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In this video tutorial, Matthieu explains how to create a purchase order using Legal Templates. Viewers are instructed to click the link provided in the video description to access Legal Templates. Once there, they should navigate to "Business Forms" and select "View All Business Forms." Matthieu highlights that there are many business forms available and suggests using the search function to find the purchase order, which is the fourth option from the top. He discusses who prepares the purchase order (typically the vendor) and outlines the necessary details to include, such as customer information, product description, quantities, sales tax percentage, overall tax, and shipping costs.