Merchant Category Codes - List

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Merchant category codes (MCCs), or merchant classification codes, are a four digit code which describe the type of goods or services a business provides.

MCC codes, their meanings and classification are set by the International Organisation for Standardisation (ISO) and are used by organisations such as the IRS, banks, and credit card suppliers (who often have their own list of codes). The codes are often assigned by your bank or institution when the business opens a merchant account. The codes are sometimes used by banks and credit card companies to determine how to award cash back or points to consumers who shop with the merchant.
The codes are also used for 1099 tax reporting, cardholders can reference the code of the business where a purchase was made to determine whether the purchase must be reported to the IRS. For example, a payment made to a business classified as Computer Network Services might need to be reported as the business provides a service, but a payment made to a business classified as Computer Software Stores might not because the business sells a product.
Review the free list of MCC codes and download xls or csv from the link below.