This data is the 2010 FIPS Codes for Counties and County Equivalent Entities from the Census Bureau.
This data contains the ANSI codes for US States from the Census Bureau. Data for US Outlying Minor Islands is appended to the bottom. Since there are no official USPS State abbreviations for the US Minor Outlying Islands, their abbreviations are "NA". Similarly, there are no official ANSI codes for US Minor Outlying Islands and so their value is represented as "00000000".
This data is processed data from the NOAA's SAME codes that are used for emergency weather broadcasts and the like. To complicate matters, certain US Territories/non-states don't have FIPS codes and if they do they don't necessarily match the SAME codes. From what I've seen this isn't an issue for the main states.
I would strongly recommend double checking the data or just choosing one file based on what you're looking for.
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