Why the MCC matters

Card networks use MCC 5039 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

48994900501350215044504550465047

Browse the full MCC list, or identify a card's issuer with the BIN checker.

Frequently Asked Questions

What is MCC 5039?

MCC 5039 is the merchant category code for Construction Materials, Not Elsewhere Classified 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 5039 IRS reportable?

IRS 1099-K reportability for MCC 5039: No1.6041-3(c).