Ebay seller "neogames" has the one yr psn + membership at $47.99
There seems to be no tax with this. they have a 99.2% feedback rating with over 200k feedbacks
If you are a current ebay member, you may have a 6% ebay bucks promo in your messages. Its good till 11:59 pm PST on 5/17/18 and it works for buying or selling.
Using the 6% promo you get $2.88 bucks back on this meaning final cost is