While working on an address form for a rails project, I came across this nasty little task of building an array of country, state, and province codes. I ended up downloading PayPal's official list of country, state, and province codes from their API documentation and making the following:
Country codes:
U.S. state codes:
Canadian province codes:
Other state/province codes:
Hopefully this saves you the time you would have spent converting PayPal's lists of codes into ruby arrays.
Enjoy!