The depression-era shoe tax was implemented to protect the domestic footwear industry. Today, 99 percent of all footwear sold in America is imported; the shoe tax has not only out-lived its purpose but is also unavoidable.
The regressive shoe tax on footwear imports is highest – as much as 67 percent – on the least expensive shoes. The cost is necessarily passed on to consumers at the cash register as a hidden, regressive shoe tax that can be nearly 40 percent of the price of a pair of shoes. That extra 40 percent can add up quickly for a family.
American Apparel & Footwear Association