Miter saw (could also use a hacksaw or PVC cutter)
Sandpaper (for de-burring the cut pipe ends)
Adjustable wrench or pliers
I have read that you really shouldn’t use Teflon tape on threaded PVC joints. The tape puts extra pressure on the threads that may cause the female fitting to fail over time. You should actually use pipe thread dope that is formulated for plastic threads. I found some at the hardware store next to the PVC primer and cement, but decided that the risk of failure of a threaded fitting in this system was low. More importantly, the effects of a failure would be a small puddle in the grass (as opposed to massive drywall damage, mildew, and other water-related issues if this was inside the home). I can live with that.
Wrap a short length of tape around the male threads, then screw into the female fitting. Use a wrench or pliers to snug it up. Be careful, you can strip the threads out if you really go crazy.