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In QuickBooks Pro Desktop 2021, you can download and customize the sales receipt template. In the tutorial, the speaker demonstrates how to access the open windows and customize the sales receipt template. Sales receipts are used for recording transactions where payment is received simultaneously with the service. To customize the template, go to the lists dropdown, then templates, and select the sales receipt template. You have the option to customize, copy, or duplicate the current form for flexibility in customization.