There are some general tutorials of how to build a shopping cart, such as that at Smashing Magazine, but any tutorial first requires having a technology platform and some familiarity with programming. An alternative is to use shopping cart software. Software product sites offer tutorials and techniques for their software.
For example, PinnacleCart and Zen Cart, a free open-source package, offer tutorials from beginning to advanced on their sites. PayPal also provides shopping cart services with beginner tutorials, and examples for advanced users. Shopping cart software is suitable for beginners, small businesses or any developer who does not wish to spend time developing software that already exists, as PC Magazine notes. The PC Magazine overview article also explains concepts such as payment gateways that are required for processing user transactions.