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.
Never wear shiny black leather dress shoes with jeans. We know the nightclub dress code said no sneakers. But that doesn't mean you need to take the shoes your mother got you for your first suit and put them on with your favorite dark jeans. There are shoes that aren't fancy dress shoes or sneakers.