This Instep 2-Seat Trailer in three colors drops from $99 to $79 at Walmart.com, matching our previous price low. Plus, shipping is free. It has 4 out of 5 stars by over 140 reviewers, and the next best price we found was $101. It has a padded seat, zippered entry, and has a 100lb weight capacity. Sales tax is charged in most states.