I don't know about this year, but I have went ahead a purchased tags for my trailer for the past several years. Not worth the hassle of getting pulled over for while traveling in other states. Especially Ohio & New York. If you do not travel out of state, I would not worry with tags unless they have changed the law this year. I have a friend that works at the courthouse. I will have to give him a call and find out.
KYBOB