Why does Receiver have to pay taxes

I live in Delaware. I went to NJ and found some bedroom furniture that I would like to purchase. I will need to have the furniture shipped to my home in Delaware. The problem is the furniture store owner said I have to pay NJ tax. Is this true ? If it is not true and I would like to provide the owner with legal proof on paper. I really love this furniture and haven’t seen anything like it anywhere else. So this is worth the hassle. :confused: