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The Merchant Category Code (MCC) 3299 is specifically designated for airlines, categorizing businesses that provide air travel services. This MCC code helps payment processors and card issuers to track and manage transactions related to airline operations, facilitating the assessment of merchant risk and the determination of interchange rates. It also aids in the reporting of transactions for tax purposes, ensuring accurate classification and compliance with regulatory requirements. Businesses operating under MCC 3299 include major airlines, enabling them to be distinguished from other types of merchants and ensuring that cardholders receive appropriate rewards and benefits based on their purchases.