try this:
0,State
State, City1
State, City2
Here City1 and City2 are children of the State tax term.
The tree lines go inside the same cell. Copy&paste from a text editor…
I had problems importing the csv saved from Excel. LibreOffice, which is free, worked perfectly (save as Text CSV format, and don’t forget to press “Edit Filter Settings” and use “,” as field limiter)…