Delaware Schedule NPM Cigarette Sale of Non-Participating Manufacturer Brands refers to the sale of cigarettes manufactured by companies that are not part of the Master Settlement Agreement (MSA) in the state of Delaware. These brands are not subject to the same pricing and taxation requirements as MSA brands, and may be sold at a lower price point. This type of sale is often referred to as Non-Participating Manufacturer (NPM) or “Loophole” sales. The Delaware Schedule NPM Cigarette Sale of Non-Participating Manufacturer Brands includes two types of sales: direct sales and indirect sales. Direct sales involve the sale of cigarettes by NPS directly to retailers in Delaware. Indirect sales involve the sale of NPM cigarettes through wholesalers or distributors located outside of Delaware.