Small volume manufacturer

means a manufacturer that meets all of the following criteria:

(1) The manufacturer's gross revenues from the 12-month period preceding the certification under section 1606(k) from all of the entity's operations, including operations of any other person or business entity that controls, is controlled by, or is under common control of the entity, is $2,000,000 or less;

(2) The manufacturer assembles and sells the computers at the same location; and

(3) The manufacturer has certified as a small volume manufacturer to the Energy Commission under Section 1606(k).