From the website:
The Department of Veterans Affairs' VA National Cemetery Administration maintains 155 national cemeteries in 42 states and Puerto Rico as well as 34 soldier's lots and monument sites. Please note that there is not a VA national cemetery in every state. There are an additional 119 state, tribal and or territory cemeteries in 48 states run solely by that entity, who have been established or improved through National Cemetery Administration grants. Browse all of these cemeteries by state.