I purchased an 16GB iPad for me and my wife on April 6 and all has been well and she and I absolutely loves this device but I think she would be more happy with the 32GB version. I, myself am good with the 16GB as I still have 5 gigs left and it's loaded with all my music/apps/movies/ and etc. But with her she's pushing the 16GB limit and I could only think she will have more music on there and of course more apps once there developed. I thought it out and I'm just planning on exchanging her 16GB and getting her the 32GB or possibly the 64GB version. My question is, will I have to pay the restocking fee if I'm doing an exchange and not a return? It is an open box so it's considered "used". I paid $540.17 with tax for this and lets say I exchange it for the 32GB, what will I have to pay? The $100.00 difference and that's it? or the $100.00 difference plus tax again and a restocking fee?