From the NJ-1040 Form - pertinent portion underlined in bold:
"45. Use Tax Due on Internet, Mail-Order, or Other Out-of-State Purchases (See Worksheet and instruction page 35). If no Use Tax, enter ZERO (0.00). ………."
I don't know if California's state tax return expects payment or even asks for this information, but in NJ if you're caught skipping out on this you get fined and penalized with interest attached. The only way to get around this is to buy an item in Delaware and take possession of it in Delaware also.
Man, some bad information is going around this place.
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