+my $y = 2;
+
+my $colhead = $format[0]->{colhead};
+# print header
+$ws->merge_range($y, 1, $y, 6, 'Sales', $colhead);
+$ws->merge_range($y, 7, $y+1, 9, 'Rate', $colhead);
+$ws->merge_range($y, 10, $y, 16, 'Tax', $colhead);
+
+$y++;
+$colhead = $format[0]->{colhead_small};
+$ws->write($y, 1, [ 'Total',
+ 'Exempt customer',
+ 'Exempt package',
+ 'Monthly exemption',
+ 'Credited',
+ 'Taxable' ], $colhead);
+$ws->write($y, 10, 'Estimated', $colhead);
+$ws->write($y, 11, 'Invoiced', $colhead);
+$ws->write($y, 13, 'Credited', $colhead);
+$ws->write($y, 15, 'Net due', $colhead);
+$ws->write($y, 16, 'Collected',$colhead);
+$y++;
+
+# print data
+my $rownum = 1;
+my $prev_row = { pkgclass => 'DUMMY PKGCLASS' };
+
+foreach my $row (@rows) {