MCC 5399: Miscellaneous General Merchandise
Visa Merchant Data Standards Manual (April 2026), Section 2: Merchant Category Code Listing, PDF page 65. Checked 2026-10-15.
What MCC 5399 means
The Visa manual describes it this way:
Merchants classified with this MCC sell a general line of merchandise. Generally, these Merchants sell the same type of merchandise and operate in the same manner as a department store, but on a much smaller scale.
How an MCC is assigned
Visa says the Merchant Category Code is a four-digit number assigned to describe a merchant's primary business based on annual sales volume, and that acquirers and their agents must assign the correct MCC to each merchant.
If a merchant has more than one line of business, Visa's rules say it must either use the MCC for the business with the highest sales volume or use different MCCs for each line of business. "Miscellaneous" codes, usually ending in 99, are for businesses with no more specific MCC.
On the tax side, the IRS asks for a payee's MCC in Box 2 of Form 1099-K and tells filers to use the code that most closely matches the payee's business.
Source:Visa Merchant Data Standards Manual,IRS Instructions for Form 1099-K.
Your processor or merchant account provider assigns your code when you apply. If you think the wrong code was assigned, ask them to review it.
Nearby codes
- 5310: Discount Stores
- 5311: Department Stores
- 5331: Variety Stores
- 5411: Grocery Stores and Supermarkets
- 5422: Freezer and Locker Meat Provisioners
- 5441: Candy, Nut, and Confectionery Stores