This is a brand new item. Never been used. This camera is designed and works best underwater. Great for snorkeling & diving on your summer vacation.
* New 12MP Hi-Speed Image Sensor for improved low light performance and noise reduction
* Bright F2.0 high-speed Lens
* Dual Quad Core TruePic VIII Image Processor
* Field sensor system with GPS, Manometer, Compass, and temperature sensors
* Waterproof to 50-Feet , F, Dustproof, Crushproof to 220 lbf, * * Shockproof from 7-Feet , Freezeproof to 14 degrees, Anti-Fog lens
Received as a gift but I don't need a camera. You pay no taxes on this brand new purchase.