Why the MCC matters

Card networks use MCC 5046 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

50215039504450455047505150655072

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

Frequently Asked Questions

What is MCC 5046?

MCC 5046 is the merchant category code for Commercial Equipment, 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 5046 IRS reportable?

IRS 1099-K reportability for MCC 5046: No1.6041-3(c).