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In this tutorial, the user navigates to create a sales receipt after previously accessing invoices. The sales receipt is likened to a cash register receipt, highlighting its purpose. A new customer named "String Music" is added as an example. The tutorial notes that in some situations, like at a food truck, detailed customer information may not be collected, as the transactions can involve generic customers. However, for repeat customers or larger purchases, capturing personal information can be beneficial for purposes such as sending newsletters. The focus is on entering sufficient details to complete the required customer field.