Does not include implements but some are available in a seperate sale on Ark Consignment. Fully operational, tires are newer, tested for several minutes did not appear to burn any oil. We have worked with uship before if you need it transported. The item "Kubota Tractor B7100 4x4" is in sale since Thursday, November 18, 2021. This item is in the category "Business & Industrial\Heavy Equipment, Parts & Attachments\Heavy Equipment\Tractors". The seller is "arkconsignment" and is located in Grand Junction, Colorado. This item can't be shipped, the buyer must pick up the item.