PayPal is now selling digital gift cards. Now you can buy iTunes gift cards. It’s called PayPal Digital Gifts. You can buy cards for $15, $25, $50 and $100.
It’s a cool idea for those wanting to purchase a gift for family that lives far away. You can purchase the card and send them the code directly. They won’t have to wait for a package or for the delivery person. They can use the code and start making their purchases immediately.
There isn’t much available, but it’s something for now. Besides, there is plenty available for someone with iTunes credit. You can buy them here. Obviously, you mud have a PayPal account.