\documentclass{scrartcl}
\usepackage[latin1]{inputenc}
\usepackage{tabularx}
\usepackage[letterpaper,top=2cm,bottom=-3cm,left=1.1cm,right=1.5cm]{geometry}
\usepackage{graphicx}

\begin{document}

\pagestyle{myheadings}
\thispagestyle{empty}

\fontfamily{cmss}\fontsize{10pt}{12pt}\selectfont

\newsavebox{\ftr}
\sbox{\ftr}{
  \parbox{\textwidth}{
  \tiny
   \rule[1.5em]{\textwidth}{0.5pt}
Items returned are subject to a 10\% restocking charge.
A return authorization must be obtained from <%company%> before goods are
returned. Returns must be shipped prepaid and properly insured.
<%company%> will not be responsible for damages during transit.
  }
}

<%include letterhead.tex%>

<%pagebreak 90 27 37%>
\end{tabularx}

\newpage

\markboth{<%company%>\hfill <%ordnumber%>}{<%company%>\hfill <%ordnumber%>}

\begin{tabularx}{\textwidth}{@{}rlXllrrl@{}}
  \textbf{Item} & \textbf{Number} & \textbf{Description} & \textbf{Serial Number} & & \textbf{Qty} & \textbf{Ship} & \\
<%end pagebreak%>


\vspace*{0.5cm}

\parbox[t]{.5\textwidth}{
\textbf{Ship To}} \hfill

\vspace{0.3cm}

\parbox[t]{.5\textwidth}{
  
<%shiptoname%>

<%shiptoaddress1%>

<%shiptoaddress2%>

<%shiptocity%>
<%if shiptostate%>
\hspace{-0.1cm}, <%shiptostate%>
<%end shiptostate%>
<%shiptozipcode%>

<%shiptocountry%>
}
\parbox[t]{.5\textwidth}{
  <%shiptocontact%>
  
  <%if shiptophone%>
  Tel: <%shiptophone%>
  <%end shiptophone%>
  
  <%if shiptofax%>
  Fax: <%shiptofax%>
  <%end shiptofax%>
  
  <%shiptoemail%>
}
\hfill

\vspace{1cm}

\textbf{P A C K I N G} \parbox{0.3cm}{\hfill} \textbf{L I S T}
\hfill

\vspace{1cm}

\begin{tabularx}{\textwidth}{*{7}{|X}|} \hline
  \textbf{Invoice \#} & \textbf{Order \#} & \textbf{Date} & \textbf{Contact}
  <%if warehouse%>
  & \textbf{Warehouse}
  <%end warehouse%>
  & \textbf{Shipping Point} & \textbf{Ship via} \\ [0.5em]
  \hline
  
  <%invnumber%> & <%ordnumber%>
  <%if shippingdate%>
  & <%shippingdate%>
  <%end shippingdate%>
  <%if not shippingdate%>
  & <%transdate%>
  <%end shippingdate%>
  & <%employee%>
  <%if warehouse%>
  & <%warehouse%>
  <%end warehouse%>
  & <%shippingpoint%> & <%shipvia%> \\
  \hline
\end{tabularx}
  
\vspace{1cm}
  
\begin{tabularx}{\textwidth}{@{}rlXllrrl@{}}
  \textbf{Item} & \textbf{Number} & \textbf{Description} & \textbf{Serial Number} & & \textbf{Qty} & \textbf{Ship} & \\

<%foreach number%>
  <%runningnumber%> & <%number%> & <%description%> & <%serialnumber%> &
  <%deliverydate%> & <%qty%> & <%ship%> & <%unit%> \\
<%end number%>
\end{tabularx}


\parbox{\textwidth}{
\rule{\textwidth}{2pt}

\vspace{12pt}

<%notes%>

}

\vfill

\rule{\textwidth}{0.5pt}

\usebox{\ftr}

\end{document}