As Lynn stated, a new tanks depreciates significantly as soon as you walk out the door, and often a "new" tank will have less months left to go unitil the next hydro test than a "used" tank with a fresh hydro. Given that tanks are pretty much the ultimate in durable goods, used tanks, and in particular used steel tanks, make a great deal of sense as if you buy it used for a fair price, you will get your money back out of it if you decide to sell it later.
As a result I have only bought 3 new tanks in 25 years - in all 3 cases because I required a very specific tank and did not find one available used after months of searching.
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Buying your tank(s), like buying the rest of your, gear is about convenience and about being able to dive more, but there is also a safety aspect to it. With your own tank, you know where it's been and you know what's been in it and that can be important. Many of the regs I have seen that have had some type of failure or serious maintenence problem got that way because of oxidation or water in a tank.
As a result I have only bought 3 new tanks in 25 years - in all 3 cases because I required a very specific tank and did not find one available used after months of searching.
---
Buying your tank(s), like buying the rest of your, gear is about convenience and about being able to dive more, but there is also a safety aspect to it. With your own tank, you know where it's been and you know what's been in it and that can be important. Many of the regs I have seen that have had some type of failure or serious maintenence problem got that way because of oxidation or water in a tank.