La. Admin. Code tit. 61 § I-3301
Retail Outlet- every person or dealer who sells special fuels at retail and delivers such fuel into the fuel supply tanks of motor vehicles or into a storage tank or drum with a capacity of less than 1,000 gallons when such tank has been transported to the facility by the purchaser. Retail outlet shall also mean and include pumps which have a rate of flow of 40 gallons per minute or less, regardless of whether the pump is located on the property of a bulk plant, service station, or truck stop. For the purpose of administering this Part, the terms service station, truck stop, garage, and retail dealer shall have the same meaning as retail outlet.
Wholesaler- any person or supplier who sells or delivers special fuels to a retail dealer in this state for resale, or sales or deliveries to a user when the fuel is delivered by the supplier into bulk storage tanks located on the user's property or property leased by him. Sales made by a wholesaler or supplier from a pump which has a rate of flow of 40 gallons per minute or less shall be considered retail sales.
La. Admin. Code tit. 61, § I-3301