Just remember to look at that with regard to your specific situation - in general Delaware is more tax-friendly than NY but not for me. Neither state taxes SS benefits , in Delaware my husband and I can each exclude $12,500 of pension and retirement income. In NY, my husband and I can each exclude $20K in retirement income in addition to my pension which is exempt from NYS tax. So when I am comparing those to state , I have to take into account that really none of my income will be taxable in NY ( We might each withdraw 20K a year from retirement accounts but no more than that) and most of it ( the pension and withdrawals over $25K) will be taxable in Delaware.
In theory, you’re supposed to pay taxes to your home state on such out-of-state purchases. In practice, I suspect it does not really happen.
Several decades back, we ordered a piece of furniture from NC. VA apparently audited the shipping service and sent us a tax bill. We were supposed to have filled out something when we did our tax return, declaring the purchase (it was largish, 700 bucks or so) and paying the appropriate taxes to VA.
On another occasion, years before that, we bought a lamp in NJ. They knew we were taking it to NC - and did not charge us tax. NC never caught up with us.