Researchers and policy makers appear to hold a deeply rooted reluctance to acknowledge, let alone address, the significance of ISIS's state building. Those who have engaged with this issue have tended to traverse the analytical dead end of legalistic questions and themes, inevitably concluding that ISIS's efforts fell short of the threshold of statehood. This article sharply diverges from this reasoning and instead focuses on the political extent of ISIS's state building, which was a reaction to the collapse of authority in Iraq and Syria, and the concomitant failure to protect peoples at risk. The study examines the Islamic State on four dimensions: the stabilization of society, the extraction of income, the politicization of religion, and the use of sectarian divisions. It finds that ISIS's efforts were internally contradictory and contained a number of elements that impeded its establishing a conventionally defined state and its carrying out of actions expected of such a state.