Note that these suggestions are tailored, so that you can actually run out and buy these gifts in the next few days at various stores, they aren't something you should have ordered weeks ago. I also have tried to keep my ideas under $50.00.
Voluspa Candles. I can't recommend these candles highly enough. They smell amazing, and they come in beautiful decorative tins. This size is only $16, and you can get these candles at some small boutique stores and at Nordstrom.
Handmade soap can completely change your showering experience in the most positive way possible. I recently bought some at a Renaissance Fair in Moscow, ID (which was fantastic btw). LUSH, is a face and body store located on Northwest 23rd, in Downtown Portland. The above soap is called Demon In The Dark, ($7.95 for 3.5 oz) and has mint, apple, and clove notes. One of the best parts of going to LUSH is getting to try out any of the products you want.
The best lipstick I have ever had is by Yves Saint Laurent. You don't need to apply chapstick first, because it is so creamy, it stays in place, and the colors are so rich. This is a special lipstick and yes, it is expensive at $34.00. But if your mom likes makeup this is a very thoughtful gift. Get is at Sephora.
If you daring enough to purchase your mother a handbag, I recommend a purse in a neutral color. This woven satchel is perfect for summer and is $49.95. You can find it at DSW.
By now your mom has probably somewhat conquered technology, if true, you might consider getting her a new phone case. This one is from Rifle Paper Co., and can be found at Paper Source for $34.95.
Also, Paper Source is where you want to go to purchase your gift wrap, and any other paraphernalia you might need for swathing presents. They have gorgeous sheets of paper, boxes covered in glitter, and crafting supplies.
Finally, you might consider hitting up your local Farmer's Market, specialty food shops in your town, or even the larger nice grocery stores to pick up some gifts for your mom. I've gotten items like lavender jam and homemade caramel sauce at the Saturday Market. Smoked fish, pickled vegetables, olives, specialty cheeses and salamis, candied nuts, aged Balsamic vinegar, Prosecco... I could go on, but I'm sure you get the picture.
Happy Mother's Day! XOXO Abbs