Two things: First, each state normally has an "out of business" form and charges a fee to be formally dissolved. It`s a good idea because it can`t come back to haunt you.Second, have you tried reselling through the large on-line retailers such as amazon, e-bay, etc.?
From what you`ve told me, I`d say no -- your corporation would not even file a New Jersey tax return. You, as a New Jersey resident, would have to file an individual income tax return with New Jersey. But that`s a different animal.
On what basis were you told that your business would owe taxes in the state of New Jersey? Do you work from home (while doing business in New York State)? Do you store things at home for the business? Is there any other reason to believe that your business might have some `nexus` in New Jersey?
You can purchase corporate and LLC kits and stuff at www.corpusa.net. That would get you a starting point for bylaws (or operating agreement). However, I would caution you that if your company will have more than one person; then I would recommend contacting an attorney to help in drawing up a buy-sell agreement. I had a new, prospective client approach me for QuickBooks training recently. They had just formed a company and were operating, but hadn`t done anything formal other than incorporate. Well, I helped with the other compliance things they`d need (for example: they hadn`t requested treatment as an S-corp even though that`s what they wanted to be) -- but I also urged them to contact an attorney to get a buy-sell agreement in place. Going through this exercise convinced them that they did *not* really agree on much and they ended up splitting up. Two of the three went on to form a different company and they are now my clients. They`re very glad this stuff was brought forward early in their relationship with the "outed" principle.