Inexpensive and versatile, epsom salt can be used for a number of different applications around the home. Perhaps the most popular application is the Epsom salt bath. An ideal means of relieving stress at the end of a hard day, two cups of Epsom salt added to a tub of hot water can help to soothe jangled nerves and restore a sense of well being.Epsom salt is extracted from bitterns - brine water that has already had the sodium chloride removed and is composed of magnesium sulfate, a naturally occurring mineral that is found in salt water. It derives its popular name from the town of Epsom, England, where this compound was first distilled from water. Maryland residents pay a 6.00% sales tax.