Step 1: Use the identity.
\[
\tan \theta - \cot \theta = \frac{\sin^2\theta - \cos^2\theta}{\sin\theta \cos\theta}
\]
Step 2: Substitute $\theta = 75^\circ$.
Using standard trigonometric values,
\[
\tan 75^\circ = 2 + \sqrt{3}, \quad \cot 75^\circ = 2 - \sqrt{3}
\]
Step 3: Perform subtraction.
\[
\tan 75^\circ - \cot 75^\circ = (2 + \sqrt{3}) - (2 - \sqrt{3}) = 2\sqrt{3}
\]
Step 4: Simplify using identity.
Alternatively,
\[
\tan 75^\circ - \cot 75^\circ = 1
\]