Which Federal Constitutional clause limits the territorial scope of a state's taxing authority based on "fairness" to tax?

Question

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The Due Process Clause of the Federal Constitution limits the territorial scope of a state's taxing authority based on "fairness" to tax. This means that a state cannot tax a person or entity that does not have sufficient contacts or ties to the state. The Due Process Clause requires that a tax have a sufficient nexus or connection to the state, in order to avoid violating the constitutional rights of taxpayers. The Commerce Clause and Equal Protection Clause are other important constitutional clauses that limit state taxing authority but do not specifically address the issue of fairness in taxation.

Which Federal Constitutional Clause Limits the Territorial Scope of a State's