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.
American Girl can wear Life Of Faith shoes but they fit a little loosely. Life Of Faith can wear American Girl shoes but they fit rather snugly. Magic Attic can fit most Carpatina shoes but they do fit snugly. They can wear very few American Girl shoes, only those that adjust down far enough.