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In this video tutorial, Matthew guides viewers through the process of creating a toll manufacturing agreement. He directs viewers to legaltemplates.net, highlighting the need to access the business forms section. Matthew demonstrates how to locate the toll manufacturing agreement using the search feature or by navigating to the service contract category. He emphasizes the importance of selecting a state, specifically choosing Texas, and provides a step-by-step approach to filling out the agreement, including details such as the manufacturer and buyer information, product descriptions, raw material suppliers, warranties, payment options, tolling fees, interest rates, and delivery addresses.