"Person" shall include any natural person, corporation, trust, partnership, incorporated or unincorporated association, assignees under voluntary assignments for the benefit of creditors or insurers, persons required by law to sell personal property, or any other legal entity, but shall not include any executors, administrators, guardians, conservators, receivers, sheriffs, deputy sheriffs, constables, collectors of taxes, or those persons conducting a sale in accordance with sections eighteen to twenty-one, inclusive, of chapter one hundred, all acting in their capacity as such.
"Removal sale" shall include any sale by any person of a stock of goods, wares, or merchandise under the designation of "lost our lease", "must vacate", "forced out", or any designation signifying cessation of the business by such person only at the sale location.
"Termination sale" shall include any sale by any person of a stock of goods, wares, or merchandise under the designation of "closing out", "going out of business", "discontinuing business", "selling out", "retirement sale", or any designation signifying cessation of business of such person at all locations within the commonwealth, provided that a seller may use the words "manufacturer's closeout" where there has been an actual discontinuance by a manufacturer of a model or line of merchandise and where a seller is not otherwise engaged in a removal or termination sale.
Mass. Gen. Laws ch. 93, § 28A