How much would the iPhone 5 cost with an upgrade from Verizon?

I'm getting an upgrade in December and I know the 16 GB iPhone is $199, but wouldn't it be cheaper with an upgrade? I would just need an estimation.

It is 199$ with the upgrade on a new 2 year contract. Without the upgrade it is 449$

You shouldnt get upgrade because you will pay for your data plan again.

WITH upgrade: 199 16gig 299 39gig 399 64 gig WITHOUT upgrade 649 16gig 749 32gig 849 64gig

The question is how much will the tax, which is added on to the upgrade cost, be?

Can't seem to find that number anywhere. It is based on the non contract cost. I got a 8GB 3GS a year ago for $49 from AT&T, but there was another $39 added on for the tax based on the retail, non contract cost.