I think it's kinda okay-ish. Meaning I don't know of anything better at that price. The bigger HD+ 32GB will set you back $180 usually (that $110 refurb deal from eBay seems dead now).
It's got a nice 1440x900 resolution display, an SD slot, and Google Play.
Though for $99 there are some downsides. The 8GB of storage is a big one. I'm guessing it probably has 5GB of usable space. While it has an SD slot, you still need to install most apps tot he internal storage, so you may be limited on how many apps you can install. If you aren't installing big games, you could probably fit a bunch of things on there.
The TI OMAP 4470 was slow when this tablet was new last year. So it'll be some what performance limited.
I'm still not a big fan of tablets under the $200 price range. Staples has $50 off tablet coupons often, which brings tablets like the Nexus 7 down to $180 (which was just last week so that deal is probably over now). But I do see the Nexus 7 at $200 right now. I think the extra $100 would be well worth it to get a Nexus 7 over the Nook HD.