alt Hacker NewsGateway was located in Sioux City, IA before they moved to South Dakota in 1990: https://medium.com/@madmedic11671/behind-the-spots-the-story...
Sioux City is near a tripoint where Iowa, South Dakota, and Nebraska located in the Missouri River floodplain so it is natural they would have operations in two states at some point in its history. I just drove through here and spent a weekend in the area, Ponca State Park (NE) is lovely!
It is effectively the same city in three states, but most of it is in Iowa. Of course there are separate entities because it's in different states but if it weren't they would have all combined.