Tanga offers the refurbished Apple iPad mini 16GB WiFi Tablet in Space Gray, model no. MF432LL/A, for $99.99 with free shipping. That's tied with our mention from a week ago as the lowest price we've ever seen for an iPad Mini. (It's the best deal now for a refurb by $41.)
Note: A 90-day warranty applies, but it's not clear who backs it.