JSFiddle - React, Tailwind, and code Playground

HTML

Select One
<select>
    <option>Item1</option>
    <option>Item2</option>
    <option>Item3</option>
    <option data-toggle>Item4</option>
    <option data-toggle>Item5</option>
</select>

<button id="btn">Toggle</button>

JavaScript

var disabled = [];
var parent;
var isHidden = true;

[].forEach.call(document.querySelectorAll('option[data-toggle]'), function(element) {
    parent = element.parentNode;
    disabled.push({
        parent: parent,
        element: parent.removeChild(element)
    });
});

document.getElementById('btn').addEventListener('click', function(e) {
    var fn = isHidden ? 'appendChild' : 'removeChild'
    disabled.forEach(function(obj) {
        obj.parent[fn](obj.element);
    });
    isHidden = !isHidden;
});