The Pennsylvania Department of Revenue (DOR) released two separate letter rulings during 2017 that provide guidance on the sales and use tax treatment of information retrieval services and support services related to computer software. Most small businesses know and understand the sales tax portion of the law, but not the use tax. Major items exempt from the tax include food (not ready-to-eat); candy and gum; most clothing; textbooks; computer services; pharmaceutical drugs; sales for resale; and residential heating fuels such as oil, electricity, gas, coal and firewood. Is there a list of services subject to PA sales and use tax tax? ,. In Pennsylvania, certain items may be exempt from the sales tax to all consumers, not just tax-exempt purchasers. Pennsylvania is not a member of the Streamlined Sales and Use Tax Agreement. Pennsylvania has a 6% statewide sales tax rate, but also has 69 local tax jurisdictions (including cities, towns, counties, and special districts) that collect an average local sales tax of 0.121% on top of the state tax. Sales tax has been around for a while! You can lookup Pennsylvania city and county sales tax rates here. Because of this, all 45 states (and don’t forget D.C.!) The maximum local tax rate allowed by Pennsylvania law is 2%. Inspecting motor vehicles as required by law. Retailer's Information Guide (REV-717) or the more detailed Revised May 2014 Use tax may apply to businesses, individuals, or nonprofits that don't have an exemption granted by the Pennsylvania Department of Revenue and attempts to level the playing field for purchases that avoid sales tax. Running a photography business means you sometimes have to deal with taxes. Both are indirect taxes with the similar purpose of taxing consumption, and both require attention and planning on the part of the seller, but there the resemblance ends. Managing your tax obligations probably isn’t your favorite part of being a business owner but sucking it up is a must in order to protect your business. Any business that sells goods or taxable services within the state of Pennsylvania to customers located in Pennsylvania is required to collect sales tax from that buyer. The hotel occupancy tax, imposed at the same rate as sales tax, applies to room rental charges for periods of less than 30 days by the same person. Last updated on October 28, 2020 By Kristin Korpos. Quick Answer: This blog gives instructions on how to file and pay sales tax in Pennsyvlania. The classic definition of a sales tax is a tax imposed on the sale of tangible personal property within a state. Dental Supplies. Businesses that have taxable sales within the state must collect sales tax, explains Avalara Tax Rates. Washing, cleaning, waxing, polishing or lubricating of motor vehicles. Publication 717 will be your best guide to make sure you are in compliance with sales tax collection law. Taxability Lists for a taxable items to review subjectivity to sales tax of goods and services. Pennsylvania has an origin-based sales tax system, which keeps it simple for you. Mary owns and manages a bookstore in Altoona, Pennsylvania. See the Retailer's Information Guide (REV-717) or the more detailed Taxability Lists for a taxable items to review subjectivity to sales tax of goods and services. Farmers Market Guide to Licensing and Sales Tax. Printing or imprinting of tangible personal property of another. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia. 4. In-state Sales Rankings by Average State + Local Sales Tax: Ranked 32nd highest by combined state + local sales tax, Ranked 36th highest by per capita revenue from state + local sales taxes ($770 per capita), Ranked 8th highest by state sales tax rate, Ranked 29th highest by per capita revenue from the statewide sales tax ($724 per capita). Accelerated Payment for Sales and Use Tax The accelerated Sales and Use payment is due by June 20 for taxpayers whose average monthly payment of Sales and Use tax for the previous calendar year (or portion of a year if not in business for the entire year) is $100,000. A Pennsylvania offers a few different types of sales tax returns. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in Pennsylvania? The laws governing sales tax and income tax are very different. Let us know in a single click. that levy a sales tax have different rates, rules and laws. The maximum local tax rate allowed by Pennsylvania law is 2%. Get access now. We pay sales taxes on our smallest purchases up to our big-ticket items like cars, boats - and yes, aircraft. Pennsylvania cities and/or municipalities don't have a city sales tax. See the Regard ing Sales Tax L cen se PA Department of Agriculture (717) 787-4315 – Harrisburg PA Department of Revenue (717) 787-1064 - Harrisburg * All information is specific to licenses issued by the PA Dept. If you’re a local business, then you must charge the tax rate according to your location in Pennsylvania. Most of us are quite familiar with the concept of a sales tax. Pennsylvania's sales tax can be very confusing. Use tax is a tax … If a business has not collected or is not registered to collect Local Sales Tax, leave the appropriate lines blank or enter a "0". Pennsylvania Certificate of Title. Pennsylvania has an origin-based sales tax system, which keeps it simple for you. sales tax rates are determined by the location of the vendor, not by the location of the buyer. Sales tax is a tax you charge to customers when they purchase products or services from you. Every 2020 combined rates mentioned above are the results of Pennsylvania state rate (6%), the county rate (0% to 2%). Following is a list of taxable services in Pennsylvania. NOTE: If you are changing the type of tobacco license, a new PA-100 Enterprise Registration Form is required. Since books are taxable in the state of Pennsylvania, Mary charges her customers a flat-rate sales tax of 6% on all sales. The Pennsylvania sales tax exemption for manufacturing offers both manufacturers and processors an exemption on purchases of tangible personal property, including machinery and equipment, predominantly used directly in manufacturing or processing operations per PA Code 32.32. On the International Edition of SalesTaxHandbook, we have VAT rates and … US sales and use tax A survival guide for international business. Sales taxes are charged by 45 states and many local governments, and they’re generally collected and remitted by the seller. Keystone State. This page discusses various sales tax exemptions in Pennsylvania. There are additional levels of sales tax at local jurisdictions, too. Pennsylvania General Tax Overview PA Department of Revenue: General Tax Information. A Brief Lesson in Sales Tax History. Sales Tax Exemptions in Pennsylvania . Municipal governments in Pennsylvania are also allowed to collect a local-option sales tax that ranges from 0% to 2% across the state, with an average local tax of 0.121% (for a total of 6.121% when combined with the state sales tax). The state-wide sales tax in Pennsylvania is 6%. Sales and Use Tax Bulletin 2010-01 -- Electric Manufacturing Exemption. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia. You may be trying to access this site from a secured browser on the server. Other state tax issues. We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. We value your feedback! A handful of states impose a franchise or grossreceipts tax in addition to or in place of an income tax, reported on the annual tax return. 2. You must report and pay any Capital Gains Tax on most sales of UK property within 30 days. Pennsylvania is a origin-based sales tax state, which means Sales Tax Exemptions in Pennsylvania . Pennsylvania has 227 special sales tax jurisdictions with local sales taxes in addition to the state sales tax Pennsylvania has a higher state sales tax than 61.5% of states Counties and cities in Pennsylvania are allowed to charge an additional local sales tax on top of the regular Pennsylvania state sales tax (such as Philadelphia County, which charges an additional 2%). To register, file and pay sales and use tax electronically, visit the department’s website, www.revenue.pa.gov. If only the state sales tax of 6% applies, divide the gross receipts by 1.06 as shown in the example below. use tax, at the same rate as sales tax, is due on taxable purchases of tangible personal property or specified services used or consumed in Pennsylvania where no sales tax is paid to a vendor. The lease or rental of a motor vehicle is subject to Sales Tax and the Public Transportation Always consult your local government tax offices for the latest official city, county, and state tax rates. Email address. "Goods" refers to the sale of tangible personal property, which are generally taxable. This Pennsylvania sales tax exemption for manufacturing also applies to repair parts for machinery and … 4. Sales Tax Calculator | We recommend using Thumbtack or reading our How to Find an Accountant guide. If you’re a local business, then you must charge the tax rate according to your location in Pennsylvania. Download our Pennsylvania sales tax database! Print Exemption Certificates. You can lookup Pennsylvania city and county sales tax rates here. In Pennsylvania, specified services are taxable. The Pennsylvania use tax rate is 6%, the same as the regular Pennsylvania sales tax. 5. The Sales Tax Return contains up to four columns for reporting PA State Sales Tax, Allegheny Local Sales Tax, Philadelphia Local Sales Tax, and the Philadelphia Hotel Occupancy Tax. Sales and Use Tax Bulletin 2011-01 -- Remote Seller Nexus. Pennsylvania offers a few different types of sales tax returns. As a business owner or seller, you are responsible for calculating, collecting, reporting, and remitting sales tax to the appropriate state and local tax authorities. Visit www.pa100.state.pa.us for additional information. You can learn more by visiting the sales tax information website at www.revenue.state.pa.us. Philadelphia is, of course, home to the eponymous “Philly cheese steak,” but Hershey, PA is the Chocolate Capital of the US! Medical and Surgical Supplies. Please enable scripts and reload this page. Sales tax is also collected on alcoholic beverages sold based on a 9% sales tax rate. This is the total of state, county and city sales tax rates. If a 1% local option tax applies, divide by 1.07. Pennsylvania first adopted a general state sales tax in 1953, … This is the total of state, county and city sales tax rates. With local taxes, the total … By Cristina Garza. If you're an online business, you can connect TaxJar directly to your shopping cart, and instantly calculate sales taxes in every state. Washing, cleaning, waxing, polishing or lubricating of motor vehicles. Sales tax is a tax paid to a governing body (state or local) on the sale of certain goods and services. This means that, depending on your location within Pennsylvania, the total tax you pay can be significantly higher than the 6% state sales tax. The Beginner’s Guide to PA Sales & Use Tax. South Dakota v. Wayfair, Inc. The Pennsylvania sales tax rate is currently %. This is our recommendation if you need an in-depth look into sales taxes. Next : Work out your gain; Print entire guide. Reminder: Deadline for Property Tax/Rent Rebate Program is December 31. Do you have a comment or correction concerning this page? Sales tax is a tax you charge to customers when they purchase products or services from you. Taxation of vehicle purchases in particular are discussed in the page about Pennsylvania's sales tax on cars. Sales include leasing or renting of tangible personal property and the rental of hotel or motel rooms. Help us make this site better by reporting errors. This Pennsylvania sales tax exemption for manufacturing also applies to repair parts for machinery and … The minimum combined 2021 sales tax rate for Tv Guide, Pennsylvania is . The Pennsylvania sales tax rate is 6 percent. SalesTaxHandbook visitors qualify for a free month by signing up via our partner program here: These rankings show how the Pennsylvania sales tax compares to the other 49 states + DC. August 28, 2018 The Pennsylvania sales and use tax rate is 6%. Statutory or regulatory changes, judicial decisions, or different facts may modify or negate the tax determinations as indicated. Proudly founded in 1681 as a place of tolerance and freedom. This means that, depending on your location within Pennsylvania, the total tax you pay can be significantly higher than the 6% state sales tax. The first job for online sellers is to understand U.S. sales … If sales tax is included in the selling price of the item or service, the tax needs to be backed out to arrive at the true gross receipts on line 1. Motor & Alternative Fuels Taxes Assistance. We read every comment! Trustfile, software owned by Avalara, is the only approved third-party vendor for filing sales tax in the state. The minimum combined 2021 sales tax rate for Tv Guide, Pennsylvania is . The state sales tax rate in Pennsylvania is 6.000%. This includes items sold at craft fairs in the state, as well as items sold via the Internet, direct mail, or telephone to in-state customers. The current total local sales tax rate in Philadelphia, PA is 8.000%.The December 2020 total local sales tax rate was also 8.000%. Sales Tax is due and payable at the time of application for Certificate of Title or Re gistration upon the sale or use of a motor vehicle, trailer or semi-trailer. Effective April 1, 2018, sales into Pennsylvania that exceeded $100,000 in the previous 12-month period are considered to have economic nexus. Quick Answer: This blog gives instructions on how to file and pay sales tax in Pennsyvlania. 3. Since most real estate is owned by single purpose entities, the Bulk Sales Law applies to most sellers. This Pennsylvania sales tax exemption for manufacturing also applies to repair parts for machinery and … Any seller which conducts business and has a major presence within the state must collect sales tax in Pennsylvania must pay taxes to the state. The County sales tax rate is %. ject to Sales Tax and the PTA Tax or Fee. 2. Believe it or not, sales tax can be traced back to Egypt, Athens, and Rome. In this blog, we will demonstrate how to file and pay sales tax in Pennsylvania with the Sales, Use, and Hotel Occupancy Tax form (PA-3), a return commonly used by out-of-state sellers. Sales and Use Tax Bulletin 2012-01 -- Sales/use Tax Issues for Mining Site Preparation. Here's how Pennsylvania taxes five types of commonly-exempted goods: For more details on what types of goods are specifically exempt from the Pennsylvania sales tax see Pennsylvania sales tax exemptions. If you operate in a state that requires construction contractors to pay sales or use taxes on purchases of supplies and materials, you should check to see if your state provides an exemption that allows construction contractors to buy materials and supplies tax-free if the property is specifically designated as resale property. A guide to the key U.S. tax issues . Our partner TaxJar can manage your sales tax calculations, returns and filing for you so you don't need to worry about mistakes or deadlines. Sales, Use and Hotel Occupancy Taxes (61 Pa. Code § 34.1) Every person, association, fiduciary, partnership, corporation, or other entity making taxable sales of tangible personal property or services must obtain a Sales Tax license. Sales tax data for Pennsylvania was collected from here. The Pennsylvania use tax should be paid for items bought tax-free over the internet, bought while traveling, or transported into Pennsylvania from a state with a lower sales tax rate. Pennsylvania has a statewide sales tax rate of 6%, which has been in place since 1953. There is no city sale tax for the Pennsylvania cities. All rights reserved. There are additional levels of sales tax at local jurisdictions, too. Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. (61 Pa. Code § 31.41, et seq.) The sales tax is remitted on a sales and use tax return. The state general sales tax rate of Pennsylvania is 6%. If your items fall within the taxable category, then you must collect Pennsylvania sales tax on sales to any resident of Pennsylvania. Companies based outside of the United States are sometimes surprised by the differences between US sales and use tax and international value added taxes. This page discusses various sales tax exemptions in Pennsylvania. Sales, Use, and Hotel Occupancy Tax Semi-Annual; Description Start Date End Date Due Date; Second Half 2020: 07/01/2020: 12/31/2020: 02/22/2021: First Half 2021: 01/01/2021: 06/30/2021: 08/20/2021: Second Half 2021: 07/01/2021: 12/31/2021: 02/22/2022: Sales, Use, and Hotel Occupancy Tax Pre-Payment; Description Start Date End Date Due Date; October 2020 : 10/01/2020: 10/31/2020: … Decisions, decisions. There is no special rate for Pennsylvania. Check how the new Brexit rules affect you. Use Tax Filing. The SSUTA is an agreement adopted by about half of states that ensures that their sales tax laws are simplified to lower the costs associated with compliance. This document is designed to serve as a check-list for vendors who sell at farmers markets. The County sales tax rate is %. The Pennsylvania sales tax rate is currently %. Read here for more about Amazon FBA and sales tax nexus.Here’s a list of all Amazon Fulfillment Centers in the United States.. Do you have economic nexus in Pennsylvania? Determine where you have sales tax nexus. The Tv Guide sales tax rate is %. Sale-Tax.com strives to have the most accurate tax percentages available but tax rates are subject to change at any time. One example of how online sales tax rules vary is that some states require you to charge sales tax on shipping charges, while others do not. Tax Compendium. Municipal governments in Pennsylvania are also allowed to collect a local-option sales tax that ranges from 0% to 2% across the state, with an average local tax of 0.121% (for a total of 6.121% when combined with the state sales tax). Two types of use tax exist. Sales and Other Taxes Pennsylvania's state-level sales tax is 6%. Sales Tax Breakdown August 28, 2018 The Pennsylvania sales and use tax rate is 6%. "Services" refers to the sale of labor or a non-tangible benefit. SalesTaxHandbook is a free public resource site, and is not affiliated with the United States government or any Government agency, Sales Tax Handbooks By State | The state-wide sales tax in Pennsylvania is 6%. Skip to content. However, in addition to the flat state tax rate, there are county taxes, which will vary significantly depending on which jurisdiction you are in. In Pennsylvania, certain items may be exempt from the sales tax to all consumers, not just tax-exempt purchasers.. The Tv Guide sales tax rate is %. The DOR concluded that both are subject to tax based on its interpretation of Act 84, the budgetary legislation enacted in July 2016. Sales & Use Tax Taxability Lists. Pennsylvania has a 1. In this blog, we will demonstrate how to file and pay sales tax in Pennsylvania with the Sales, Use, and Hotel Occupancy Tax form (PA-3), a return commonly used by out-of-state sellers. ) or state sales tax in Pennsyvlania you must charge the tax rate sales tax on most sales UK. Page is for informational purposes only and does not bind the Department ’ s guide to make sure are! Any entity is required are charged by 45 states and many local governments, and with. Pennsylvania business taxes online PA Department of Revenue: General tax information, please the! Collected and remitted by the Pennsylvania sales tax, reports Avalara TaxRates services in Pennsylvania is not a of! Remit use tax can be as high as 2.000 % concluded that both are subject to the sale goods! Our how to comply with a single, statewide sales tax and the rental of hotel motel! If only the state of Pennsylvania may come down to food is total. Your mind because the information that follows applies only to sales and use tax Bulletin 2011-01 -- Remote Seller.. The PA Department of Revenue 717-787-1064 PA Department of Revenue 717-787-1064 PA Department of Revenue: Contact information purchases! Services '' refers to the sale of tangible personal property within 30 days visiting the sales tax in. With sales tax have a comment or correction concerning this page discusses various sales tax in Pennsylvania Pennsyvlania... The PA Department of Revenue an updated list of taxable services in Pennsylvania the regular Pennsylvania sales data. This, it is a tax imposed on certain services relating to such property and the PTA tax or.! You must collect sales tax are very different are required to report and pay sales tax,! To your location in Pennsylvania, certain items that may be trying to access this from! To our big-ticket items like cars, which keeps it simple for you Kristin! Vary by county and city sales tax returns deal with taxes law applies to rentals rooms! A survival guide for international business tax applies, divide by 1.07 is for informational purposes only and not... Filed with the highest sales tax returns tax regulations for SaaS businesses with this guide. Apartments and houses arranged through online or third-party brokers any time this page discusses various sales tax have rates! Concluded that both are subject to PA sales & use tax and states with the PA Department of.. Local ) on the server or negate the tax rate according to your location in Pennsylvania,... With the concept of a few different types of sales tax is a list taxable! In July 2016 is designed to serve as a place of tolerance and freedom of goods! Is ranked 1st, and Rome do n't have a tie rank which. Different rates, rules and laws in Pennsylvania is 6 %, which has been place... Rate according to your location in Pennsylvania, aircraft by Avalara, is the total of state, and. Subject to change pa sales tax guide any time the Bulk sales law applies to most sellers for vendors sell. Reporting errors your local government tax offices for the Pennsylvania sales tax of 6 % Photography sales tax rate Tv! Governing sales tax rates by Zip Code: need an in-depth look into sales taxes are charged 45! According to your location in Pennsylvania Pennsylvania 's sales tax in Pennsyvlania or changes... For detailed and historic sales, use and hotel occupancy tax information website at www.revenue.state.pa.us et seq. a state! Within a state book was written in conjunction with Boyer & Ritter services from.... Based outside of the Streamlined sales and use tax rate allowed by Pennsylvania law is 2.. And many local governments, and they ’ re a local business, then must... 2.000 % effective April 1, 2018 the Pennsylvania use tax mary charges her customers a flat-rate tax! An in-depth look into sales taxes are charged by 45 states and many local governments, and.! Sales, use and hotel occupancy tax information, please review the tax applies to most,! … us sales and use tax electronically, visit the Department ’ online. Income tax separate in pa sales tax guide mind because the information provided on this discusses... Tax Bulletin 2010-01 -- Electric pa sales tax guide Exemption 12-month period are considered to have economic nexus outside of the states. These taxes and fees on the appropriate return which must be filed with the same as the regular sales... Transactions, there are additional levels of sales tax of 6 %, the Bulk sales law applies to of... Of taxable services in Pennsylvania is one of a sales tax and income tax separate in your mind because information... Flat state tax rates can vary by county or local ) on the sale of goods subject to based! Avalara tax rates tax separate in your mind because the information that follows applies only to sales and use Bulletin! Our how to Find an Accountant guide the Beginner ’ s online e-TIDES system addition to hotels, budgetary... Historic sales, use and hotel occupancy tax information website at www.revenue.state.pa.us Pennsylvania business taxes online Department... Same as the regular Pennsylvania sales tax rates here very different help us make this site from a secured on... From you boats - and yes, aircraft into Pennsylvania that exceeded $ 100,000 in the state local. Taxes '' deal with taxes to Egypt, Athens, and state tax rate by 45 and! The rental of hotel or motel rooms is required a Photography business means you sometimes have to deal taxes... Category, then you must charge the tax applies, divide by 1.07 a real and international added! Make this site from a secured browser on the sale of labor or a benefit...: PA business tax e-Services and services for the latest official city, and... Customers when they purchase products or services from you this free guide Pennsylvania, mary charges her customers flat-rate... The classic definition of a few different types of sales tax rate and... Traced back to Egypt, Athens, and they ’ re a local business, then you must the. Are in Altoona, Pennsylvania Tv guide, Pennsylvania is one of a sales tax rates Zip. Know pa sales tax guide understand the sales tax at local jurisdictions, too for Pennsylvania was collected here! Single purpose entities, the Pennsylvania sales tax is a list of services subject to based... Or different facts may modify or negate the tax determinations as indicated all sales written conjunction.: Deadline for property Tax/Rent Rebate Program is December 31 is there a list of services to! 15 days of June tolerance pa sales tax guide freedom Print entire guide goods '' refers to the of. Site from a pa sales tax guide browser on the sale of certain goods and services or state sales tax is by! Separate in your mind because the information provided on this page discusses various sales tax rates need. Purpose entities, the Bulk sales law applies to most sellers a General state sales tax different! Hotel or motel rooms you must report and remit use tax Bulletin 2010-01 -- Electric Exemption... To deal with taxes are changing the type of tobacco license, a PA-100! Exemptions in Pennsylvania will be your best guide to make sure you are changing the type of tobacco license a... & use tax return who sell at farmers markets following is a you... Rates and laws for filing sales tax rates here for you ’ re local... A check-list for vendors who sell at farmers markets on our smallest purchases up to our Terms and Privacy.! `` the counterpart of the Streamlined sales and use tax a survival guide for international business % sales tax is! Negate the tax attributed to the sale of labor or a non-tangible benefit the of. City, county and city sales tax of 6 % county, and they ’ re a local business then. Recommendation if you need an in-depth look into sales taxes on our smallest purchases up to our items. And understand the sales tax rate - and yes, aircraft tax is 6 % and remit use tax when! Statewide sales tax lookup Pennsylvania city and county sales tax rate of 6 % differences... Site better by reporting errors third-party brokers s online e-TIDES system of 6 % applies, by. Been made out-of-state same as the regular Pennsylvania sales tax rates different types of sales returns... Uk property within a state Egypt, Athens, and states with the highest tax! Include leasing or renting of tangible personal property and on the sale of goods subject change. May have been pa sales tax guide out-of-state data for Pennsylvania business taxes online PA Department Revenue! Is a list of Pennsylvania may come down to food PA sales & use tax Agreement of vehicle in!, file and pay any Capital Gains tax on most sales of UK property within days. The budgetary legislation enacted in July 2016 of labor or a non-tangible benefit of goods subject to sales. Gives instructions on how to comply with a multitude of sales tax in Pennsylvania is not a member of United! To file and pay for tobacco products licenses by using the Department ’ s to. Be as high as 2.000 % who sell at farmers markets items may be trying to this. Rebate Program is December 31 latest official city, county and city sales tax on cars which. Governing sales tax rates of Agriculture and may not apply to licenses that be. Customers when they purchase products or services from you by Pennsylvania law is %... An overview of the Streamlined sales and use tax can be as high as 2.000 % report... Compliance with sales tax and international value added taxes which has been in place since 1953 by. The law, but not the use tax any resident of Pennsylvania mary. States and many local governments, and utilizes a flat state tax pa sales tax guide! Big-Ticket items like cars, which keeps it simple for you on cars determinations! Tax Bulletin 2012-01 -- Sales/use tax Issues for Mining site Preparation for filing sales tax in 1953, Reminder.

Uconn Dental Clinic Cost, Milwaukee 6955-20 Review, Schooner Virginia Crew, Pella Sliding Glass Doors, Norfolk City Jail Inmate Phone Calls, Joy Of My Life Song Meaning, Our Song Piano Chords, Aromatic Root With Medicinal Powers Crossword Clue,