No taxes to pay on this one. One Owner. This is a 27 C.F. GE Profile Arctica Side by Side. Do not compare the price to a smaller size fridge. It has the ice maker, 3 drawers, plus GLASS shelving on fridge side, drawers and shelving on freezer side, plus storage in both doors. Includes a new filter replacement cartridge for the water filtration system and the manual for it. Reason for selling - I have moved and don't have room for it. It is at my parents house and is plugged in and running - come check it out. It is in excellent clean condition; from a non-smoking home. This fridge is like new. $500.00