La. Admin. Code tit. 55 § VII-3101
Brand Family-all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, including but not limited to "menthol," "lights," kings," and "100s," and includes any brand name (alone or in conjunction with any other word), trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.
Dealer- every person who manufactures or purchases cigars, cigarettes, or other tobacco products for distribution or resale in this state. The term also means any person who imports cigars, cigarettes, or other tobacco products from any state or foreign country for distribution, sale, or consumption in this state.
Exporter License-permits wholesale dealers with a valid stamping agent designation to engage in interstate business or to affix the tax stamps of another state.
Knowing Violation-the knowing or intentional act of engaging in conduct without a good faith belief that the conduct was consistent with the title 26 of the Louisiana Revised Statutes.
Manufacturer- anyone engaged in the manufacture, production, or foreign importation of tobacco products who sells to wholesalers.
Person-any natural person, trustee, company, partnership, corporation, or other legal entity.
Purchase-acquisition in any manner, for any consideration. Includes the transport or receipt of product in connection with a purchase.
Retail Dealer - every dealer, other than a wholesale dealer, tobacconist, or manufacturer, who sells or offers for sale cigars, cigarettes, or other tobacco products, irrespective of quantity or number of sales.
Sale; Sell-any transfer, exchange, or barter in any manner or by any means for any consideration. Includes the distribution or shipment of product in connection with a sale. References to a sale "in" or "into" a state refer to the state of the destination point of the product in the sale, without regard to where title was transferred. References to sale "from" a state refer to the sale of cigarettes that are located in that state to the destination in question without regard to where title was transferred.
Sales Entity Affiliate-an entity that (1) sells cigarettes that it acquires directly from a manufacturer or importer and (2) is affiliated with that manufacturer or importer as established by documentation received directly from that manufacturer or importer to the satisfaction of the attorney general. Entities are affiliated with each other if one, directly or indirectly through one or more intermediaries, controls or is controlled by or is under common control with the other.
Stamping Agent-a dealer that is authorized to affix tax stamps to packages or other containers of cigarettes pursuant to R.S. 47:843 et seq., or any dealer that is required to pay the excise tax or tobacco tax imposed pursuant to R.S. 47:841 et seq., on cigarettes.
State Directory; Directory-the directory compiled by the attorney general pursuant to R.S. 13:5073, or, when referencing another state's directory, the directory compiled pursuant to the similar law in that other state.
Tobacconist - any bona fide tobacco retailer engaged in receiving bulk smoking tobacco for the purpose of blending such tobacco for retail sale at a particular outlet where 50 percent or more of the total purchases for the preceding 12 months were purchases of tobacco products, excluding cigarettes.
Vending Machine- any mechanical, electric, or electronic self-service device that, upon insertion of money, tokens, or any other form of payment, automatically dispenses tobacco products.
Vending Machine Operator- any person who controls the use of one or more vending machines as to the supply of cigarettes or any tobacco products in the machine or the receipts from cigarettes vended through such machines.
Wholesale Dealer- dealers whose principal business is that of a wholesaler, who sells cigars, cigarettes, or other tobacco products to retail dealers for purpose of resale, who is a bona fide wholesaler, and 50 percent of whose total tobacco sales are to retail stores other than their own or their subsidiaries within Louisiana. Wholesale dealer shall include any person in the state who acquires cigarettes solely for the purpose of resale in vending machines, provided such person services 50 or more cigarette vending machines in Louisiana other than his own, and those Louisiana dealers who were affixing cigarette and tobacco stamps as of January 1, 1974.
La. Admin. Code tit. 55, § VII-3101