It does include rims- I did not check the tires but I'd assume they are pretty tired. The rig is along side his driveway next to the house on the grass. a little mud but not bad.
I bought all the parts to get 6 lug front wheels from this. Engine is gone but the rear axle is still there....I think he's asking $350 with the wheels. Hope someone can use it! https://portland.craigslist.org/mlt/rvs/d/parting-1988-toyota-dolphin-rv/6372452321.html