I'm curious about this too. I have to go to Costco this weekend and I'm hoping they *may* have them. I know they sell iPods for a bit less than elsewhere. I'm guessing that after tax, once they get the new ones in a 32 gig may cost $400 even. Not a huge savings, but it's about the equivalent of getting it tax-free.
If you have a store in your state Apple.com charges tax now, right?