Do we need to file state taxes in California if business is incorportated in Delaware and we have no income California asks if we incorporated in CA We do not want to.

I have included a link to the CA Franchise Tax Boards FAQ regarding filing requirements for filing in CA.  It isn't always easy to determine.  CA will look at multiple factors to determine if you need to file and pay the minimum tax.  if all the owners are in CA, if there is a bank account in CA or a telephone number, they will make the argument that you are doing business in the state.   

https://www.ftb.ca.gov/businesses/faq/734.shtml