if a power has not been delegated to the federal government, that government simply does not have it. In that case it becomes a question of state law whether the power is held by a state or, failing that, by the people, having never been granted to either government.
In Tennessee, three times the state courts have ruled that the state legislature does NOT have the power to institute an income tax (at least once before the 16th Amendment was "ratified"). However, the Tennessee legislature also voted to ratify the 16th Amendment.
This causes the following question to arise: How can a legislature vote to give the federal government the power to do something that they themselves do not have the power to do?
"The Congress, whenever two thirds of both Houses shall deem it necessary, shall propose Amendments to this Constitution, or, on the Application of the Legislatures of two thirds of the several States, shall call a Convention for proposing Amendments, which, in either Case, shall be valid to all Intents and Purposes, as Part of this Constitution, when ratified by the Legislatures of three fourths of the several States, or..."
Looks like the legislatures may vote on whether or not to ratify a proposed amendment without regard to whether or not any particular one of them has or doesn't have the power to do whatever the amendment authorizes.
More to the point of this thread:
Can a legislature vote to give the federal government the power to do something that they themselves do have the power to do?
Can the people vote to give the federal government the power to do something that they themselves do have the power to do?