Even if a company does not need to be qualified to transact business it states other than Delaware, the company may be obligated to pay corporate income and other taxes (including sales and use taxes) as a consequence of operating in a state. For this purpose, “operating” in another state may include very limited and tenuous contacts; states are becoming increasingly aggressive in treating foreign companies as subject to their taxing jurisdiction based on virtually any activity within their borders. If the company employs persons located in other states, it may be subject to employer wage withholding requirements, worker’s compensation requirements and other regulatory requirements. Note that the penalties in some states (like New York) for failing to secure worker’s compensation insurance can be severe. Further, if the company owns real or personal property in other states, it may be required to pay property taxes in such states. States may require you to collect sales or use taxes when selling goods or services to customers or users in a state.
You should consult your own competent tax advisors regarding the tax implications of operating or selling goods or services in a state.