Receipt

On the other hand, tips or other gratuities that are given by a customer, for example in a restaurant, would not form part of the payment amount or appear on the receipt.

In some countries, it is obligatory for a business to provide a receipt to a customer confirming the details of a transaction.

To reduce the cost of postage and processing, many businesses do not mail receipts to customers unless specifically requested or required by law, with some transmitting them electronically.

The practice in most shops at the point of sale is for a salesperson to scan or record the price of a customer's proposed purchases, including tax, discounts, credits, and other adjustments.

[6] The document may also include messages from the retailer, warranty or return details, special offers, advertisements, or coupons, but these are merely promotional and not part of the formal receipt.

[citation needed] An invoice is sent to the person responsible for payment, while the shipping list (or packing slip) is included with the recipient’s shipment.

[7] In Carlos Soto Sau v AP Moller-Maersk AS, a packing list for a fish shipment included a reference to a "rejection clause", which could have been treated as a reference to terms and conditions applicable to the contract of sale, but the person who received the packing list saw its only purpose as being "to confirm the number of cartons and weight of the goods" and, as no issues of ownership were alerted to him, the court held that he was entitled to use the packing list in this way.

Organizing receipts and similar financial documents is a multimillion-dollar industry in the United States.