Thank you Jason. I'll wait to hear from Ray.
1) Selecting PayPal as the payment option no longer hides the billing address.
2) Odd overlapping form and group header.
3) Country and State - previously the State field would change to a text input field but now it remains as a drop down even though we've removed countries that have state options.
4) We have a recordset (rsUSER) on the checkout page that pre-fills the billing form is a user is logged in. However, this recordset is throwing the following error at the foot of the page:
Warning: mysql_free_result(): 17 is not a valid MySQL result resource in /home/led2014/public_html/checkout.php on line 710
We have this recordset on other pages of the website but the error only occurs on the checkout page.
5) We changed the jQuery Validation for the 2 telephone number fields but when we try to submit the form now it keeps asking us to enter a telephone number.
Appreciate the help, thank you.