eBay takes up to 89% off select tablets, with prices starting from $29.99. (Although the banner says up to 60% off, we saw deeper discounts within.) Plus, these items bag free shipping.

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A couple best bets, with comparisons to new models:
-- Refurbished Lenovo IdeaTab A1000L 7" 16GB Android Tablet for $69.99 (low of $16)
-- Refurbished BlackBerry PlayBook 7" 32GB WiFi Tablet for $72.99 (pictured, low of $62)

Note that it's not clear in all cases whether or not these tablets include a warranty.