Ala. Code § 40-25A-3
Current through the 2024 Regular Session.
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.
Ala. Code § 40-25A-3 (1975)