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In this tutorial by Gary from MacMost, the focus is on using IF statements and checkboxes in Apple Numbers. The example involves managing a list of prices for items sold and calculating the total multiplied by a sales tax only if a checkbox is checked. To add a checkbox in Numbers, users should select the desired cell(s) and change the format to "checkbox" via the inspector. To use the checkbox in a formula, begin with an IF statement, which consists of three parts: the condition, the result if true, and the result if false. The tutorial illustrates how to set the condition to check if the checkbox is selected and continues to build the formula from there.