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.
If the USA has a national hat, it surely is the baseball cap. You would be hard-pressed to find someone who hasn't worn one â forward, backward, sideways or inside out â on occasion. Tennis players and golfers wear them, and football players put them on standing on the sidelines. Umpires and ushers wear them.