North America led the way, with sales up 35 percent.

Even for a company with 1989 sales of more than $600 million, that is real money.

With 1991 sales of $4 billion, they grew about 6 percent.

Among big companies with annual sales of more than $500 million, 60 percent cut back.

Today the company says it is the world's largest, with sales of more than $1.3 billion.

Whether the effects of the issue will help with sales in the long run remains to be seen.

They finished 1995, their first full year, with sales of $4 million.

With sales about to begin, 150 people already have their names on a waiting list, he said.

Today, it is a company with sales of $2.6 billion.

Companies with annual sales of less than $5 million could continue to take the tax credit after 1994.