You need additional single qoutes.
create table MyTable
(
ID varchar(50)
)
insert into MyTable values('R00013')
insert into MyTable values('R00028')
insert into MyTable values('R00015')
DECLARE @RECEIPTIDS VARCHAR(2000)
SET @RECEIPTIDS = ('''R00013'',''R00028''')
DECLARE @QUERY VARCHAR(100)
SET @QUERY='SELECT *
from MyTable
where ID IN ('+@RECEIPTIDS+')'
EXEC (@QUERY)
Edited: use it with dynamic query.
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