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Depends if you are just Transporting across the state and back home, may require a temp tag. However for a trailer in Transit it probably would not be required to have tags for up to 30 days.
I don't know about the tags but a USDOT number is required the second you cross the line if you're doing it for business purposes. This applies to any truck and trailer combo with over a 10,000 pound gross weight rating.