When I bought mine in Ohio, and transported to Texas, I had to register the trailer and pay sales tax. So I studied the subject thoroughly before taking delivery. I had each step planned out.
So when I went to pay my tax and get my sticker, they wanted me to go weigh the rig. I argued with them and they argued with me, until I showed them the transportation code and the trailers "Birth Certificate" (affectionately called by Heartland) which outlined the VIN and all the weights and measures, I explained that, if I weighed the trailer it would most assuredly produce similar but inaccurate results and would cause me to unnecessarily spend $25 buck for weighing it and the transportation cost to the scales. Having lost that battle, they told me that the state office would have the final word as to whether or not I had to weigh. I agreed. After a few minutes (DW tugging on my shirt), they reappeared and began my paperwork for registration off of the published data on the trailer, the state agreed with me. Turns out that the weigh ticket could be used as supporting evidence if no other documents were available. I had the best evidence in my hand, which made sense, what would an empty weight figure accomplish since taxes are collected based on GVWR.
Scourge of the earth is a bureaucrat, that does not know his job and relies on "thats the way we always do it" to get by. Well the way you always do it is not in accordance with the law.