Nov 19, 2020 · Browse our inventory of new and used LS Less Than 40 HP Tractors For Sale near you at TractorHouse.com. Models include MT125, XJ2025H, XR3135H, MT225HE, MT122, MT225S, MT225E, MT235HE, XR3135, and XR3135C. LS Tractors began as a division of Hyundai. The tractor division was purchased by GoldStar in 1983. In 1995, it was renamed LG Tractors when GoldStar changed its name. The engineering group split off from LG in 2005 and was renamed LS. LS supplied tractors to Montana for the US market until 2009, when LS Tractor USA was created to sell directly.