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In this tutorial, Louis Akabaos explains how to conditionally hide and show fields in a SharePoint list new item form. He encourages viewers to like and subscribe for more content. The tutorial begins with a focus on a choice type column, using a list that records customer information. Specifically, he highlights a column called "country" along with two additional columns, "state" and "province." The goal is to develop a formula that determines the visibility of the state and province fields based on the selected country, facilitating a more dynamic and user-friendly input form in SharePoint.