The COVID-19 pandemic unexpectedly boosted sales tax revenues in 2020, contrary to predictions of a drop. A study of Utah's experience reveals that the shift in consumer spending towards taxable goods and the rise of e-commerce played key roles in this revenue increase. The pandemic led to more spending on goods subject to sales tax due to restrictions on services, and the surge in online shopping also contributed to higher tax collections. Additionally, changes in e-commerce laws shifted sales tax revenues from urban to suburban areas. This shows how consumption patterns during crises can impact tax revenues, providing insights for tax policies like VAT.