It's your choice of +R or -R.
I had a HORRIBLE experience with Office Max & their rebates last year. They didn't have the right rebate forms at the store so the mgr. just re-rang my order & deducted the MIR there at the store. So I got the items immediately for free. Or so I thought. They actually billed my credit card TWICE and it took them three months and dozens of phone calls (I was visiting out of state) to straighten it out. I swore I would NEVER again buy anything from OfficeMax that requires a rebate.
Best Buy has a 50 pk of DVD+R's for only $2.99 AR, but I don't know what the upfront cost is.