JemJem offers the refurbished 3rd-generation Apple iPad 16GB WiFi Tablet in White, model no. MD328LL/A, for $159 plus $1.99 for shipping. That's $14 under our refurb mention from Black Friday week and the lowest total price we could find for a refurb today by $29.
A 30-day JemJem warranty applies.
Seniors are used to getting special treatment at tax time. Are those days gone?