John Deere 318 Lawn Tractor, Will Run but has Fuel System Issues, Possibly Just Rust in Gas?, with Deck. This Item is Located in South Dakota, Therefore South Dakota Sales Tax Rules Apply. A Sales Tax Exemption Form DOES NOT Remove the Sales Tax. South Dakota Sales Tax of 4.2% Will be Charged on This Item. For More Information on South Dakota Sales Tax, Please Click on the ‘SD Farmers Use Tax’ in the Documents Tab.