SECTION 5. APPLICATION

.01 Payment Card Organizations . A payment card organization or one of its members or affiliates may assign MCCs, or equivalent Industry Codes, to merchant/ payees that accept its payment cards and notify cardholder/payors that use its payment card of the MCC or equivalent Industry Code assigned to a merchant/ payee. The MCCs assigned to merchant/ payees must be determined under the table in section 5.03 of this revenue procedure. If the Internal Revenue Service notifies the

2003–26 I.R.B. 1122 June 30, 2003

MCC Merchant

Reportable under

6041/6041A and Authority for Exception

0742 Veterinary Services Yes 0763 Agricultural Cooperative Yes 0780 Landscaping Services Yes 1520 General Contractors Yes 1711 Heating, Plumbing, A/C Yes 1731 Electrical Contractors Yes 1740 Masonry, Stonework, and Plaster Yes 1750 Carpentry Contractors Yes 1761 Roofing/Siding, Sheet Metal Yes 1771 Concrete Work Contractors Yes 1799 Special Trade Contractors Yes 2741 Miscellaneous Publishing and Printing Yes 2791 Typesetting, Plate Making, and Related Services Yes 2842 Specialty Cleaning Yes 3000–3299 Airlines Yes 3351–3441 Car Rental Yes 3501–3790 Hotels/Motels/Inns/Resorts Yes 4011 Railroads No 1.6041–3(c) 4111 Commuter Transport, Ferries Yes 4112 Passenger Railways Yes 4119 Ambulance Services Yes 4121 Taxicabs/Limousines Yes 4131 Bus Lines Yes 4214 Motor Freight Carriers and Trucking - Local and Long Distance, Moving and No Storage Companies, and Local Delivery Services 1.6041–3(c)

4214 Motor Freight Carriers and Trucking - Local and Long Distance, Moving and No Storage Companies, and Local Delivery Services 1.6041–3(c)

4215 Courier Services Yes 4225 Public Warehousing and Storage - Farm Products, Refrigerated Goods, House- No hold Goods, and Storage 1.6041–3(c)

4225 Public Warehousing and Storage - Farm Products, Refrigerated Goods, House- No hold Goods, and Storage 1.6041–3(c)

4411 Cruise Lines Yes 4457 Boat Rentals and Leases Yes 4468 Marinas, Service and Supplies Yes 4511 Airlines, Air Carriers Yes 4582 Airports, Flying Fields Yes 4722 Travel Agencies, Tour Operators Yes 4723 TUI Travel - Germany Yes 4784 Tolls/Bridge Fees No 1.6041–3(c) 4789 Transportation Services (Not Elsewhere Classified) Yes 4812 Telecommunication Equipment and Telephone Sales No 1.6041–3(c) 4814 Telecommunication Services No 1.6041–3(c) 4815 Visaphone No 1.6041–3(c) 4816 Computer Network Services No 1.6041–3(c) 4821 Telegraph Services No 1.6041–3(c)

June 30, 2003 1123 2003–26 I.R.B.

MCC Merchant

Reportable under

6041/6041A and Authority for Exception

4829 Wires, Money Orders No 1.6041–3(c) 4899 Cable, Satellite, and Other Pay Television and Radio No 1.6041–3(c) 4900 Utilities No 1.6041–3(c) 5013 Motor Vehicle Supplies and New Parts No 1.6041–3(c) 5021 Office and Commercial Furniture No 1.6041–3(c) 5039 Construction Materials (Not Elsewhere Classified) No 1.6041–3(c) 5044 Photographic, Photocopy, Microfilm Equipment, and Supplies No 1.6041–3(c) 5045 Computers, Peripherals, and Software No 1.6041–3(c) 5046 Commercial Equipment (Not Elsewhere Classified) No 1.6041–3(c) 5047 Medical, Dental, Ophthalmic, and Hospital Equipment and Supplies No 1.6041–3(c) 5051 Metal Service Centers No 1.6041–3(c) 5065 Electrical Parts and Equipment No 1.6041–3(c) 5072 Hardware, Equipment, and Supplies No 1.6041–3(c) 5074 Plumbing, Heating Equipment, and Supplies No 1.6041–3(c) 5085 Industrial Supplies (Not Elsewhere Classified) No 1.6041–3(c) 5094 Precious Stones and Metals, Watches and Jewelry No 1.6041–3(c) 5099 Durable Goods (Not Elsewhere Classified) No 1.6041–3(c) 5111 Stationary, Office Supplies, Printing and Writing Paper No 1.6041–3(c) 5122 Drugs, Drug Proprietaries, and Druggist Sundries No 1.6041–3(c) 5131 Piece Goods, Notions, and Other Dry Goods No 1.6041–3(c) 5137 Uniforms, Commercial Clothing No 1.6041–3(c) 5139 Commercial Footwear No 1.6041–3(c) 5169 Chemicals and Allied Products (Not Elsewhere Classified) No 1.6041–3(c) 5172 Petroleum and Petroleum Products No 1.6041–3(c) 5192 Books, Periodicals, and Newspapers No 1.6041–3(c) 5193 Florists Supplies, Nursery Stock, and Flowers No 1.6041–3(c)

2003–26 I.R.B. 1124 June 30, 2003

MCC Merchant

Reportable under

6041/6041A and Authority for Exception

5198 Paints, Varnishes, and Supplies No 1.6041–3(c) 5199 Nondurable Goods (Not Elsewhere Classified) No 1.6041–3(c) 5200 Home Supply Warehouse Stores No 1.6041–3(c) 5211 Lumber, Building Materials Stores No 1.6041–3(c) 5231 Glass, Paint, and Wallpaper Stores No 1.6041–3(c) 5251 Hardware Stores No 1.6041–3(c) 5261 Nurseries, Lawn and Garden Supply Stores No 1.6041–3(c) 5271 Mobile Home Dealers No 1.6041–3(c) 5300 Wholesale Clubs No 1.6041–3(c) 5309 Duty Free Stores No 1.6041–3(c) 5310 Discount Stores No 1.6041–3(c) 5311 Department Stores No 1.6041–3(c) 5331 Variety Stores No 1.6041–3(c) 5399 Miscellaneous General Merchandise No 1.6041–3(c) 5411 Grocery Stores, Supermarkets No 1.6041–3(c) 5422 Freezer and Locker Meat Provisioners No 1.6041–3(c) 5441 Candy, Nut, and Confectionery Stores No 1.6041–3(c) 5451 Dairy Products Stores No 1.6041–3(c) 5462 Bakeries No 1.6041–3(c) 5499 Miscellaneous Food Stores - Convenience Stores and Specialty Markets No 1.6041–3(c) 5511 Auto Service, Repairs Yes 5521 Auto/Truck Dealers No 1.6041–3(c) 5531 Auto and Home Supply Stores No 1.6041–3(c) 5532 Automotive Tire Stores No 1.6041–3(c) 5533 Automotive Parts and Accessories Stores No 1.6041–3(c) 5541 Service Stations No 1.6041–3(c)

June 30, 2003 1125 2003–26 I.R.B.

MCC Merchant

Reportable under

6041/6041A and Authority for Exception

5542 Automated Fuel Dispensers No 1.6041–3(c) 5551 Boat Dealers No 1.6041–3(c) 5561 Motorcycle Shops, Dealers No 1.6041–3(c) 5571 Motorcycle Shops and Dealers No 1.6041–3(c) 5592 Motor Homes Dealers No 1.6041–3(c) 5598 Snowmobile Dealers No 1.6041–3(c) 5599 Miscellaneous Auto Dealers No 1.6041–3(c) 5611 Men’s and Boy’s Clothing and Accessories Stores No 1.6041–3(c) 5621 Women’s Ready-To-Wear Stores No 1.6041–3(c) 5631 Women’s Accessory and Specialty Shops No 1.6041–3(c) 5641 Children’s and Infant’s Wear Stores No 1.6041–3(c) 5651 Family Clothing Stores No 1.6041–3(c) 5655 Sports and Riding Apparel Stores No 1.6041–3(c) 5661 Shoe Stores No 1.6041–3(c) 5681 Furriers and Fur Shops No 1.6041–3(c) 5691 Men’s, Women’s Clothing Stores No 1.6041–3(c) 5697 Tailors, Alterations Yes 5698 Wig and Toupee Stores No 1.6041–3(c) 5699 Miscellaneous Apparel and Accessory Shops No 1.6041–3(c) 5712 Furniture, Home Furnishings, and Equipment Stores, Except Appliances No 1.6041–3(c) 5713 Floor Covering Stores No 1.6041–3(c) 5714 Drapery, Window Covering, and Upholstery Stores No 1.6041–3(c) 5718 Fireplace, Fireplace Screens, and Accessories Stores No 1.6041–3(c) 5719 Miscellaneous Home Furnishing Specialty Stores No 1.6041–3(c) 5722 Household Appliance Stores No 1.6041–3(c) 5732 Electronics Stores No 1.6041–3(c)

2003–26 I.R.B. 1126 June 30, 2003

MCC Merchant

Reportable under

6041/6041A and Authority for Exception

5733 Music Stores-Musical Instruments, Pianos, and Sheet Music No 1.6041–3(c) 5734 Computer Software Stores No 1.6041–3(c) 5735 Record Stores No 1.6041–3(c) 5811 Caterers Yes 5812 Eating Places, Restaurants No 1.6041–3(c) 5813 Drinking Places No 1.6041–3(c) 5814 Fast Food Restaurants No 1.6041–3(c) 5912 Drug Stores and Pharmacies No 1.6041–3(c) 5921 Package Stores-Beer, Wine, and Liquor No 1.6041–3(c) 5931 Used Merchandise and Secondhand Stores No 1.6041–3(c) 5932 Antique Shops No 1.6041–3(c) 5933 Pawn Shops No 1.6041–3(c) 5935 Wrecking and Salvage Yards Yes 5937 Antique Reproductions No 1.6041–3(c) 5940 Bicycle Shops No 1.6041–3(c) 5941 Sporting Goods Stores No 1.6041–3(c) 5942 Book Stores No 1.6041–3(c) 5943 Stationery Stores, Office, and School Supply Stores No 1.6041–3(c) 5944 Jewelry Stores, Watches, Clocks, and Silverware Stores No 1.6041–3(c) 5945 Hobby, Toy, and Game Shops No 1.6041–3(c) 5946 Camera and Photographic Supply Stores No 1.6041–3(c) 5947 Gift, Card, Novelty, and Souvenir Shops No 1.6041–3(c) 5948 Luggage and Leather Goods Stores No 1.6041–3(c) 5949 Sewing, Needlework, Fabric, and Piece Goods Stores No 1.6041–3(c) 5950 Glassware, Crystal Stores No 1.6041–3(c) 5960 Direct Marketing - Insurance Services Yes 5962 Direct Marketing - Travel Yes 5963 Door-To-Door Sales No 1.6041–3(c)

June 30, 2003 1127 2003–26 I.R.B.

MCC Merchant

Reportable under

6041/6041A and Authority for Exception

5964 Direct Marketing - Catalog Merchant No 1.6041–3(c) 5965 Direct Marketing - Combination Catalog and Retail Merchant No 1.6041–3(c) 5966 Direct Marketing - Outbound Tele No 1.6041–3(c) 5967 Direct Marketing - Inbound Tele No 1.6041–3(c) 5968 Direct Marketing - Subscription No 1.6041–3(c) 5969 Direct Marketing - Other No 1.6041–3(c) 5970 Artist’s Supply and Craft Shops No 1.6041–3(c) 5971 Art Dealers and Galleries No 1.6041–3(c) 5972 Stamp and Coin Stores No 1.6041–3(c) 5973 Religious Goods Stores No 1.6041–3(c) 5975 Hearing Aids Sales and Supplies No 1.6041–3(c) 5976 Orthopedic Goods - Prosthetic Devices No 1.6041–3(c) 5977 Cosmetic Stores No 1.6041–3(c) 5978 Typewriter Stores No 1.6041–3(c) 5983 Fuel Dealers (Non Automotive) No 1.6041–3(c) 5992 Florists No 1.6041–3(c) 5993 Cigar Stores and Stands No 1.6041–3(c) 5994 News Dealers and Newsstands No 1.6041–3(c) 5995 Pet Shops, Pet Food, and Supplies No 1.6041–3(c) 5996 Swimming Pools Sales No 1.6041–3(c) 5997 Electric Razor Stores No 1.6041–3(c) 5998 Tent and Awning Shops No 1.6041–3(c) 5999 Miscellaneous Specialty Retail No 1.6041–3(c) 6010 Manual Cash Disburse No 1.6041–3(c) 6011 Automated Cash Disburse No 1.6041–3(c) 6012 Financial Institutions Yes

2003–26 I.R.B. 1128 June 30, 2003

MCC Merchant

Reportable under

6041/6041A and Authority for Exception

6051 Non-FI, Money Orders No 1.6041–3(c) 6211 Security Brokers/Dealers Yes 6300 Insurance Underwriting, Premiums No 1.6041–3(c) 6381 Insurance Premiums No 1.6041–3(c) 6399 Insurance - Default No 1.6041–3(c) 6513 Real Estate Agents and Managers - Rentals Yes 7011 Hotels, Motels, and Resorts Yes 7012 Timeshares Yes 7032 Sporting/Recreation Camps Yes 7033 Trailer Parks, Campgrounds Yes 7210 Laundry, Cleaning Services Yes 7211 Laundries Yes 7216 Dry Cleaners Yes 7217 Carpet/Upholstery Cleaning Yes 7221 Photographic Studios Yes 7230 Barber and Beauty Shops Yes 7251 Shoe Repair/Hat Cleaning Yes 7261 Funeral Services, Crematories Yes 7273 Dating/Escort Services Yes 7276 Tax Preparation Services Yes 7277 Counseling Services Yes 7278 Buying/Shopping Services Yes 7296 Clothing Rental Yes 7297 Massage Parlors Yes 7298 Health and Beauty Spas Yes 7299 Miscellaneous General Services Yes 7311 Advertising Services Yes 7321 Credit Reporting Agencies Yes 7332 Blueprinting and Photocopying Services Yes 7333 Commercial Photography Yes 7338 Quick Copy, Repro, and Blueprint Yes 7339 Secretarial Support Services Yes 7342 Exterminating Services Yes 7349 Cleaning and Maintenance Yes 7361 Employment/Temp Agencies Yes 7372 Computer Programming Yes 7375 Information Retrieval Services Yes 7379 Computer Repair Yes 7392 Consulting, Public Relations Yes 7393 Detective Agencies Yes 7394 Equipment Rental Yes 7395 Photo Developing Yes 7399 Miscellaneous Business Services Yes 7511 Truck Stop Yes 7512 Car Rental Agencies Yes 7513 Truck/Utility Trailer Rentals Yes

June 30, 2003 1129 2003–26 I.R.B.

MCC Merchant

Reportable under

6041/6041A and Authority for Exception

7519 Recreational Vehicle Rentals Yes 7523 Parking Lots, Garages Yes 7531 Auto Body Repair Shops Yes 7534 Tire Retreading and Repair Yes 7535 Auto Paint Shops Yes 7538 Auto Service Shops Yes 7542 Car Washes Yes 7549 Towing Services Yes 7622 Electronics Repair Shops Yes 7623 A/C, Refrigeration Repair Yes 7629 Small Appliance Repair Yes 7631 Watch/Jewelry Repair Yes 7641 Furniture Repair, Refinishing Yes 7692 Welding Repair Yes 7699 Miscellaneous Repair Shops Yes 7829 Picture/Video Production Yes 7832 Motion Picture Theaters Yes 7841 Video Tape Rental Stores Yes 7911 Dance Hall, Studios, Schools Yes 7922 Theatrical Ticket Agencies Yes 7929 Bands, Orchestras Yes 7932 Billiard/Pool Establishments Yes 7933 Bowling Alleys Yes 7941 Sports Clubs/Fields Yes 7991 Tourist Attractions and Exhibits Yes 7992 Golf Courses - Public Yes 7993 Video Amusement Game Supplies No 1.6041–3(c) 7994 Video Game Arcades Yes 7995 Betting/Casino Gambling Yes 7996 Amusement Parks/Carnivals Yes 7997 Country Clubs Yes 7998 Aquariums Yes 7999 Miscellaneous Recreation Services Yes 8011 Doctors Yes 8021 Dentists, Orthodontists Yes 8031 Osteopaths Yes 8041 Chiropractors Yes 8042 Optometrists, Ophthalmologist Yes 8043 Opticians, Eyeglasses Yes 8044 Optical Goods and Glasses No 1.6041–3(c) 8049 Chiropodists, Podiatrists Yes 8050 Nursing/Personal Care Yes 8062 Hospitals Yes 8071 Medical and Dental Labs Yes 8099 Medical Services Yes 8111 Legal Services, Attorneys Yes 8211 Elementary, Secondary Schools No 1.6041–3(p)(2)

2003–26 I.R.B. 1130 June 30, 2003

MCC Merchant

Reportable under

6041/6041A and Authority for Exception

8220 Colleges, Universities No 1.6041–3(p)(2) 8241 Correspondence Schools No 1.6041–3(p)(2) 8244 Business/Secretarial Schools No 1.6041–3(p)(2) 8249 Vocational/Trade Schools No 1.6041–3(p)(2) 8299 Educational Services Yes 8351 Child Care Services Yes 8398 Charitable and Social Service Organizations - Fundraising No 1.6041–3(p)(2) 8641 Civic, Social, Fraternal Associations No 1.6041–3(p)(2) 8651 Political Organizations Yes 8661 Religious Organizations No 1.6041–3(p)(2) 8675 Automobile Associations Yes 8699 Membership Organizations Yes 8734 Testing Laboratories Yes 8911 Architectural/Surveying Services Yes 8931 Accounting/Bookkeeping Services Yes 8999 Professional Services Yes 9211 Court Costs, Including Alimony and Child Support - Courts of Law No 1.6041–3(p)(4) 9222 Fines - Government Administrative Entities No 1.6041–3(p)(4) 9223 Bail and Bond Payments Yes 9311 Tax Payments - Government Agencies No 1.6041–3(p)(4) 9399 Government Services (Not Elsewhere Classified) No 1.6041–3(p)(4) 9402 Postal Services - Government Only No 1.6041–3(p)(3) 9405 U.S. Federal Government Agencies or Departments No 1.6041–3(p)(3) 9950 Intra-Company Purchases No 1.6041–3(c)