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This was a protective tariff for the North and the west because Europe had lowered its prices and it was hurting the internal industries and businesses of America. This helped them, but hurt the South since they get most of their stuff from imports. John C. Calhoun declared that states had the right to Nullify oppressive national legislature.
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It laid out argument s for and against states' rights. This led to the Nullification.
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This was a revision of the Tariff of 1832, but it was no good enough for South Carolina so they adopted an Ordinance of Nullification.
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Since South Carolina was still mad about the tariffs so they declared that the state had the right to nullify any oppressive laws passed by government.
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Jackson responded saying that states don't have the power to go against federal law and pushed for force bill so he can use military power to enforce the tariffs.
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This was a compromise made by Henry Clay that proposed the taxes be reduced every year. This made the southern states calmer and repealed the Nullification of the tariffs.