Lowes offers Shop-Vac 12-Gallons 6-HP Corded Wet/Dry Shop Vacuum with Accessories Included for $99 (reg. $129) free shipping.

Product Description:
Shop-Vac® 12gallon 6.0 peak HP stainless steel wet dry vacuum has many features forany cleaning task. Use for wet or dry pick up in garages, attics,basements, vehicles, work shops, or patios. Comes with a complete set ofaccessories and filters. Features stainless steel tank, on board cordand accessory storage, tank drain for easy emptying, rear blower port,and easy roll casters.