Probably does need a tag, as our state and local gov will do anything for a buck. On the other hand, don't tag it and IF you ever get pulled over, tell them you borrowed it from your brother who lives in SC, where I understand tags are not required.
------This is a purely hypothetical answer and is by no means a recommendation to break any laws----
2006 Fleetwood Revolution LE 40L, Cat C9
Chevy Silverado with ReadyBrute elite tow bar, 3 furkids