My father in-law found this the other day. I just used it, has worked out so far or me.
I used the credit card option, and had my code within 10 minutes. You need to sign up with the site, your code is put into your account with them.
$39.99, save a dollar using code NOVSAVE1
I wasn't charged tax either from what I'm seeing.
After seeing the other thread about xbox live gold, I checked the bbb on this site. Seems pretty legit from what I can tell. Might end up being our best bet for cheap Gold Live for awhile if the Black Friday deals are weak as they seem to be on that front.