Sage 100 is the product formerly known as MAS 90 and MAS 200, and like Sage 50 its history is the key to understanding it. It has been running American manufacturers and distributors for decades, the accounting core is thoroughly proven, and it is bought almost exclusively through a reseller who configures it for your industry.
What it does well
Manufacturing and distribution depth at a price point well below the tier above it. Bills of material, work orders, lot and serial traceability, landed cost and multi warehouse inventory are all genuinely capable rather than checkbox features. For a fifty person manufacturer, this is a lot of ERP for the money.
The modular structure means you buy the pieces you need. A distributor takes inventory and purchasing and skips work orders entirely, and the license reflects that.
Tax and filing
US sales tax across jurisdictions is handled well, particularly with the Avalara integration that most customers end up adding. It feeds standard financial statements cleanly and 1099 handling is built in.
Where it frustrates people
Your reseller is your experience of this product, and that is the single most important thing a buyer should understand. Sage does not implement it. A strong partner makes Sage 100 excellent, and a weak one produces an expensive, half configured system that everybody blames on Sage. Ask for references in your industry and call them.
Beyond that, the interface is dated, real customization needs a developer, and the cloud offering is a hosted instance rather than a rebuild. Reporting past the standard set generally means Crystal Reports or a third party tool, which is a cost nobody puts in the original quote.