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In this tutorial, Matthieu explains how to create a purchase order using legal templates. Viewers need to click the link in the video description, which directs them to the legal templates site. Once there, they should select "Business Forms" and click on "View All Business Forms." Using the search function, they can find the purchase order form, which is the fourth option from the top. Matthieu notes that typically, the vendor prepares the purchase order. He discusses entering details such as the customer's name, vendor name, description of purchased items, quantity, sales tax percentage, overall tax, and shipping costs.