Australian setting up business in USA
Generally speaking, if you are only receiving and forwarding the payment to the distributor, you may indeed be able to open your company in Delaware. You will need to have a California sales tax id to be able to remit the payments the distributor. In this case, California offers a specific reseller's permit for companies located outside of the state.
From our knowledge and experience, if you have any physical presence (such as an office, warehouse or employees) in California state, that is where you should register your company. If you would like, contact us to explain how exactly your business would be conducted. That way we can have a better understanding of the business concept and your company's specific actions, and offer a more detailed response.