This may have been discussed before, but... I upgraded one of my lines to a 16GB 4S over the weekend at my local Target. Upon reviewing the receipt in more detail (always after the fact... when will I learn?) I noticed that while I paid $99 for the phone (as expected), I paid sales tax of 8.25% on the $799.99 full retail price of the phone! Now, the unlocked phone can be bought here for $549.99, so basically I paid additional sales tax on $250, amounting to $20+. Not really sure why Target Mobile/Radio Shack does this. The money is going to California, unless there is some shady accounting going on. Perhaps Radio Shack sells a 3rd party warranty based on the value of the phone, so they mark it up? I should have bought direct from Apple or AT&T. I complained and they gave me a Target gift card to compensate me, but it's a bit devious.