40 gallon water heaters are about $350 for a short tank at Lowes. With the $350 rebate from the gas company, your cost is zip except for sales tax. A couple fellows in the "upper North villages" charge $100 per install and $25 if you need it picked up at Lowes. They have done mine and six of my neighbors. The old tank is usually picked up that night by the metal recyclers.
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