After you create a tax activate it, and it will be visible in your store ready to be applied on your products and when you deactivate the tax you can't apply it to your products, but it gives you the flexibility to reactivate it whenever you wish.
1. Navigate to Accounting on the left sidebar.
2. Proceed to Taxes and select the store.
3. Turn the Active switcher on/off to activate/deactivate the tax in a specific store.
That's it! Learn more about how to apply taxes to single products here.