Louisiana Code § RS 51:661

Definitions
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As used in this Part: (1) "Sell," "sold," "buy" and "purchase" include exchange, barter, gift, and offer to contract to sell or buy. (2) "Manufacturer" means any person who is engaged, either directly or indirectly, in the manufacture of motor vehicles. (3) "Wholesale distributor" means any person engaged, directly or indirectly, in the sale or distribution of motor vehicles to agents or dealers. (4) "Dealer" means any person who is engaged in, or who intends to engage in the business of selling motor vehicles at retail in this state. "Dealer" also includes "retail agent." (5) "Finance company or finance agency" means any person engaged in the business of financing the sale of motor vehicles, or engaged in the business of purchasing or acquiring promissory notes, either secured by vendor's privilege or chattel mortgage, arising from the sale of motor vehicles in this state.

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