4 Answers

Tickets to an upcoming play or musical...........

A Mercedes-Benz. No not really, it depends, is your mother someone who enjoys an evening out? As jhharlan said tickets for a show. I really can't help with this, I don't know what to get mine this year either. Spending time with those you love is the best gift.

I observe those I choose to gift and see what they like and need. My mom would go into a store and browse about what she liked a lot and smile sweetly when she picked up. I noticed that and remembered exactly what she found so dreamy. I did that with everyone I gifted and at Christmas and birthdays it was surprise and delight. 

What does your Mom like you do not give us enough info to make an informed answer to that question.