<PAGE> PAGE 1
000 A000000 11/30/96
000 C000000 0000792288
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0
000 J000000 U
001 A000000 PUTNAM MASSACHUSETTS TAX EXEMPT INCOME
001 B000000 811-4518
001 C000000 6172921000
002 A000000 ONE POST OFFICE SQUARE
002 B000000 BOSTON
002 C000000 MA
002 D010000 02109
003 000000 N
004 000000 N
005 000000 N
006 000000 N
007 A000000 N
007 B000000 0
062 A000000 Y
062 B000000 0.0
062 C000000 0.0
062 D000000 0.0
062 E000000 0.0
062 F000000 0.0
062 G000000 0.0
062 H000000 0.0
062 I000000 0.0
062 J000000 0.0
062 K000000 0.0
062 L000000 0.0
062 M000000 0.0
062 N000000 0.0
062 O000000 98.5
062 P000000 0.0
062 Q000000 0.0
062 R000000 0.0
071 A000000 51992
071 B000000 33493
071 C000000 326998
071 D000000 10
072 A000000 6
072 Y000000 0
072 Z000000 9621
072AA000000 324
072BB000000 293
072CC010000 0
072CC020000 10844
<PAGE> PAGE 2
072DD010000 7665
072DD020000 1805
072EE000000 0
073 A010000 0.2700
073 A020000 0.2300
073 B000000 0.0000
073 C000000 0.0000
074 A000000 693
074 B000000 0
074 C000000 0
074 D000000 348356
074 E000000 0
074 F000000 0
074 G000000 0
074 H000000 0
074 I000000 0
074 J000000 25
074 K000000 532
074 L000000 7021
074 M000000 0
074 N000000 356627
074 T000000 353838
075 A000000 0
075 B000000 337463
077 A000000 Y
077 C000000 Y
SIGNATURE PAUL BUCUVALAS
TITLE VICE PRESIDENT
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
^^^^^^
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
^^^^^^
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
^^^^^^
</TABLE>