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Depends on what options the car came with and how much taxes are in your state. We picked up an '04 IS300 before X-mas for $31,200 OTD. It came with the following options:

Graphite Gray Pearl w/E-Shift Automatic Transmission
Value Package w/Leather Trim Interior
Rear Spoiler
Heated Front Seats
Floor & Trunk Mats, Wheel Locks & etc.

Tax was only 3% so it helped lower the OTD price.
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