I bought a new horse trailer that was manufactured in Oklahoma. The dealer gave me a receipt and bill of sale with the price I paid for it and the MSO (manufacturer's statement of origin). I had to sign an affidavit that showed I was taking the trailer and resided in Texas and would responsible for paying the sales tax in Texas.
I took it to our county tax office, gave them that paperwork, paid the required sales tax due, paid for the license plates etc.
If you are buying a used trailer and the owner lives in Oklahoma he should still have the MSO's. He needs to give you a bill of sale noting the sales price and the MSO's.
Oklahoma residents are not required to have titles or tags if the use of the trailer is non commercial.
A lot of guys I know that live in Oklahoma and fish bass tournaments in other states pay like 10.00 and get trailer tags from OK DMV in case they are stopped by LEO's in other states.
All trailers built should have a MSO no matter where they are built…. at least that is what we have to do on our boat trailers.
Hope this helps.