I got a new (not refurb) one of these through the offers section of the Samsung Pay app for $140, and it came with a $50 google play gift card.
I got the 40mm LTE version with an extra band for $5 (after getting $185 credit for a Watch3 that I bought on eBay for $70) plus a gift card, since there was an additional $50 promotional code floating around the interwebs.