Create (Add) Categories and Subcategories in a Wordpress Site

I'm using a PremiumPress Job Board theme. I need Categories and Subcategories added in my wordpress site. This is either going to be super easy for you using a tag converter plugin, or other similar system, or this is going to be manually creating new parent then child categories. It's your choice how you want to handle it, but I'm hoping to get bids from word press pros that know how to get this job done with the use of an excel spreadsheet which I have already created. I have a list of every US state. (Parent Categories) 2 Child Categories. -----> Then each of the 2 child categories has 10 subcategories. It's all in a spreadsheet, I don't expect that this will take more than a couple hours for a pro, it will be a data entry project for those not that familiar with word press category uploading. Your structure will look like this for every state: Alabama - Dealership Accounting Detail / Lot Techs / Porters Digital / Design / Photography Internet Sales / Marketing Parts Maintenance Sales Sales Management Service Transportation -Dealer Services Aftermarket / Accessories Banking / Indirect Lending Consulting Detail / Cleaning Services Publishing Sales and Marketing Software / IT Training Transportation Warranty F&I Products