Almost any online store will offer gift certifictates.
www.nstuffmusic.com gets my HIGHEST recommendation and has for years. They're almost always at LEAST 10% cheaper than any of their competition, and they have a massive selection to boot. They're the reason Guitar Center has had a hard time keeping their stores in the black in the Pittsburgh area. My other recommendations include...
www.musiciansfriend.comwww.sweetwater.comwww.theperfectguitar.com /
www.theperfectbass.comGuitar Center gets an honorable mention. They tend to be overpriced in many categories, but they do run decent specials from time to time that can bring products down to a purchasable level. All of these stores offer gift certificates.
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Music Gear Review - Keyboard/MIDI and Songwriting Editor/Mod
"I don't like it, and I'm sorry I ever had anything to do with it." - Erwin Schrodinger, on Quantum Physics
Keys: Nord Stage 88, Nord Lead 2, Yamaha W7
Upton Bass Custom Upright, BSX Allegro EUB, '80s Peavey T-40, MIM Active Jazz Bass, Godin BG-5, Fender Bassman 100, `68 Fender Bassman 50 head, Gallien-Krueger Fusion 550, SWR (pre-Fender) Goliath III 4x10, Markbass 2x10 Traveler