Generally speaking, a parish is a group of members of a specific church. In the USA all its States have churches and thus parishes. States also have other terms to identify themselves. They may not use the term "parish" but it's clear that members of Islamic and Jewish peoples, to give a better perspective on this, have members who gather to worship at temples and synagogues. All US States have parishes for the major religions in the USA.
Louisiana uses "parishes" while other states use "counties" this is left over from the French ownership.
Louisiana
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You mean "What US state has parishes not counties"; and the answer is Louisiana.
States in the US have geographical boundaries around the state. Inside the State, the State is divided into Counties--but some southern States use Parishes instead of Counties. Both Counties and Parishes have boundary lines. We then have Townships within Counties. Further, States have political districts that divide the state.
The only US state that uses parishes as a governmental subdivision is Louisiana. All other states call them counties. There are parishes, in the sense of local regions of the Roman Catholic Church, in Florida, though.
There are currently 3,143 counties (or equivalents of counties, e.g. Lousiana uses 'parishes' and Alaska is divided into 'boroughs' rather than counties) in the United States of America. See the related links for more information.
There are 48 states divided into counties. The other two, Alaska and Louisiana are divided into boroughs and parishes, respectfully. According to the US Census, boroughs and parishes are called "county-equivalents".
The County Court House is located in the County Seat, which is generally the oldest and often the largest city in that county. Note: In some southern States of the US, they use Parishes instead of Counties.
There are 2,992 counties in the United States. The following below were not counted in the total counties in the United States. There are 16 boroughs in Alaska, not counties. There are 64 parishes in Louisana, not counties. There are 12 counties with non-functioning governments, 8 are in Connecticut and 4 are in Rhode Island.
== == They are further broken down into counties or parishes.
Georgia, it has 159 counties
You need to specify which state. Different number in different states. 2 US states do no have counties.
See Is it true that counties in each US state have the power to supervise and maintain county roads?Note: The above question concerns counties in each State of the US. States, counties, and townships oversee roads in the US.
Georgia