Why the MCC matters

Card networks use MCC 7996 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

79927993799479957997799879998011

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

Frequently Asked Questions

What is MCC 7996?

MCC 7996 is the merchant category code for Amusement Parks, Carnivals, Circuses, Fortune Tellers 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 7996 IRS reportable?

IRS 1099-K reportability for MCC 7996: Yes.