Usage varies.
In homebrewing, Epsom salt (Magnesium Sulfate) is used to adjust water chemistry, adding magnesium and sulfate ions to accentuate hop bitterness, sharpen flavors, and provide yeast nutrients, especially for styles like IPAs and Pale Ales that benefit from a crisp finish, mimicking the famous Burton-on-Trent water profile. Brewers carefully dose it (often half the amount of gypsum) to achieve a balanced, dry, and hop-forward character without introducing a harsh taste from excessive magnesium.