If a manufacturers' excise, or a gross sales tax, or a value- added tax, was shifted along the various chains of production and distribution with no loadage and in such a way that the tax element involved in retail prices was uniformly proportional to retail prices for all commodities and services, its price effects would be identical with those of a retail sales tax.
There is such diversity of footwear in Jazz classes (bare feet, half socks, ordinary socks, running shoes and -even!- Jazz shoes) perhaps check ahead with the class teacher or studio what they prefer their Jazz students to wear on their feet. But sneakers will probably be OK for your first few lessons, at least.
Rand Shoe. The rand is the rubber part that comes up over the toe. On climbing shoes it sometimes goes all the way around. If you look close at the front of the shoe you can see the line where the sole and rand meet. If anything above that line looks worn or damaged you need to get it repaired.