Before any person engages in the business of selling any of these items
on which the tax levied by this chapter has not been paid to the Department
of Revenue, such person shall make application to the Department of Revenue
upon forms prepared by the department for a license. Said license shall
be a condition precedent to engaging or continuing in the business of
selling those items taxed under this chapter.
(Acts 1980, No. 80-700, p. 1406, §3.)