La. Stat. tit. 51 § 484
Upon cancellation or discontinuance of a contract as described in R.S. 51:481(A) by the agent, dealer, wholesaler, manufacturer, or distributor, the agent shall pay to the dealer, or credit his account if he has outstanding any sums owing the agent, a sum equal to one hundred percent of the net cost of all new unused complete engines, implements, equipment, machinery, and attachments covered by this Part which have been purchased from him by the dealer within the thirty-six months immediately preceding notification by the agent or dealer of intent to cancel or discontinue the contract, including transportation charges and excise taxes paid by the dealer or invoiced to his account by the agent. Nothing in this Section shall prohibit the dealer from electing to keep such merchandise if he has the contractual right to do so. Equipment used for demonstration with less than three hundred hours use will be considered new. Equipment that is demonstrated as a method of selling is returnable as new equipment.
La. R.S. § 51:484