unable to purchase itunes gift at this time. Try again later.

Hi jescott100,

Thanks for visiting Apple Support Communities.

If you continue to receive the error message, try signing out of your account in Settings > iTunes & App Store. After you sign out, restart your iPhone as shown here:

iOS: Turning off and on (restarting) and resetting

http://support.apple.com/kb/ht1430

Once your iPhone restarts, sign into the iTunes Store again. You can find more information on signing out/in to the iTunes Store here:

iOS: Changing the signed-in iTunes Store Apple ID account

http://support.apple.com/kb/HT1311

If the error message persists, try the troubleshooting steps in this article next:

Can't connect to the iTunes Store

http://support.apple.com/kb/ts1368

All the best,

Jeremy