Whoever is making the decisions about distribution and factory management is effectively a state at that point.
There’s also the fact that generally, people want to live in developed nations. You’ll need a military to keep your neighboring countries from taking all your stuff/people/land, and you’ll need some kind of police force to keep those few assholes you have internally from just kidnapping people or stealing everything that isn’t nailed down whatever.
Communism requires someone to distribute goods and assign labor. That person is effectively going to be your state at essentially any scale above a family.
And if you want to live in a developed society, you need a state to defend against invasion and colonization, arrest murderers and rapists, and regulate trade (even if trade is only external).