Why the MCC matters

Card networks use MCC 7999 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

79957996799779988011802180318041

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

Frequently Asked Questions

What is MCC 7999?

MCC 7999 is the merchant category code for Recreation Services (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 7999 IRS reportable?

IRS 1099-K reportability for MCC 7999: Yes.