Walmart offers the Mr. Heater Portable Buddy Propane Heater for $69.99 with free shipping. That's the lowest total price we could find by $10. This indoor-safe radiant heater heats areas up to 200 sq. ft. and features two heat settings (4,000 or 9,000 BTU). It requires a 1-lb. or 20-lb. propane tank, not included.
There are lots of things Uncle Sam can't touch — so long as you play by the rules.