You mean "What US state has parishes not counties"; and the answer is Louisiana.
There are 48 states with counties and 2 states with parishes. States like Louisiana and Alaska have parishes instead of counties.
The only state that is not is Louisiana. They are divided into Parishes instead of counties.
Louisiana
Counties in Louisiana are called parishes and it is the only state with parishes.
In Louisiana, counties are actually called parishes. There are 64 in the state.
Illinois is a state that is subdivided into counties. The only parishes in Illinois belong to the churches.
Louisiana and Alaska. Louisiana has parishes and I believe Alaska calls those political divisions boroughs.
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.
None, Parishes are only terms used in Louisiana. We call them Counties here and there are 75.
It appears they only have cities/towns and parishes (counties)
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.