Why the MCC matters

Card networks use MCC 5261 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

52005211523152515271530053095310

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

Frequently Asked Questions

What is MCC 5261?

MCC 5261 is the merchant category code for Nurseries – Lawn and Garden Supply Store 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 5261 IRS reportable?

IRS 1099-K reportability for MCC 5261: No1.6041-3(c).