AND only works with single cells, so it cannot be used in an array formula like that. If you want to set up an AND condition in an array formula, then you use the * operator, and for COUNT I prefer to just add 1's, like this:

=SUM(IF((SaleAmount>0)*(SaleAmount<100000),1,0))

Commit with Ctrl-Shift-Enter.

Hope this helps.

Pete