I don't know how long this has been going on but Gamestop.com has 12 Month Xbox Live subscription codes for $40.
It's a digital purchase so the code is right there for you after you checkout. We're just getting lazier by the day aren't we?
http://www.gamestop.com/xbox-360/dlc...lers_row3_col1
And I'm not 100% sure, but I think they may also have the physical cards in the stores for the same price.