If the business is operated in NJ you must file a NJ tax return as a foreign corp (not foreign as in out of country, but outside of NJ)

The purpose of incorporating in Nevada or Delaware was historically done because those states had "business friendly" laws with regards to class action suits, shareholder meetings, etc. for the average small business incorporating outside of New Jersey when all your business is performed in NJ is really just an extra filing requirement with minimal benefit if any.

If you have sales outside of NJ you may benefit by having a sales office in Nevada, but it needs to be a real operation and yes, NJ division of taxation will check on audit.