Bluetooth or other wireless interfaces could be used to transmit an encrypted receipt of information at a point of sales. This information could be standardized to the point that the buyer would be able to get that information feed automatically into an expense-tracking application. You could get a code in your personal field of vision that you could type into your phone/pda/Bluetooth charm on a necklace, and then that would give you an easy maintained record of personal/business financial flows. You could make it real-time by using GPRS or other celluar data networks. Paper receipts are a joke to me.
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Wouldn't it be difficult to establish a secure connection sufficiently quickly?
I agree that receipts in digital form could be useful. I don't know about transferring the whole receipt, thought. How about if companies make the information available online? A lot of places offer a web interface for rebates. These interfaces need only store number, transaction number, register number, and date. They then look up the transaction to see what items are eligible. If they can get to the information, why can't it be made available to the people that made the purchase?
Alternately, a store could allow people to register for emailed receipts. Then, when a purchase is made with their card, rather than (or in addition to) printing out a paper receipt, they receive an e-mail. If something like this catches on, maybe the information can be sent to your credit card companies so it also appears on your bill?
I agree with pitrg, the receipts should be transfered to your bank when you use your credit or debit card if you sign up for it. Banks would probably like this because it would be one more reason for you to use your card.