The 1099-S reports the sale of the land. The 1099-B is to record the profit or loss from the sale.
If you live in PA, all transactions are taxable in your home state. You do owe taxes to RI because that is where the land is. You should get a credit on your PA taxes for the amount you paid in RI.
As you go through your state returns there will be places to allocate the income properly.
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