According to the chart, the power to tax is a concurrent power, meaning

The United States Constitution provided that states and the federal government would share certain powers. These powers are called Concurrent Powers. Examples of such powers are the power to tax and borrow money; the power of eminent domain (to take property for the public good); the power to define exercise (share) any power that the Constitution does not specifically reserve for the federal government.  

South to get down 2 points