Where can you get a Tanooki Suit in Super Mario Brothers 3?
http://www.gamefaqs.com/nes/525245-super-mario-bros-3/faqs/7459
WORLD 4
RED MUSHROOM HOUSE: Vends tanooki suits! Get one, they rule!
LEVEL 4-5: Later on, you'll see a brick in the sky. Bounce off the bullets to hit it. A vine will spawn. Do the same thing to get up to it and climb it. You get a tanooki suit! Hit the P-Block and follow the coins to safety.
WORLD 5
MUSHROOM HOUSE: Grab a tanooki suit now!
LEVEL 5-5: Whoever thought up this level should be shot! Go down the second pipe for a tanooki suit, but careful not to get any leaves or it goes to waste.
MUSHROOM HOUSE: If you're lucky, you get a tanooki suit.
WORLD 7
MUSHROOM HOUSE: This one is interesting. It only vends Tanooki suits, hammer suits, and frog suits. hehe.
FORTRESS: The fourth block on the top of that overhang is a P-Block. You can imagine what that does.... ;) However, it'll create a door which has a Tanooki suit ready for you. DO NOT get the fireflower or you're screwed. Time is of the essence on this level.