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First offered in the mid 1980s by a company called State of the Art, Inc, the Master Accounting Series for the 90s gained significant market share by developing a reseller channel largely made up of Certified Public Accountants (CPAs). These accountants used the product in their own practice, became familiar with it, then subsequently recommended it to their client base. Over time, as technology became more complex and rules on Accountants' independence and objectivity became stricter, nearly all CPAs gravitated away from reselling the software. Now Sage 100 ERP is primarily re-sold by a network of independent software consultants.
Sage 100 ERP primarily targets the wholesale distribution industry, and most of the continued development and enhancement to the software line is centered around the wholesale distribution and warehouse management niche. However, it has many enhancements making it suitable for other industries as well; at present, there are over 20 separate software modules, including some for light manufacturing and e-commerce.
Sage 100 ERP Standard operates in a file server environment. Sage 100 ERP Advanced is functionally equivalent, but operates in a client–server environment running under Windows 20xx operating systems.
Sage 100 ERP uses Business Objects' Crystal Reports for almost all of its built in and custom reports. Some of the remaining 'legacy' modules, such as Work Order Processing or Job Cost still have 'hard coded' non user editable reports, but users can still create new reports using the included Crystal Reports tool.
In October 2011 Sage released version 4.50 of the MAS 90 (and MAS 200) product line, which included an option to use a Microsoft SQL Server database and also an included single user license for Sage CRM. With the release of version 4.50 Sage discontinued their bundled version labeled Sage Extended Enterprise which combined Sage ERP MAS 200, Sage CRM and Sage FAS Fixed Assets and instead merged those features into the core Sage ERP MAS 90 and 200 4.50.
During the Sage Summit 2011 partner and customer conference, Sage North America announced that many of their products, including Sage ERP MAS 90 and 200, would undergo a rebranding in 2012. Beginning with the next release of Sage ERP MAS 90 and 200 the product will be rebranded as Sage 100 ERP. More specifically Sage ERP MAS 90 will launch as Sage 100 Standard ERP and Sage ERP MAS 200 will launch as Sage 100 Advanced ERP .