eBay.com: $100 iTunes Code Only $80 & $50 iTunes Code Only $40 (PayPal Users Only!)
If you have a PayPal account, then head on over to eBay.com to snag a $100 iTunes Code for $80 or a $50 iTunes Code for only $40! Please note that these codes will be delivered via email to the email address associated with your PayPal account. Sweet!
(Thanks, Janet!)
Costco has that $80 for $100 iTunes gift card too, I think, at least last time I checked