$100? I think you will be struggling
I'd be surprised if you could find a mainstream tablet (the ones that are likely to have been reviewed) at your price point.If you don't mind dealing direct with China, you could try DinoDirect.cpm or AliExpress.com (part of Alibaba) but while they might meet your target, they would likely be brands you've never heard of.
Alternatively, you could try Ebay - you may find a decent second user machine, for example an older model iPad from a fan upgrading to the latest model but unlikely for $100.
If you can stretch (double) the budget, a Kindle Fire might be a good choice.