Apple has started offering $100/€75 gift card for free for those people who buy a Mac. This is a part of their annual Back to School promotion and it starts today in both US and European countries.

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Yesterday, a number of sites received a tip which indicated that this year’s Back to School promotion will offer a $100/€75 gift card which can be used in the Mac App Store, iTunes Store, iOS App Store and for purchasing ebooks from the iBook store.

Apple today has finally made things official. Here’s the deal:

Apple Back To School

When you buy a new qualifying Mac with Apple education pricing* from June 16, 2011, through September 20, 2011, you’ll get a $100 Back to School Card to use on the Mac App Store, the App Store, the iTunes Store, and the iBookstore.

Previous promotions offered a $199 iPod touch instead of a gift card, so it is a bit of a disappointment that the promotion has been, well, dumbed down. Response to this decision isn’t much positive either.

However, this decision may be justified; the iPod touch is an immensely popular product and Apple, keeping this in mind, has decided to push apps and other media (music, movies, eBooks) instead of an already popular product.

$100 for the abovementioned stores isn’t bad at all, actually. You can gets dozens of apps from the iOS App Store or a handful from the Mac App Store. If apps aren’t your thing, you can always purchase about 100 songs or about a ten or so books from the iBookstore.

This year’s Back to School promotion is set to last from June 16th until September 20th, 2011.

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