California Code, Business and Professions Code - BPC § 18402

(a) “Person” means any individual, firm, corporation, partnership, limited liability company, association, trustee, receiver or assignee for the benefit of creditors.

(b) “Sell,” “sold,” “buy,” and “purchase” include exchange, barter, gift, and offer of contract to sell or buy.

(c) “Manufacturer” means (i) any person who is engaged, directly or indirectly, in the manufacture of motor vehicles, and (ii) any other person directly or indirectly owned by him who is engaged in the sale or distribution of motor vehicles or any interest therein at wholesale.

(d) “Retailer” means any person who is engaged or who intends to engage in the business of selling motor vehicles at retail in this state.

(e) “Lender” means any person other than an automobile dealer or automobile distributor who is engaged in the business of financing the purchase or sale of motor vehicles or of buying conditional sales contracts, chattel mortgages or leases on motor vehicles sold at retail within this state.