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if you have a trailer with no VIN and want to tag/title it..you can register it as home made. To do this you have to supply pics of the trailer and a parts list with cost. basically a list of metal/lights/tires..etc..has to be on a work order form. I know this is how it's done in Maryland and New Jersey. They will then issue a vin plate and title then tags after it's been inspected.
South Carolina doesn't require a tag or title for a trailer the weighs less than 1,500lbs empty.
You can register any trailer and are urged to do so if you will be pulling it out of state. There is the option to purchase a permanent tag for $87 and have a title issued for $15. So for $122 there is no sales or property taxes involved and the tag can be transfered to a different trailer.
In California you can get a title or use the permanent registration as the 'title'. They asked me this when I last registered my trailer that I didn't yet have a title for since it was home made. They assigned it a VIN number and I paid an extra $15 for a formal title.
on new trailers, you are issued a MSO, manufacturers statement of origin, which you would use to obtain a title, provided your state does it. some states do not require titles or registrations, some do. some states are easy to get it done, some, such as LA, make it a pain