Louisiana uses parishes instead of counties.
Louisiana
Louisiana has land divided into parishes rather than counties.
You mean "What US state has parishes not counties"; and the answer is Louisiana.
There are two: Louisiana and Alaska. Louisiana is divided into parishes and Alaska into boroughs. Parishes and boroughs are called "county-equivalents" by the U.S. federal government.
There is no state of New Orleans
The only state that is not is Louisiana. They are divided into Parishes instead of counties.
Louisiana is the state that is divided into parishes. Unlike other states that use counties as administrative divisions, Louisiana's parishes serve a similar function and reflect the state's unique cultural and historical heritage, particularly its French and Spanish influences. There are a total of 64 parishes in Louisiana.
In the United States, a county is a local government entity. Except for Louisiana (which is divided into "parishes") and Alaska (which is divided into "judicial districts"), each state is divided into counties.
Jamaica is divided into 3 counties and 14 Parishes.
The Church Act of 1706 divided the state into parishes (counties or districts). Each parish had a church which was supported by the state.
A diocese is divided into parishes, which are run by priests.