In addition to the other comments, I think when you're getting the state setting from the form, you mean to say $FORM{state}; you currently say $FORM{$state}, and since $state isn't defined yet, you're looking at $FORM{''}. Using warnings would have told you that, BTW.

And I suspect you don't know how to use a lookup table, since this is the perfect application for one. Essentially you would say:

%states = ( AL => ['AL', 'Alabama'],
            AK => ['AK', 'Alaska'],
...
            SA => ['SA', 'Saskatchewan'],
            YU => ['YU', 'Yukon Territory'],
);
if (my $st = $states{$FORM{state}})
{
  ($state,$statename)=@$st;
}
else
{
  die "Invalid state!"
}
[download]

As you can see, the code is much cleaner and easier to maintain, and will also be marginally faster in most cases.