The Congress shall have power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;
To borrow Money on the credit of the United States;
To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes;

–Article 1, Section 8

The word “impost” means a tax on imports. So, Congress is given the authority to set uniform tariffs as a means of regulating commerce. SC overreached when they tried to nullify tariff laws.

Then the President overreached in words, setting the stage for the Civil War.