Having a pair of tap shoes is recommended, although not required.
If you do not want to damage your floor, you can purchase a tap dance board online. A cheaper alternative is to use a sanded board of wood from your local hardware store and to stop it from shifting on the floor, you can place it on a yoga mat. 

Tap shoes are recommended, but not required. 
Please make sure your child takes the class in an open area where they will not accidentally kick something or put themselves in danger. Ideally, the space would not be slippery, but if it is a slippery surface, it is recommended to use non-stick socks or shoes. Parents and guardians should remain nearby to assist and prevent accidents. 
Having a water bottle nearby is ideal. If class is taken during warmer months, it is ideal to have an air conditioner or fan running to prevent overheating.
For presenting food, please be check for anything causing allergies.