---
type: "Bill"
title: "Sales and Use Tax – Vendor Collection Credit – Job Training"
description: "Sales and Use Tax – Vendor Collection Credit – Job Training"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2021"
identifier: "SB 257"
citation: "Maryland SB 257 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Guzzone"]
version_count: 4
action_count: 18
vote_count: 3
first_action: "2020-09-25"
last_action: "2021-05-18"
source: "openstates"
source_identifier: "ocd-bill/4fa1e8e7-1db3-41a7-a265-1481f54a0f9d"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0257?ys=2021RS&search=True"
source_hash: "d67108a6aae0476749dd6ffd0f072d4a2223982fc9f496977a875bf54b163516"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-md"]
---

# Maryland SB 257 (2021) — Sales and Use Tax – Vendor Collection Credit – Job Training

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Chapter - Sales and Use Tax – Vendor Collection Credit – Job Training** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/Chapters_noln/CH_355_sb0257e.pdf)
2. **Enrolled - Sales and Use Tax – Vendor Collection Credit – Job Training** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/sb/sb0257e.pdf)
3. **First - Sales and Use Tax – Vendor Collection Credit – Job Training** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/sb/sb0257f.pdf)
4. **Third - Sales and Use Tax – Vendor Collection Credit – Job Training** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/sb/sb0257t.pdf)

## Votes

- On Third Reading — **46–0** (pass) · upper
- On third reading — **46–0** (pass) · upper
- On Third Reading (Amend) — **138–0** (pass) · lower

## Sponsors

- Guzzone — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-09-25** Pre-filed `introduction`
- **2021-01-13** First Reading Budget and Taxation `referral-committee`
- **2020-12-22** Hearing 1/14 at 11:00 a.m.
- **2021-02-10** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2021-02-10** Favorable Adopted `committee-passage-favorable`
- **2021-02-10** Second Reading Passed
- **2021-02-16** Third Reading Passed `passage`
- **2021-02-18** Referred Ways and Means `referral-committee`
- **2021-03-01** Hearing 3/25 at 1:30 p.m.
- **2021-03-22** Hearing canceled
- **2021-04-07** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2021-04-07** Favorable with Amendments { `committee-passage-favorable`
- **2021-04-07** Second Reading Passed with Amendments
- **2021-04-09** Third Reading Passed `passage`
- **2021-04-12** Senate Concurs House Amendments
- **2021-04-12** Third Reading Passed `passage`
- **2021-04-12** Passed Enrolled
- **2021-05-18** Approved by the Governor - Chapter 355 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4fa1e8e7-1db3-41a7-a265-1481f54a0f9d`. Confidence: reported (aggregated from official Maryland legislature records).