You can do that, but it's seldom a good idea to split records horizontally like that. What will you do when you want to count how many widgets you sold in all states including Florida? How will you accomplish data entry with the records for one state in a different table?
Having said that, look in help for a "make table query". Also look in help for "delete query" to delete the records from the original table after you have run the make table query.