The phrase was stated in an interview with Whitney Houston when Diane Sawyer read a headline concerning the cost of Houston's drug habit. Houston, apparently assuming there were receipts from drug dealers and also apparently assuming Sawyer had them requested to see said receipts. The clip went viral in the form an animated .gif.
Person 1: "Did you hear? Cher passed away."
Person 2: "I wanna see the receipts."
Response asking for proof of one's past misdeeds when a queen makes a wild accusation about you. *Be careful, if the receipts can be presented, then YOU look like an ass!
Dontatella Vertachi: "Gurl, why the hell were you dancing half naked with David while your man was passed out last night?"
Cuckoo Channel: "Show me the receipts!"
Dontatella Vertachi" *Whips out camera phone* "Here! I took a video!"