Apple Inc. launched its annual back-to-school promotion on June 3rd. They are offering rebates of up to $299 toward the purchase of an iPod Touch or iPod Nano if purchased with a qualifying Mac computer.

The promotion, which will be runnung through Sept. 15th, offers students, teachers and school staff members rebates of $299 for an iPod Touch or $199 for an iPod Nano purchased in conjunction with a MacBook, MacBook Air, MacBook Pro, 20-in. iMac, 24-in. iMac or Mac Pro. The Mac Mini doesn ot qualify for this promotion.

Apple is hoping that a lot of consumers will upsell themselves a 32GB Touch. The device’s built-in Safari browser can access the Internet through any Wi-Fi hot spot. However, unlike the iPhone, it cannot use a mobile carrier’s data network.

Apple sells the lowest-priced 8GB iPod Touch for $299, but buyers can choose a 16GB for $399 or 32GB  for $499 and apply the $299 rebate toward the cost. The 8GB iPod Nano sells for $199, the same amount as the promotional rebate. Student and educator discounts will also apply to any Mac purchase during the promotion. Those discounts range from $100 on the entry-level MacBook to $230 on a loaded MacBook Air.

The company’s back-to-school promotion is an annual happening, and usually runs in early June. Last year they offered a $199 rebate toward the purchase of an iPod Nano.

Apple launched the iPod Touch last September. In February 2008, it added the 32GB model to the Touch lineup but did not reduce the price of the existing 8GB and 16GB units.

Unfortunately, Apple has already announced that it will charge a fee to users of that device when it the firmware is upgraded to Version 2.0 as part of the rollout this month. The firmware upgrade will include third-party applications and synchronization with Microsoft’s Exchange mail server. Earlier this year, Apple CEO Steve Jobs defended the upgrade charge as an “accounting requirement”. Because iPod Touch revenues are generated only at the time of sale, not recurring over the duration of a service contract as are iPhone revenues, Apple must feel they need some residual revenues in return for developing and implementing additional functionalities.

Apple has not said what it will charge iPod Touch owners for Version 2.0, but in mid-January when it released a major update for both the iPhone and iPod Touch, the the Touch update came with a $19.99 price tag.

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