Merchant category code

Assignment of MCCs

Uses of MCCs

• to determine the interchange fee paid by the merchant, with riskier lines of business paying higher fees
• by credit card companies to offer cash back rewards or reward points, for spending in specific categories
• by card networks to define rules and restrictions for card transactions
• for tax purposes, e.g., in the United States, to determine whether a payment is primarily for “services”, which needs to be reported by the payor to the Internal Revenue Service for tax purposes, or for “merchandise”, which does not

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