I've mentioned some of these in previous, similar threads.
Gift cards/certificates for hair dresser/barber that the person uses.
Makeup/lotions/razors etc in their favored brands. Some people have allergies to scents/ingredients.
Coffee/Tea etc (btw, coffee will be going up after the 1st of the year according to the commodity folks)
Grocery gc's (would the person like to shop at a local grocery or organic style store/chain, but it is too expensive for them to justify? or Costco will allow someone to shop with a gc without having a membership. They DO have to stop at Customer Service first for a temporary/explanation for the overide, but it is popular around here.)
Restaurant gc's
For the last 2, if the person doesn't like to go out or drive, offer to drive them or pick up what they want.
Example: Panera Bread/Bob Evans are fav's of a relative, but they do not want a stranger to come to their home. They have found that they can pick up an order without much contact, at a special cashier / shelf inside and really like this as a treat. These places are ones that they are mentioning that they would really appreciate gc's for Christmas, because they can't justify the expense more than once a month. They are very worried about Covid 19, but miss their restaurants. They also want the independence to pick up on a whim.
In the same vein, I have many older relatives and for years have purchased "useable" gifts per their preference. Yankee Candles, expensive razors(to them) with refills, face moisturizer, favorite brand name cigarettes (not for me to judge), peppermints (loves peppermints and trying new chocolate covered ones, I pick up different ones all year, they have a few favs and I give more of those at Christmas and birthday), favored teas, k cups etc.
Once, when another one had been ill, they mentioned that they were out of tissues. I went to my car and gave them my almost full box of ultra soft kleenex. They were so grateful because not only did I give it to them then, but they were the "special ones". After that, I would include a box or 3 with their "gifts". I've been made fun of, but that relative told me that it was her favorite gift of all, "please don't stop".
Look around to see if they are buying generic or if they always liked a certain brand of something, but are no longer buying it. Little economies.
Even my "now adult" nieces/nephews enjoy "usable gifts". Now that they are paying for apartments/homes, they enjoy a "goodie bag" with favorite cereal, beverages, candy, bodywash, shampoo etc. I've asked if they would prefer one gift, but they have all told me that they want the "goodies", lol.
HTH