Note that this is the one with both Wifi and 3G, and you're required to select a data plan (you can cancel it & you won't be charged for it right away). I've just worked my way through the checkout process and I can confirm that it is indeed selling for $199. You'll have to pay sales tax.
I'm going to avoid it. I'm sure it's solidly built, but this refurb only comes with a 90 day warranty. It's not enough for me.
But if you've been thinking about getting the Wifi only version then you might want to get this instead. The Wifi only model has an older, less powerful CPU as well as a less capable Bluetooth chip. The 3G model is simply better hardware.
Update: It's already out of stock.