The only state that is not is Louisiana. They are divided into Parishes instead of counties.
Louisiana is the state divided into parishes, rather than counties like most other states.
You mean "What US state has parishes not counties"; and the answer is Louisiana.
Louisiana
There are 48 states with counties and 2 states with parishes. States like Louisiana and Alaska have parishes instead of counties.
parishes
Louisiana
Louisiana has parishes instead of counties because it was originally a French colony and continued to use the term "parish" from its Catholic influence. The term "parish" reflects the state's strong Catholic heritage and culture.
special districts
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.
It is the same, just a different name. Some are also boroughs.
Parish [instead of counties, Louisiana has parishes].