This Brondell Heated Nightlight Round White Toilet Seat is currently $74 at HomeDepot.com, plus shipping is free. The next lowest price we found was $109 shipped on Amazon. It has near-perfect customer ratings and features an adjustable heated seat with 3 temperature settings, an illuminating blue LED nightlight, and gentle closing seat and lid. It fits all standard toilet fixtures and connects to a standard GFI wall outlet. Sales tax is charged in most states.