1. Nothing in NRS 372.746 to 372.754, inclusive, shall be construed to create any remedy or private right of action against a marketplace facilitator.
2. A marketplace facilitator that is required to collect taxes imposed by this chapter is immune from civil liability for claims arising from or related to the overpayment of taxes imposed by this chapter if the marketplace facilitator acted in good faith and without malicious intent.
3. Nothing in this section shall apply to or otherwise limit:
(a) Any claim, action, mandate, power, remedy or discretion of the Department, or an agent or designee of the Department.
(b) The right of a taxpayer to seek a refund pursuant to NRS 372.630 to 372.720, inclusive.
(Added to NRS by 2019, 3688)