Is the iPhone 4 still 99 cents?

And would tax be about $32?

$99? Or $.99?

I believe the iPhone 4 is free with a new contract or upgrade depending on which carrier and what type of plan you have.

IPhone 4 is available free from all carriers although I strongly urge you to find some good deals on Windows Phone which carries much more functionality at the same cost or Android always has good deals. Best Buy Mobile, RadioShack, Walmart, Target have deals on these and Wirefly.com and Walmart.com have good deals too. If you want an iPhone, get at least a iPhone 4S at $99
Tax would depend on your state (some charge full retail and others charge only what you pay)