Condition is "Used" but maybe is new as the box is taped shut.
FYI, any purchase on ebay will be subject to ebay's collection of sales tax due for your area. This does not come to me the seller but is sent to your state by ebay.
I price my items at what I feel is a fair and competitive price based on ebay comps. You would never offend me by making a reasonable offer, after all, my name is GarageSaleEveryday.