Sunlight is a combination of various rays, i.e., ultraviolet rays, visible rays, and infrared rays. And these rays emit radiation encompassed photon particles, which are tiny in size and move in space with high speed. As these particles do not have any weight or mass, they are not able to occupy space. When there is no scope for mass and taking up space by any object, then the object is not a matter. Since the sunlight is not made of matter, it does not fall under any state of matter.