The U.S. state of Louisiana is divided into 64 parishes ( `` French : '' paroisses ) in the same way that 48 other states of the United States are divided into counties . Alaska , the other exception , is divided into boroughs and census areas instead .
The U.S. state of Louisiana is divided into 64 parishes in the same way that 48 of the other states of the United States are divided into counties ( Alaska is divided into boroughs and census areas ) .