Wells Fargo Merchant Services

Capture Levels II and III data when

accepting commercial cards

Business, corporate, purchasing, and fleet cards are used just like personal credit and debit cards. However, these cards
carry higher interchange rates because they offer employers high-value features such as enhanced reporting and
statements. Many merchants can qualify for lower interchange rates (especially in card-not-present environments) by
collecting the more in‑depth Level II and Level III data with each commercial card transaction.
Level II data includes a Tax Indicator, an itemized sales tax amount, and a customer code (for transaction tracing), if
provided by the cardholder.
For Level III data, only Mastercard and Visa corporate, purchasing, and fleet cards can qualify.

Mastercard requirements for Level II and Level III data

Level II
• Level II data requires a valid sales tax amount, tax indicator, and valid tax ID.
• Sales tax must be between 0.1% and 30%.
• If tax exempt ($0 entered as tax amount or blank), will clear at Commercial Data Rate I (Corporate/Business/Purchase/
Fleet/World Corporate/World Business/World Elite Corporate/World Elite Business/Enhanced Business).
• The following MCCs are exempt from providing tax amount, but must send the tax exempt indicator: Marinas,
Marine Service and Supplies (MCC 4468); Service Stations (MCC 5541); Automated Fuel Dispensers (MCC 5542);
Miscellaneous Food Stores, Convenience Stores and Specialty Markets (MCC 5499); Fuel Dealers-Fuel Oil, Wood,
Coal and Liquefied Petroleum (MCC 5983); Truck Stop Transactions (MCC 7511); UK Petrol Stations-Electronic
Hot File (region use only) (MCC 9752); Transportation-Suburban and Local Commuter Passenger, including Ferries
(MCC 4111); Bus Lines (MCC 4131); Courier Services-Air and Ground, Freight Forwarders (MCC 4215); Bridge and
Road Fees, Tolls (MCC 4784); Schools, Elementary and Secondary (MCC 8211); Colleges, Universities, Professional
Schools, and Junior Colleges (MCC 8220); Organizations, Charitable and Social Service (MCC 8398); Organizations,
Religious (MCC 8661); Court Costs including Alimony and Child Support (MCC 9211); Fines (MCC 9222); Tax Payments
(MCC 9311); Government Services not elsewhere classified (MCC 9399); and Postal Services - Government Only
(MCC 9402).
• The following MCCs are required to provide fuel addendum data on Fleet cards, but are exempt from providing Level II
data on other commercial cards: Marinas, Marine Service and Supplies (MCC 4468); Service Stations (MCC 5541);
Automated Fuel Dispensers (MCC 5542); Miscellaneous Food Stores, Convenience Stores and Specialty Markets
(MCC 5499); Fuel Dealers-Fuel Oil, Wood, Coal and Liquefied Petroleum (MCC 5983).

Level III
• Level III data is line item detail, which includes item description, item quantity, item unit of measure, product code,
credit and debit indicator, extended item amount, and either a valid tax amount or a tax exempt indicator.
• Large ticket transactions require Level III data.
• All Mastercard Purchase Card levels require a customer code to be sent, if the cardholder provides it.

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Visa requirements for Level II and Level III data

Level II
• Level II data requires a valid sales tax amount and tax indicator.
• Sales tax must be between 0.1% and 22%. If tax exempt ($0 entered as tax amount or blank), transaction will clear at
Visa Card Present (Corporate/Business/Purchase), Card Not Present (Corporate/Business/Purchase), or Business-to-
Business (Business).
• Purchase card transactions from fuel MCCs do not require sales tax, but do require customer code. Corporate card
transactions at fuel MCCs do require sales tax, but do not require customer code. Fuel MCCs consist of: 4468, 5499,
5541, 5542, and 5983.

Level III
• Level III data is line item detail, which includes item description, item quantity, item unit of measure, item freight/
shipping amount, item commodity code, item discount amount, duty amount, product code, unit cost, discount per
line item, and line item total. Fleet Purchasing, GSA Purchasing and Purchasing cards for fuel transactions, fuel data
is required. Visa Fuel Data Requirements include business format code, type of purchase, fuel type, unit of measure,
quantity, gross fuel price, and miscellaneous fuel tax exemption status.
• Large ticket transactions require Level III data, customer code, and either a valid tax amount or a tax exempt indicator.

Level III data field requirements

The table below describes Level III data fields and how the data must be entered. Please work with your point-of-sale (POS)
equipment supplier to verify that your equipment can pass Level III data.

Data field Data field

Description How data must be entered
name requirements
Discount The total discount amount applied to Must not be all zeros if a discount Optional for
amount a transaction (i.e., total transaction amount exists and last two digits are Mastercard
percentage discounts, fixed transaction implied decimal places. Must be all zeros and Visa.
amount reductions, or summarization if discount amount does not exist.
of line item discounts).
Freight/ The total freight/shipping amount Must not be all zeros if a freight/shipping Optional for
shipping applied to a transaction. Merchants amount exists and last two digits are Mastercard
amount can choose to deliver the contents of a implied decimal places. Must be all zeros and Visa.
single transaction in multiple shipments, if freight/shipping amount does not
and this field reflects the total cost of exist.
those deliveries.
Duty amount The total duty amount applied to a Must not be all zeros if a duty amount Optional for
transaction. Duty can also be known as exists and last two digits are implied Mastercard
Import Tax, Excise, Customs Tax, Impost, decimal places. Must be all zeros if duty and Visa.
or Levy. amount does not exist.
Item Commodity codes are used by corporate Must not be all spaces or all zeros. Optional for
commodity purchasing organizations to segment Mastercard
code and manage their total spend across and required
diverse product lines. There is no by Visa.
universally accepted commodity code
standard, but the United Nations
Standard Products and Services Code
(UNSPSC) is widely deployed.
Item A specific description of the item Must not be all spaces or all zeros. Required by
descriptor purchased. Mastercard
and Visa.

2 Capture Levels II and III data

 Data field Data field
Description How data must be entered
name requirements
Product code Product code is typically the supplier’s Must not be all spaces or all zeros. Required by
unique product identifier. This is usually Mastercard
identified with an inventory number or and Visa.
UPC code. If the merchant doesn’t have
an inventory numbering system, the
merchant needs to enter something
other than spaces or zeros.
Quantity The number of products for this line Must not be all spaces or all zeros. Required by
item included in the transaction. The last four digits are implied decimal Mastercard
places. and Visa.
Unit of The metric used for understanding Must not be all spaces or all zeros. Required by
measure quantity (i.e., a box of 12 pencils may Mastercard
be called DOZEN or BOX). and Visa.
Unit cost Used to determine the cost of the Must not be all spaces or all zeros. Optional for
measurable unit. In the example used The last four digits are implied decimal Mastercard
above, the unit cost would be the cost places. and required
per box of pencils. This field is not by Visa.
intended to derive the cost of the lowest
measurable unit (i.e., cost per pencil).
Discount per Used to capture discounts applied at a Must not be all zeros if a Discount Optional for
line item line item level. Examples include line exists, and the last two digits are implied Mastercard
item (or product level) percentage decimal places. Otherwise must be all and Visa.
discounts and fixed amount reductions. zeros.
Line item total This field is a calculation of the unit cost Must not be all spaces or all zeros, and Optional for
multiplied by the quantity and less the last two digits are implied decimal Mastercard
discount per line item. The calculation is places. and required
reflected as: [Unit Cost * Quantity] – by Visa.
Discount per Line Item = Line Item Total.
Extended item This is the total purchase amount spent Must contain the “extended item Required by
amount on an item. It’s normally calculated as the amount” and be a number greater than Mastercard
unit price multiplied by the quantity sold. zero, unless the “zero cost to customer and optional
indicator” is marked with a “Y” for yes. for Visa.
This field is usually automatically filled
in by the point-of-sale device.
Debit or credit Indicates whether the extended item Must contain one of the following Required by
indicator amount is a debit or credit. values: Mastercard
D - Extended item amount is a debit. and optional
for Visa.
C - Extended item amount is a credit. This
field is usually automatically filled in by the
point-of-sale device.

3 Capture Levels II and III data