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In this tutorial, Matthieu explains how to create a purchase order using Legal Templates. Viewers should click the link provided in the video description to access the site. Once there, they need to select "Business Forms" at the top of the screen and use the search function to find "Purchase Order," which is the fourth option listed. Matthieu advises that the vendor typically prepares the purchase order and prompts users to input the customer's name if applicable. Additional required information includes the description of the items to be purchased, quantities, sales tax percentage, overall tax, and shipping details.