OK, I'm really going to date myself here. Here goes.
Andy Mac series skateboards, esp. the rookie series are good beginner boards, but they will self destruct as soon as your kid starts jumping on it, and doing complicated tricks.
Avoid the cheap ones you see in stores, they are nasty deathtraps.
I'm told Angelboy also makes good ones, but I dont know much about them.
Also, realise that $75 is probably the MINIMUM you'll spend for something quality.
EDIT: Yes, kneepads, hand and helmet pads are also a necessity.
I used to skate without kneepads and I now have the knees of a 70 year old because of it.