This trailer is in excellent condition. Built heavy duty with surge brakes on both axles. Has custom chrome rims. Has heavy gear reduction winch. Has spare tire and wheel. Has parking dolly jack. Has waterproof lights. AS AN INDIANA BUSINESS OWNER I AM REQUIRED BY LAW TO COLLECT 7% SALES TAX ON FINAL SALE PRICE. MOST STATES WILL NOT CHARGE YOU TAX AGAIN, BUT PLEASE CHECK WITH YOUR STATE OFFICIAL BEFORE PURCHASING. Call 812-423-9821 with any questions.