I just priced out a base Model 3. No options whatsoever. The price—including Federal, State, and utility subsidies—is $34,185.
I included sales tax. Without that it's still $30,630, but I don't think it's fair to include government subsidies but exclude government taxes when determining the effective cost of the car.
Here's the breakdown:
Vehicle Price $38,990
Destination Fee 1,390
Order Fee 250
Sales Tax 3,555
Federal Tax Credit (7,500)
Calif Tax Credit (2,000)
Utility Rebate (500)
—————————
$34,185