Why the MCC matters
Card networks use MCC 3107 to set interchange rates for this business type, decide whether purchases count toward category rewards, and flag special handling (for example cash-like or high-risk categories). Issuers and tax authorities rely on the same code, which is why the IRS classification appears above.
Nearby codes
31033104310531063108310931103111
Browse the full MCC list, or identify a card's issuer with the BIN checker.
Frequently Asked Questions
What is MCC 3107?
MCC 3107 is the merchant category code for Airlines under ISO 18245. Card networks use it to classify transactions at this type of business for interchange fees, rewards categories and tax reporting.
Is MCC 3107 IRS reportable?
IRS 1099-K reportability for MCC 3107: Yes.