To create a new tax class:
Open the Tax Classes tab on the Taxes page of your X-Cart Admin area:
X-Cart 5.4.x - Store Setup > Taxes
X-Cart 5.5.x - Store Management > Taxes
Click the New tax class button (Add New Class in X-Cart 5.5.x). You will see a blank field below.
You add as many fields as you need.
Use the field you have added to enter the name of a new tax class (e.g., "Alcohol" on the sample) and Save changes:
That's all. A tax class has been created.
Now you can configure tax rates for it.