MCC 5999: Miscellaneous and Specialty Retail Shops
Visa Merchant Data Standards Manual (April 2026), Section 2: Merchant Category Code Listing, PDF page 86. Checked 2026-10-15.
What MCC 5999 means
The Visa manual describes it this way:
Merchants classified with this MCC sell unique or specialized products that are not classified with a more specific MCC.
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
- 5996: Swimming Pools – Sales and Service
- 5997: Electric Razor Stores – Sales and Service
- 5998: Tent and Awning Shops
- 6010: Financial Institutions – Manual Cash Disbursements
- 6011: Financial Institutions – Automated Cash Disbursements
- 6012: Financial Institutions – Merchandise, Services, and Debt