I bought my 2001 DC 4WD TRD in February 2009 with 66k miles on it for $14K. Good money, but it was -- and is -- a very nice truck. It now has about 103k miles. So at about 8500 miles/year, it will be almost 12 years before the mileage equals that on the one you're considering. That's a long time, although I fully expect to have the vehicle then and for it still to be an unbreakable ride.
The point being that while Tacomas of that vintage are supremely reliable and durable vehicles, they made a LOT of 'em, and not all of them have that kind of mileage. IMO, the price or the mileage oughta be lower on the vehicle you're considering. I'd negotiate tougher or keep looking. I found mine through a private seller, and I suspect a number of others on here would say the same.
FWIW -- these trucks aren't getting any less popular, so there will be a limit on the price/mileage equation. I had mine into the dealer in my small hometown in Southeastern Ohio the other month checking on the spare tire hoist recall, and the used car department very much wanted to buy it right there and then. They figured it would spend one day on their lot.
