in general, yes, but

first of all, let's be clear here that we are talking about income tax, not sales tax or other fees.

in general, the taxes you pay to each state is proportioned based on the revenues that generated in that state. this is not only true for State income tax, but also true for city and county income tax, if you need to pay an income tax for doing business in that city or county.

The basic rule is that the State has power to tax you if you physically come into that State and do business. however, if all you do is to send merchandise to that state through common carriers, then State does not have the power to tax you an income tax for these revenues. this is why people prefer e-commerce. For regular e-commerce, like e-Bay, you are not subjected to other state's income tax. But if you ever open up a store, an office in that state, e.g., the so called "permanent establishment", then you need to pay a State income tax for the revenues generated on that State. Sometimes, even if you just goes into a State to do repair, maintenance, or training, you will be subject to the State's tax.

Now let's get back to your question, exactly how much Dell has to pay DE for income tax I am not sure. But if no revenue is generated from DE, I don't think Dell need to pay DE any state income tax. Dell would still need to file a state income tax return in DE, however, that does not mean Dell need to pay DE anything on income tax.