I had the same problem on my '86 4Runner. It ended up being the Neutral Start Switch, which does not allow the truck to be started in any gear other than park. I could start my truck in any gear, and before I went to get it inspected I tried all of the lights. It was then that I learned my reverse lights didn't operate, so i checked the fuse, the bulbs, and then got on here and learned about the Neutral Start Switch. I paid $260.24 including tax for the thing
If you find out it is the Neutral Start Switch talk with Tacozilla who can get you a discount on the part because Advanced Auto & the other parts places couldn't get it.