Read the section from the US Constitution.
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 I, Section 8 of the US Constitution
What is the purpose of this section of Article I, Section 8?
to list the implied powers of Congress
to enumerate the powers of Congress
to describe the concurrent powers of Congress
to list which powers are reserved for the states