Mich. Comp. Laws § 442.211

Sec. 1. As used in this act: (a) “Going out of business sale” means any sale, whether described by such name or by any other name such as, but not limited to, “closing out sales”, “liquidation sales”, “lost our lease sale”, “forced to vacate sale”, held in such a manner as to indicate a belief that upon disposal of the stock of goods on hand, the business will cease and discontinue at the premises where the sale is conducted. (b) “Goods” means all goods, wares, merchandise and other personal property, excepting, choses in action and money. (c) “Person” includes a person, firm, corporation, partnership, association or 2 or more persons having a joint or common interest. (d) “Removal sale” means any sale held in such a manner as to induce a belief that upon disposal of the stock of goods on hand, the business will cease and discontinue at the premises where the sale is conducted, and thereafter will be moved to and occupy another location.