ID  Rate    State
1   24  AL
2   35  MN
3   46  FL
4   34  AL
5   78  MN
6   99  FL

data set 1
ID  Rate    State
1   24  AL
4   34  AL
data set 2
ID  Rate    State
2   35  MN
5   78  MN
data set 3
ID  Rate    State
3   46  FL
6   99  FL

split( df , df$State )
$AL
  ID Rate State
1  1   24    AL
4  4   34    AL

$FL
  ID Rate State
3  3   46    FL
6  6   99    FL

$MN
  ID Rate State
2  2   35    MN
5  5   78    MN