Oh really?
Not in your mind they aren't, but in their minds they are the global caliphate, starting with all of southern Asia, the Middle East, most of Africa, the Balkans, and Spain, with plans to expand from there, including in our hemisphere. Any existing governments within that claim they view as illegitimate. Thus they have lands they claim, a body of law, and a ruling hierarchy.
Which nation -- Iraq, Pakistan, Afghanistan -- do you prefer to drop the bombs on?
As of and for now, because we have a nominally sovereign government to which we are committed in Iraq, none of the above. When we attacked Iraq and encountered resistance in Fallujiah, it should have been flattened, so there's one. It's amazing what an example will do, especially to deter recruitment.
"Not in your mind they aren't, but in their minds they are the global caliphate,"
The question was not what they thought, the question was what nation are they?