text: Below is an context that describes a sql query, paired with an question that provides further information. Write an answer that appropriately completes the request.  # noqa: E501
  ### Context:
  CREATE TABLE invoices (billing_state VARCHAR, billing_country VARCHAR)
  ### Question:
  List the state in the US with the most invoices.
  ### Answer:
  SELECT billing_state, COUNT(*) FROM invoices WHERE billing_country = "USA" GROUP BY billing_state ORDER BY COUNT(*) DESC LIMIT 1