Sam's Club offers a $100 iTunes Gift Card for $84.47 with free shipping. (Non-members pay a $9.45 surcharge.) That's the lowest total price we could find by $13, although we saw it for $4 less a week ago. Deal ends November 27.
Update: For its members only, Costco offers a $200 iTunes Gift Card for $164.99. (It'll be delivered via email.) That's a $35 savings.