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.