Home depot. The cheapest blue one is about 1 dollar a piece, replace it every month. There is cheap paper one last three month about 2 to 3 dollars.
The blue one only good enough to protect the furnace. The paper one is good for both furnace and improve air quality if you turn on furnace fan 24 hours.
If you don't turn on the fan 24 hours 1 dollar blue piece is good enough.