<PAGE> PAGE 1
000 B000000 11/30/1999
000 C000000 0001070414
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 U
001 A000000 VANGUARD MASSACHUSETTS TAX-EXEMPT FUNDS
001 B000000 811-09005
001 C000000 6106691000
002 A000000 100 VANGUARD BLVD.
002 B000000 MALVERN
002 C000000 PA
002 D010000 19355
003 000000 N
004 000000 N
005 000000 N
006 000000 N
007 A000000 Y
007 B000000 1
007 C010100 1
007 C020100 VANGUARD MASSACHUSETTS TAX-EXEMPT FUND
007 C030100 N
007 C010200 2
007 C010300 3
007 C010400 4
007 C010500 5
007 C010600 6
007 C010700 7
007 C010800 8
007 C010900 9
007 C011000 10
010 A00AA01 THE VANGUARD GROUP, INC.
010 B00AA01 801-11953
010 C01AA01 MALVERN
010 C02AA01 PA
010 C03AA01 19355
012 A00AA01 THE VANGUARD GROUP, INC.
012 B00AA01 84-772
012 C01AA01 MALVERN
012 C02AA01 PA
012 C03AA01 19355
013 A00AA01 PRICEWATERHOUSECOOPERS LLP
013 B01AA01 PHILADELPHIA
013 B02AA01 PA
013 B03AA01 19103
014 A00AA01 VANGUARD MARKETING CORP.
014 B00AA01 8-21570
015 A00AA01 FIRST UNION NATIONAL BANK
<PAGE> PAGE 2
015 B00AA01 C
015 C01AA01 PHILADELPHIA
015 C02AA01 PA
015 C03AA01 19106
015 E01AA01 X
018 00AA00 Y
019 A00AA00 Y
019 B00AA00 103
019 C00AA00 VANGUARDGR
021 000000 0
022 A000001 VANGUARD INTERMEDIATE-TERM TAX-EXEMPT FUND
022 B000001 23-2471389
022 C000001 21318
022 D000001 11706
022 A000002 VANGUARD LONG-TERM TAX-EXEMPT FUND
022 B000002 23-2471391
022 C000002 14693
022 D000002 11900
022 A000003 VANGUARD HIGH-YIELD TAX-EXEMPT FUND
022 B000003 23-2473415
022 C000003 12505
022 D000003 13600
022 A000004 SALOMON SMITH BARNEY INC.
022 B000004 11-2418191
022 C000004 19286
022 D000004 6664
022 A000005 LEHMAN BROTHERS INC.
022 B000005 13-2518466
022 C000005 21377
022 D000005 0
022 A000006 FLEET NATIONAL BANK
022 C000006 15561
022 D000006 1419
022 A000007 PAINEWEBBER INC.
022 B000007 13-2638166
022 C000007 7405
022 D000007 6659
022 A000008 VANGUARD LIMITED TERM TAX-EXEMPT FUND
022 B000008 23-2471390
022 C000008 7300
022 D000008 6600
022 A000009 VANGUARD INSURED LONG-TERM TAX-EXEMPT FUND
022 B000009 23-2471392
022 C000009 7988
022 D000009 5600
022 A000010 MERRILL LYNCH PIERCE FENNER & SMITH INC.
022 B000010 13-5674085
022 C000010 9722
022 D000010 4237
023 C000000 253520
023 D000000 129401
<PAGE> PAGE 3
024 00AA00 N
026 A000000 N
026 B000000 N
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 N
026 G010000 N
026 G020000 Y
026 H000000 N
027 000000 Y
029 00AA00 N
030 A00AA00 0
030 B00AA00 0.00
030 C00AA00 0.00
031 A00AA00 0
031 B00AA00 0
032 00AA00 0
033 00AA00 0
034 00AA00 N
035 00AA00 0
036 B00AA00 0
037 00AA00 N
038 00AA00 0
039 00AA00 N
040 00AA00 N
042 A00AA00 0
042 B00AA00 0
042 C00AA00 0
042 D00AA00 0
042 E00AA00 0
042 F00AA00 0
042 G00AA00 0
042 H00AA00 0
043 00AA00 0
044 00AA00 0
045 00AA00 N
048 00AA00 0.000
048 A01AA00 0
048 A02AA00 0.000
048 B01AA00 0
048 B02AA00 0.000
048 C01AA00 0
048 C02AA00 0.000
048 D01AA00 0
048 D02AA00 0.000
048 E01AA00 0
048 E02AA00 0.000
048 F01AA00 0
048 F02AA00 0.000
048 G01AA00 0
<PAGE> PAGE 4
048 G02AA00 0.000
048 H01AA00 0
048 H02AA00 0.000
048 I01AA00 0
048 I02AA00 0.000
048 J01AA00 0
048 J02AA00 0.000
048 K01AA00 0
048 K02AA00 0.000
058 A00AA00 N
059 00AA00 Y
060 A00AA00 N
060 B00AA00 N
061 00AA00 3000
066 A00AA00 N
067 00AA00 N
068 A00AA00 N
068 B00AA00 N
069 00AA00 N
077 A000000 Y
077 B000000 Y
077 C000000 N
077 D000000 N
077 E000000 N
077 F000000 N
077 G000000 N
077 H000000 N
077 I000000 N
077 J000000 N
077 K000000 N
077 L000000 N
077 M000000 N
077 N000000 N
077 O000000 N
077 P000000 N
077 Q010000 N
077 Q020000 N
077 Q030000 N
078 000000 N
080 A00AA00 ICI MUTUAL INSURANCE COMPANY
080 C00AA00 350000
081 A00AA00 Y
081 B00AA00 184
082 B00AA00 0
083 A00AA00 N
083 B00AA00 0
084 A00AA00 N
084 B00AA00 0
085 A00AA00 Y
085 B00AA00 N
086 A010000 0
<PAGE> PAGE 5
086 A020000 0
086 B010000 0
086 B020000 0
086 C010000 0
086 C020000 0
086 D010000 0
086 D020000 0
086 E010000 0
086 E020000 0
086 F010000 0
086 F020000 0
028 A010100 6989
028 A020100 277
028 A030100 0
028 A040100 3261
028 B010100 11131
028 B020100 303
028 B030100 0
028 B040100 3560
028 C010100 7104
028 C020100 322
028 C030100 0
028 C040100 3658
028 D010100 7532
028 D020100 317
028 D030100 0
028 D040100 5078
028 E010100 6299
028 E020100 346
028 E030100 0
028 E040100 3478
028 F010100 8926
028 F020100 340
028 F030100 0
028 F040100 3708
028 G010100 47981
028 G020100 1905
028 G030100 0
028 G040100 22743
028 H000100 0
055 A000100 Y
055 B000100 N
056 000100 N
057 000100 N
062 A000100 Y
062 B000100 0.0
062 C000100 0.0
062 D000100 0.0
062 E000100 8.7
062 F000100 0.0
062 G000100 0.0
<PAGE> PAGE 6
062 H000100 0.0
062 I000100 0.0
062 J000100 0.0
062 K000100 0.0
062 L000100 0.0
062 M000100 0.0
062 N000100 0.0
062 O000100 89.8
062 P000100 0.0
062 Q000100 0.0
062 R000100 1.5
063 A000100 0
063 B000100 13.9
064 A000100 Y
064 B000100 N
070 A010100 Y
070 A020100 N
070 B010100 N
070 B020100 N
070 C010100 Y
070 C020100 N
070 D010100 N
070 D020100 N
070 E010100 Y
070 E020100 Y
070 F010100 N
070 F020100 N
070 G010100 Y
070 G020100 N
070 H010100 N
070 H020100 N
070 I010100 N
070 I020100 N
070 J010100 Y
070 J020100 N
070 K010100 Y
070 K020100 N
070 L010100 N
070 L020100 N
070 M010100 N
070 M020100 N
070 N010100 N
070 N020100 N
070 O010100 Y
070 O020100 N
070 P010100 Y
070 P020100 Y
070 Q010100 N
070 Q020100 N
070 R010100 N
070 R020100 N
<PAGE> PAGE 7
071 A000100 138027
071 B000100 27173
071 C000100 70163
071 D000100 39
072 A000100 12
072 B000100 3773
072 C000100 0
072 D000100 0
072 E000100 0
072 F000100 6
072 G000100 70
072 H000100 0
072 I000100 59
072 J000100 4
072 K000100 0
072 L000100 3
072 M000100 0
072 N000100 0
072 O000100 0
072 P000100 0
072 Q000100 0
072 R000100 7
072 S000100 0
072 T000100 10
072 U000100 0
072 V000100 0
072 W000100 0
072 X000100 159
072 Y000100 9
072 Z000100 3623
072AA000100 193
072BB000100 1263
072CC010100 0
072CC020100 6202
072DD010100 3623
072DD020100 0
072EE000100 0
073 A010100 0.4200
073 A020100 0.0000
073 B000100 0.0000
073 C000100 0.0000
074 A000100 5
074 B000100 0
074 C000100 9957
074 D000100 102162
074 E000100 0
074 F000100 0
074 G000100 0
074 H000100 0
074 I000100 22
074 J000100 0
<PAGE> PAGE 8
074 K000100 0
074 L000100 2217
074 M000100 0
074 N000100 114363
074 O000100 0
074 P000100 21
074 Q000100 0
074 R010100 0
074 R020100 0
074 R030100 0
074 R040100 501
074 S000100 0
074 T000100 113841
074 U010100 12305
074 U020100 0
074 V010100 9.25
074 V020100 0.00
074 W000100 0.0000
074 X000100 2008
074 Y000100 0
075 A000100 0
075 B000100 83949
076 000100 0.00
SIGNATURE SUSAN A TRONEL
TITLE MANAGER
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0001070414
<NAME> VANGUARD MASSACHUSETTS TAX-EXEMPT FUNDS
<SERIES>
<NUMBER> 01
<NAME> VANGUARD MASSACHUSETTS TAX-EXEMPT FUND
<MULTIPLIER> 1000
<CURRENCY> US
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> NOV-30-1999
<PERIOD-START> DEC-09-1998
<PERIOD-END> NOV-30-1999
<EXCHANGE-RATE> 1
<INVESTMENTS-AT-COST> 118321
<INVESTMENTS-AT-VALUE> 112119
<RECEIVABLES> 2217
<ASSETS-OTHER> 27
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 114363
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 522
<TOTAL-LIABILITIES> 522
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 121113
<SHARES-COMMON-STOCK> 12305
<SHARES-COMMON-PRIOR> 14
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> (1070)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> (6202)
<NET-ASSETS> 113841
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 3773
<OTHER-INCOME> 0
<EXPENSES-NET> 150
<NET-INVESTMENT-INCOME> 3623
<REALIZED-GAINS-CURRENT> (1070)
<APPREC-INCREASE-CURRENT> (6202)
<NET-CHANGE-FROM-OPS> (3649)
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 3623
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 15185
<NUMBER-OF-SHARES-REDEEMED> 3195
<SHARES-REINVESTED> 301
<NET-CHANGE-IN-ASSETS> 113696
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 0
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 6
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 159
<AVERAGE-NET-ASSETS> 83949
<PER-SHARE-NAV-BEGIN> 10.00
<PER-SHARE-NII> 0.420
<PER-SHARE-GAIN-APPREC> (0.750)
<PER-SHARE-DIVIDEND> 0.420
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 9.25
<EXPENSE-RATIO> 0.20
</TABLE>
To the Shareholders and
Trustees of Vanguard Massachusetts Tax-Exempt Fund
In planning and performing our audit of the financial statements of
Vanguard Massachusetts Tax-Exempt Fund (the "Fund") for the year ended
November 30, 1999, we considered its internal control, including control
activities for safeguarding securities, in order to determine our auditing
procedures for the purpose of expressing our opinion on the financial
statements and to comply with the requirements of Form N-SAR, not to
provide assurance on internal control.
The management of the Fund is responsible for establishing and
maintaining internal control. In fulfilling this responsibility, estimates and
judgments by management are required to assess the expected benefits and
related costs of controls. Generally, controls that are relevant to an audit
pertain to the entity's objective of preparing financial statements for
external purposes that are fairly presented in conformity with generally
accepted accounting principles. Those controls include the safeguarding of
assets against unauthorized acquisition, use or disposition.
Because of inherent limitations in internal control, errors or fraud may
occur and not be detected. Also, projection of any evaluation of internal
control to future periods is subject to the risk that it may become inadequate
because of changes in conditions or that the effectiveness of the design and
operation may deteriorate.
Our consideration of internal control would not necessarily disclose all
matters in internal control that might be material weaknesses under
standards established by the American Institute of Certified Public
Accountants. A material weakness is a condition in which the design or
operation of one or more of the internal control components does not reduce
to a relatively low level the risk that misstatements caused by error or fraud
in amounts that would be material in relation to the financial statements
being audited may occur and not be detected within a timely period by
employees in the normal course of performing their assigned functions.
However, we noted no matters involving internal control and its operation,
including controls for safeguarding securities, that we consider to be
material weaknesses as defined above as of November 30, 1999.
This report is intended solely for the information and use of management
and the Board of Trustees of the Fund and the Securities and Exchange
Commission and is not intended to be and should not be used by anyone
other than these specified parties.
PRICEWATERHOUSECOOPERS LLP
January 6, 2000