My 99 has a "factory" tint, which is actually added at the dealership prior to sale. I checked it out with Jerry, and it was on the original sales ticket back in 99 as having "privacy glass" on the front windows. I love it.
That said, I've heard all sorts of differing stories on what is legal and what isn't, but I had 15% on all windows in my old runner, and never had an issue.
Two things I love about tint:
1. Cooler summer driving is a HUGE plus.
2. With my sunshade in, it is nearly impossible to see what is in the front seats clearly through the front windows. A small, but surprisingly effective theft deterrent from my reading on the interwebz.
Baby Beast 2- 1999 4Runner SR5
Baby Beast -1987 4Runner SR5-Gone, but not forgotten