State. One of the 50 States of the United States, the District of Columbia, or the Commonwealth of Puerto Rico.
27 CFR § 5.1
When used in this part and on forms prescribed under this part, the following terms have the meaning assigned to them in this section, unless the terms appear in a context that requires a different meaning. Any other term defined in the Federal Alcohol Administration Act (FAA Act) and used in this part has the same meaning assigned to it by the FAA Act.