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.
Students will also be challenged to do improvisation. Any of the following: (Ladies) Leotard, spandex shorts, sports bra, shirt, jazz pants, hair down. (Men) Fitted shirt or tank, jazz pants, shorts. No long pants. Tights are optional. Any of the following footwear: pirouettes, jazz shoes, foot undies, socks, or barefoot.