Is collecting taxes a reserved power?

No, collecting taxes is not a reserved power; it is an enumerated power granted to both the federal and state governments. The U.S. Constitution, specifically in Article I, Section 8, gives Congress the authority to levy taxes. States also have the power to impose taxes under their own constitutions and laws. Reserved powers, as defined by the Tenth Amendment, are those not delegated to the federal government nor prohibited to the states, which does not apply to taxation.