@Kris Jones they used to have a free version of the SDN that would come with a test drive account for doing dev work in, but they've since discontinued it. You now have to pay $3k annually for the "select" version that comes with multiple accounts. More info here http://www.netsuite.com/portal/developers/sdn.shtml but like @creece said if you take a class with them they will give you an account during the class. If you log in once every 30 or 90 days it will stay active forever.