Yes they do says a new BBC documentary, but one science writer says no:

Adventurous eaters may get a rush out of flirting with death by eating a piece of puffer fish, but dolphins may experience something completely different.
Filmmakers at John Downer Productions recorded the dolphins snacking on the pufferfish for the documentary “Dolphins: Spy in the Pod.” After eating the pufferfish, the dolphins seemed to enter a trance-like state.
“ hanging around with their noses at the surface as if fascinated by their own reflection,” John Downer, executive producer of the documentary, told International Business Times. “It reminded us of that craze a few years ago when people started licking toads to get a buzz.”
….Christie Wilcox, author of Discover’s Science Sushi blog and a graduate student at the University of Hawaii, said that while dolphins were curious animals, she found it hard to believe that they were chasing the fish for a high.
“The puffer fish’s tetrodotoxin shuts down nerve cells, but it doesn’t cross the blood brain barrier,” she told ABC News. “It’s not like recreational drugs that have some effect on the brain, so I find it hard to believe that it would be pleasurable.” <
http://abcnews.go.com/Technology/dolphins-high-puffer-fish-nature-show/story?id=21385692