No, not unless it is given as part of a special deal by the store you buy the console from.
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Yes it does it can take sd cards also micro sd cards and mini sd cards only with a special adapter thing
It takes standard SD cards, so if you wanted it to use a Micro SD, you'd need one of those cradle adaptors to make it regular SD sized.
While you need the SD card for some functions (such as taking pictures on the 3DS and downloading them to your computer), you don't need it to actually play the 3DS.