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They only charge tax in California on the $189 - so yes, they save you about $40 on tax - but they charge $699 on an unsubsidized 16GB phone - so they try to claw the $$ back that way...

(I bought one to go with my $189.00 iPhone 5 - then went back and made them price match with the Apple store and got my $53.88 back)
 
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