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Which U.S. state has boroughs instead of counties?
Answer – Alaska – Most states in the U.S. are divided into counties, but Alaska consists of 19 boroughs, as well as some city municipalities and unorganized areas. There is no state sales tax nor any personal income tax in Alaska. Instead, some boroughs and municipalities impose a local sales tax and/or a property tax. Louisiana doesn’t use counties, either; instead, the southern state is divided into parishes.:Conclusion
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