The Merchant can be virtually any company that meets the qualification standards of MasterCard and an acquirer. Typical merchant businesses might include retail stores, resturants, airlines, hotels, mail order companies, internet service providers, and health plans.

Acceptance of MasterCard has expanded even further to supermarkets, fast foods, movies, clubs, doctors/dentists etc.

MasterCard require that the merchant be financially responsible and of good repute. The merchant has a written agreement with the acquirer to accept the MasterCard as payment and to abide by the terms of the agreement.