sales of goods exhibited at any fair held by the RhodeIsland society for the encouragement of domestic industry, or by the Aquidneckagricultural society, and which may be sold by auction during the continuanceof the fair.