105-68.1005—State.
(1)
Any of the states of the United States;
(2)
The District of Columbia;
(3)
The Commonwealth of Puerto Rico;
(4)
Any territory or possession of the United States; or
(5)
Any agency or instrumentality of a state.
(b)
For purposes of this part, State does not include institutions of higher education, hospitals, or units of local government.