Cell towers are not used for location from a user viewpoint. Don't believe everything you see on TV shows, although a provider has the ability to do a very rough location by using the currently active cells and relative signal strengths. That function is not available to the user. GPS provides the location by locating from multiple satellites and some fancy maths on the very accurate relative times involved. The more satellites, the better the location accuracy. No SIM is required for GPS. Smart devices may use cell data to assist with things like maps (or maybe they are available off-line like in your GPS navigator, etc) so they can display your location on a pretty map rather than just a set of coordinates which is all the basic GPS unit provides by way of location.