Manfrotto Pro 055XPROB Tripod Outfit with 804RC2 Pan Tilt Head: $187.64

This is the professional's choice in tripods.  Amazon has it for $237.64, but there is a $50 rebate available from Manfrotto when you purchase a tripod with a head. I don't see any restrictions, but read it for yourself here.

• Horizontal column feature allows the tripod to reach extremely low positions. Center column can be quickly and easily swung from vertical to horizontal without any disassembly
• Eye-catching new design improves ergonomics of the leg angle levers and the horizontal column block
• Leg angle presets allow the camera to reach all intermediate heights from min-max extension.
• Quick action leg locks with new improved design.
• Built-in bubble spirit level makes camera alignment quick and easy

The list price is $273. This is 13% off the discount price, but there is no tax in most states with free shipping.