I have been searching online for a source of information weather my boat trailer or utility trailer needs lighting if you can see the lights from the towing vehicle, in this case my pick up truck.
After looking around for quite some time I really didn't find an answer to my question and I was forced to call my local police department.
Talking with the police it became clear that the law is not very clear. It sounded to me that all towed vehicles need lights by law BUT most police officers will not give you a ticket if you can see the lights on the towing vehicle and it is being towed during the day. The officer I spoke with did say that not all police officers will feel the same way about it and some may make a big deal of it. He went on to say that he has a flat trailer that the lights are not working on and he uses it during the day and never been pulled over for it.
But your best chance to not get a ticket is to have them working, if you can't do that for whatever reason at least make sure you can see the towing vehicle lights well and its daytime.