This tutorial guides users in building an SMS receipt scanner using Twilio Functions, Optical Character Recognition (OCR), and the OCRSpace API. The user needs a Twilio account, a free OCRspace account, and a Twilio phone number to complete this project. The process involves setting up a Twilio Function Service, configuring environment variables and dependencies, creating a scanner function, scanning an incoming receipt with OCR, parsing the results of the receipt scan, handling an OCR scan failure, editing the scanner function to accept an MMS message, connecting the Twilio phone number to parse MMS messages, and debugging any issues that may arise. The project enables users to extract information from receipts sent via MMS to their Twilio phone number using a flexible machine learning API like image recognition or object identification, opening possibilities for building various applications such as expense tools or budget apps.