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In this tutorial, Matthieu explains how to create a purchase order using Legal Templates. Viewers are instructed to click the link provided below the video to access Legal Templates. Once there, they should navigate to "Business Forms" and select "View All Business Forms." Using the search feature, they need to enter "purchase order," which is the fourth option listed. The tutorial covers essential details for the purchase order, including who is preparing it (most likely the vendor), the customer and vendor names, a description of the items being purchased, quantities, sales tax percentage, and overall tax shipping.