small and medium manufacturers
(6) Small and medium manufacturers The term “small and medium manufacturers” means manufacturing firms— (A) classified in the North American Industry Classification System as any of sectors 31 through 33; (B) with gross annual sales of less than $100,000,000; (C) with fewer than 500 employees at the plant site; and (D) with annual energy bills totaling more than $100,000 and less than $3,500,000.