" Battery is new cables look ok. "
Got x-ray vision, huh?
First, replace the cables.
Next, charge the battery. New or not, they do discharge.
You need a strong battery to:
1. Close the solenoid
2. Spin the starter
3. Engage the bendix
4. Provide voltage to the coil.
As the battery gets weaker, the first thing to fail is your spark. If the battery is almost totally dead, all you will hear is the solenoid clicking.
In addition to charging the battery, chances are you need new cables as well (tip # 41). And, don't forget to clean all the grounds, to include the mating area between the starter & the block.
The more current you use to spin the starter, the less you have for the ignition.
" The key switch seems to not be working I say this as it does turn off and on but the starter button attempts to fire in two of the 3 positions. "
The starting & ignition circuits are separate. (unless some PO has installed a car switch)
Google "wiring diagrams JMOR" and find the diagram for your tractor. The ignition switch should only control voltage to the coil.....nothing else. If the thumb switch will not cause the starter to engage w/o having the ignition switch in some position, then the tractor has a wiring problem.