Subtotal

The subtotal is the sum of all priced line items on a receipt before any tax, tips, delivery fees, service fees, or discounts. It’s the foundation: everything below the subtotal modifies it to reach the grand total.

On most receipts, subtotal appears just before the tax lines. On some retailers (Costco, Sam’s Club), the subtotal can appear twice — once for the items, then again after discounts but before tax.

For receipts with discounts, the order matters: typically discounts apply BEFORE tax (so tax is on the lower amount). But on some receipts — notably Whole Foods Prime savings, Target RedCard — the tax is calculated on the original amount and the discount applied AFTER tax. Check the specific brand.

When recreating a receipt, the math has to add up: line items → subtotal → ± discounts → tax → total. Any inconsistency is an immediate red flag.