This article reviews theoretical developments in the sociology of the US racial state since the publication of Michael Omi and Howard Winant's groundbreaking Racial Formation in the United States. After briefly outlining their theory, it surveys the still diminutive literature and concludes by pointing to promising future directions, drawing on insights from other disciplines and incipient stirrings from within sociology. Destabilizing the unquestioned assumption that the United States is and has been a nation‐state, the article reconceptualizes it as an empire‐state. This turn establishes a firmer footing for the claim that the United States is intrinsically a racial state and yields a generative framework for reconsidering and stimulating scholarship toward more effective analysis and critique.