}
-push @where, 'cust_bill_pkg.pkgnum != 0' if $cgi->param('nottax');
+push @where, '(cust_bill_pkg.pkgnum != 0 OR cust_bill_pkg.feepart is not null)' if $cgi->param('nottax');
push @where, 'cust_bill_pkg.pkgnum = 0' if $cgi->param('istax');
if ( $cgi->param('cust_tax') ) {