what is meaning of levied by the state, which has the jurisdiction over the person or property?

Answer 1

Levied by the state is the term for the states right to charge you various taxes such as income tax, sales tax, property tax etc.

Answer 2

Many state constitutions include sections giving the state authority to tax and collect tax on incomes, purchases, property (real estate and personal property) and other items. When those individual constitutions were ratified (or the applicable amendments), they became part of state law.

Any resident or visitor to that state is subject to the current tax laws in effect. For example, when you cross the state border and buy candy, you pay THAT state's tax.

Of course, there are exceptions like with vehicle taxes (where place of possession or final use come into play).

But in general, state's retain the legal authority to levy (or put into place and collect) taxes.