The Samsung Gear VR Vitual Reality Headset drops from $99.99 to $38.99 with free shipping at TechRabbit. This is the lowest price we could find for one by $12. The Gear VR is only compatible with the Samsung Galaxy S6, S7, and Note5. An USB-C adapter is needed for newer Samsung phones. The Gear VR lets you watch movies, play games or view 360 degree panoramic photos in virtual reality. There is no sales tax (except NJ).