Miss. Code Ann. § 75-65-1

For the purposes of Sections 75-65-1 through 75-65-17, “closing-out sale” shall mean and include all sales advertised, represented or held forth under the designation of “going out of business,” “discontinuance of business,” “selling out,” “liquidation,” “lost our lease,” “must vacate,” “forced out,” “removal,” or any other designation of like meaning; and “person” shall mean and include individuals, partnerships, voluntary associations and corporations.