This is a short post today, but I was unable to find a good reference for manually creating tax classes.
If you need to create a Product Tax Class or a Customer Tax Class programatically, you can use the below code:
Creating a Product Tax Class
$tax_class = Mage::getModel('tax/class');
$tax_class->setClassName('my_new_tax_class')
->tax_class->setClassType('PRODUCT');
$tax_class->save();
Creating a Customer Tax Class
$tax_class = Mage::getModel('tax/class');
$tax_class->setClassName('my_new_tax_class')
->tax_class->setClassType('CUSTOMER');
$tax_class->save();
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