<PAGE> PAGE 1
000 A000000 11/30/97
000 C000000 0000792288
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0.a
000 J000000 A
001 A000000 MASSACHUSETTS TAX EXEMPT INCOME FUND
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
007 C010100 1
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
008 A000001 PUTNAM INVESTMENT MANAGEMENT, INC.
008 B000001 A
008 C000001 801-801-74
008 D010001 BOSTON
008 D020001 MA
008 D030001 02109
011 A000001 PUTNAM MUTUAL FUNDS CORP.
011 B000001 8-5088
011 C010001 BOSTON
011 C020001 MA
011 C030001 02109
012 A000001 PUTNAM INVESTOR SERVICES
012 B000001 84-401299
012 C010001 BOSTON
012 C020001 MA
012 C030001 02109
013 A000001 PRICE WATERHOUSE LLP
013 B010001 BOSTON
013 B020001 MA
<PAGE> PAGE 2
013 B030001 02110
015 A000001 PUTNAM FIDUCIARY TRUST CO.
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02109
015 E010001 X
018 000000 Y
019 A000000 Y
019 B000000 94
019 C000000 PUTNAMFUND
020 A000001 MERRILL LYNCH, PIERCE, FENNER & SMITH
020 B000001 13-5674085
020 C000001 2
020 A000002 BEAR STEARNS & CO.
020 B000002 13-4946705
020 C000002 2
020 A000003 SALOMON BROTHERS INC.
020 B000003 13-3082694
020 C000003 1
020 C000004 0
020 C000005 0
020 C000006 0
020 C000007 0
020 C000008 0
020 C000009 0
020 C000010 0
021 000000 5
022 A000001 SALOMON BROTHERS INC.
022 B000001 13-3082694
022 C000001 10000
022 D000001 10000
022 A000002 PRUDENTIAL SECURITIES INC.
022 B000002 22-2347336
022 C000002 9034
022 D000002 6288
022 A000003 MORGAN STANLEY INC.
022 B000003 13-2655998
022 C000003 12560
022 D000003 2756
022 A000004 GOLDMAN SACHS & CO.
022 B000004 13-5108880
022 C000004 15205
022 D000004 0
022 A000005 BEAR STEARNS & CO.
022 B000005 13-4946705
022 C000005 7311
022 D000005 7309
022 A000006 WILLIAM E. SIMON & SONS, INC.
022 B000006 22-3017217
022 C000006 5582
<PAGE> PAGE 3
022 D000006 7500
022 A000007 MERRILL LYNCH, PIERCE, FENNER & SMITH
022 B000007 13-5674085
022 C000007 0
022 D000007 12329
022 A000008 TUCKER, ANTHONY & R.L. DAY, INC.
022 B000008 04-2566229
022 C000008 0
022 D000008 6925
022 A000009 WARBURG (S.G.) & CO., INC,
022 B000009 13-3340045
022 C000009 3000
022 D000009 3000
022 A000010 BAUM (GEORGE K.) & CO., INC.
022 B000010 44-0522232
022 C000010 5630
022 D000010 0
023 C000000 78455
023 D000000 65149
024 000000 N
025 D000001 0
025 D000002 0
025 D000003 0
025 D000004 0
025 D000005 0
025 D000006 0
025 D000007 0
025 D000008 0
026 A000000 Y
026 B000000 Y
026 C000000 Y
026 D000000 Y
026 E000000 N
026 F000000 N
026 G010000 Y
026 G020000 Y
026 H000000 N
027 000000 Y
028 A010000 8499
028 A020000 995
028 A030000 0
028 A040000 9956
028 B010000 5728
028 B020000 876
028 B030000 0
028 B040000 4522
028 C010000 8179
028 C020000 959
028 C030000 0
028 C040000 7036
028 D010000 5878
<PAGE> PAGE 4
028 D020000 941
028 D030000 0
028 D040000 7199
028 E010000 6382
028 E020000 844
028 E030000 0
028 E040000 4507
028 F010000 4584
028 F020000 994
028 F030000 0
028 F040000 2701
028 G010000 39250
028 G020000 5609
028 G030000 0
028 G040000 35922
028 H000000 39250
029 000000 Y
030 A000000 329
030 B000000 4.75
030 C000000 3.25
031 A000000 48
031 B000000 0
032 000000 281
033 000000 0
034 000000 Y
035 000000 109
036 A000000 Y
036 B000000 0
037 000000 N
038 000000 0
042 A000000 0
042 B000000 0
042 C000000 100
042 D000000 0
042 E000000 0
042 F000000 0
042 G000000 0
042 H000000 0
043 000000 681
044 000000 0
045 000000 Y
048 000000 0.000
048 A010000 500000
048 A020000 0.600
048 B010000 500000
048 B020000 0.500
048 C010000 500000
048 C020000 0.450
048 D010000 5000000
048 D020000 0.400
048 E010000 5000000
<PAGE> PAGE 5
048 E020000 0.375
048 F010000 5000000
048 F020000 0.355
048 G010000 5000000
048 G020000 0.340
048 H010000 0
048 H020000 0.000
048 I010000 0
048 I020000 0.000
048 J010000 0
048 J020000 0.000
048 K010000 21500000
048 K020000 0.330
049 000000 N
050 000000 N
051 000000 N
052 000000 N
053 A000000 N
054 A000000 Y
054 B000000 Y
054 C000000 Y
054 D000000 N
054 E000000 N
054 F000000 N
054 G000000 N
054 H000000 N
054 I000000 N
054 J000000 Y
054 K000000 N
054 L000000 Y
054 M000000 Y
054 N000000 N
054 O000000 Y
055 A000000 N
055 B000000 N
056 000000 N
057 000000 N
058 A000000 N
059 000000 Y
060 A000000 Y
060 B000000 Y
061 000000 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
<PAGE> PAGE 6
062 J000000 0.0
062 K000000 0.0
062 L000000 0.0
062 M000000 0.0
062 N000000 0.0
062 O000000 97.3
062 P000000 0.0
062 Q000000 0.0
062 R000000 0.0
063 A000000 0
063 B000000 0.0
064 A000000 Y
064 B000000 N
066 A000000 N
067 000000 N
068 A000000 N
068 B000000 N
069 000000 N
070 A010000 Y
070 A020000 N
070 B010000 Y
070 B020000 N
070 C010000 Y
070 C020000 Y
070 D010000 Y
070 D020000 N
070 E010000 Y
070 E020000 N
070 F010000 Y
070 F020000 N
070 G010000 Y
070 G020000 N
070 H010000 Y
070 H020000 N
070 I010000 N
070 I020000 N
070 J010000 Y
070 J020000 N
070 K010000 Y
070 K020000 N
070 L010000 N
070 L020000 N
070 M010000 N
070 M020000 N
070 N010000 N
070 N020000 N
070 O010000 N
070 O020000 N
070 P010000 N
070 P020000 N
070 Q010000 N
<PAGE> PAGE 7
070 Q020000 N
070 R010000 N
070 R020000 N
071 A000000 65455
071 B000000 59148
071 C000000 199732
071 D000000 30
072 A000000 6
072 B000000 11968
072 C000000 0
072 D000000 0
072 E000000 0
072 F000000 1139
072 G000000 3
072 H000000 0
072 I000000 118
072 J000000 29
072 K000000 8
072 L000000 12
072 M000000 6
072 N000000 3
072 O000000 0
072 P000000 0
072 Q000000 0
072 R000000 18
072 S000000 13
072 T000000 681
072 U000000 0
072 V000000 0
072 W000000 7
072 X000000 2037
072 Y000000 0
072 Z000000 9931
072AA000000 368
072BB000000 0
072CC010000 8755
072CC020000 0
072DD010000 7675
072DD020000 2155
072EE000000 0
073 A010000 0.2560
073 A020000 0.2250
073 B000000 0.0000
073 C000000 0.0000
074 A000000 891
074 B000000 0
074 C000000 0
074 D000000 376076
074 E000000 0
074 F000000 0
074 G000000 0
<PAGE> PAGE 8
074 H000000 0
074 I000000 0
074 J000000 3505
074 K000000 0
074 L000000 7770
074 M000000 0
074 N000000 388242
074 O000000 0
074 P000000 805
074 Q000000 0
074 R010000 0
074 R020000 0
074 R030000 0
074 R040000 909
074 S000000 0
074 T000000 386528
074 U010000 30005
074 U020000 10262
074 V010000 9.54
074 V020000 9.53
074 W000000 0.0000
074 X000000 8788
074 Y000000 0
075 A000000 0
075 B000000 378492
076 000000 0.00
077 A000000 N
078 000000 N
080 A000000 FEDERAL INSURANCE CO.
080 B000000 NATIONAL UNION FIRE INSURANCE CO.
080 C000000 85000
081 A000000 Y
081 B000000 93
082 A000000 N
082 B000000 0
083 A000000 N
083 B000000 0
084 A000000 N
084 B000000 0
085 A000000 Y
085 B000000 N
086 A010000 0
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
<PAGE> PAGE 9
086 F010000 0
086 F020000 0
SIGNATURE PAUL BUCUVALAS
TITLE VICE PRESIDENT
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
Putnam Massachusetts Tax Exempt Income Fund
</LEGEND>
<SERIES>
<NUMBER> 3
<NAME> CLASS A
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> MAY-31-1997
<PERIOD-END> NOVEMBER -30-1997
<INVESTMENTS-AT-COST> 351,252,717
<INVESTMENTS-AT-VALUE> 376,075,966
<RECEIVABLES> 11,275,389
<ASSETS-OTHER> 890,779
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 388,242,134
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 1,713,966
<TOTAL-LIABILITIES> 1,713,966
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 368,308,973
<SHARES-COMMON-STOCK> 30,005,496
<SHARES-COMMON-PRIOR> 30,107,019
<ACCUMULATED-NII-CURRENT> 63,022
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 0
<OVERDISTRIBUTION-GAINS> (6,286,201)
<ACCUM-APPREC-OR-DEPREC> 24,442,374
<NET-ASSETS> 386,528,168
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 11,967,698
<OTHER-INCOME> 0
<EXPENSES-NET> 2,037,097
<NET-INVESTMENT-INCOME> 9,930,601
<REALIZED-GAINS-CURRENT> 368,153
<APPREC-INCREASE-CURRENT> 8,755,030
<NET-CHANGE-FROM-OPS> 19,053,784
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (7,674,562)
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 2,510,191
<NUMBER-OF-SHARES-REDEEMED> (3,058,122)
<SHARES-REINVESTED> 446,408
<NET-CHANGE-IN-ASSETS> 18,095,002
<ACCUMULATED-NII-PRIOR> 28,496
<ACCUMULATED-GAINS-PRIOR> 0
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> (6,654,354)
<GROSS-ADVISORY-FEES> 1,138,612
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 2,086,613
<AVERAGE-NET-ASSETS> 284,513,368
<PER-SHARE-NAV-BEGIN> 9.31
<PER-SHARE-NII> .26
<PER-SHARE-GAIN-APPREC> .23
<PER-SHARE-DIVIDEND> (.26)
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 9.54
<EXPENSE-RATIO> .47
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
Putnam Massachusetts Tax Exempt Income Fund
</LEGEND>
<SERIES>
<NUMBER> 3
<NAME> CLASS B
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> MAY-31-1997
<PERIOD-END> NOVEMBER -30-1997
<INVESTMENTS-AT-COST> 351,252,717
<INVESTMENTS-AT-VALUE> 376,075,966
<RECEIVABLES> 11,275,389
<ASSETS-OTHER> 890,779
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 388,242,134
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 1,713,966
<TOTAL-LIABILITIES> 1,713,966
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 368,308,973
<SHARES-COMMON-STOCK> 10,262,346
<SHARES-COMMON-PRIOR> 9,156,193
<ACCUMULATED-NII-CURRENT> 63,022
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 0
<OVERDISTRIBUTION-GAINS> (6,286,201)
<ACCUM-APPREC-OR-DEPREC> 24,442,374
<NET-ASSETS> 386,528,168
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 11,967,698
<OTHER-INCOME> 0
<EXPENSES-NET> 2,037,097
<NET-INVESTMENT-INCOME> 9,930,601
<REALIZED-GAINS-CURRENT> 368,153
<APPREC-INCREASE-CURRENT> 8,755,030
<NET-CHANGE-FROM-OPS> 19,053,784
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (2,155,402)
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 1,577,224
<NUMBER-OF-SHARES-REDEEMED> (610,520)
<SHARES-REINVESTED> 139,449
<NET-CHANGE-IN-ASSETS> 19,053,784
<ACCUMULATED-NII-PRIOR> 28,496
<ACCUMULATED-GAINS-PRIOR> 0
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> (6,654,354)
<GROSS-ADVISORY-FEES> 1,138,612
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 2,086,613
<AVERAGE-NET-ASSETS> 91,392,980
<PER-SHARE-NAV-BEGIN> 9.30
<PER-SHARE-NII> .23
<PER-SHARE-GAIN-APPREC> .22
<PER-SHARE-DIVIDEND> (.22)
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 9.53
<EXPENSE-RATIO> .80
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
Putnam Massachusetts Tax Exempt Income Fund
</LEGEND>
<SERIES>
<NUMBER> 3
<NAME> CLASS M
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> MAY-31-1997
<PERIOD-END> NOVEMBER -30-1997
<INVESTMENTS-AT-COST> 351,252,717
<INVESTMENTS-AT-VALUE> 376,075,966
<RECEIVABLES> 11,275,389
<ASSETS-OTHER> 890,779
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 388,242,1348
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 1,713,966
<TOTAL-LIABILITIES> 1,713,966
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 368,308,973
<SHARES-COMMON-STOCK> 245,579
<SHARES-COMMON-PRIOR> 305,076
<ACCUMULATED-NII-CURRENT> 63,022
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 0
<OVERDISTRIBUTION-GAINS> (6,286,201)
<ACCUM-APPREC-OR-DEPREC> 24,442,374
<NET-ASSETS> 386,528,168
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 11,967,698
<OTHER-INCOME> 0
<EXPENSES-NET> 2,037,097
<NET-INVESTMENT-INCOME> 9,930,601
<REALIZED-GAINS-CURRENT> 368,153
<APPREC-INCREASE-CURRENT> 8,755,030
<NET-CHANGE-FROM-OPS> 19,053,784
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (66,111)
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 58,670
<NUMBER-OF-SHARES-REDEEMED> (123,203)
<SHARES-REINVESTED> 5,036
<NET-CHANGE-IN-ASSETS> 19,053,784
<ACCUMULATED-NII-PRIOR> 28,496
<ACCUMULATED-GAINS-PRIOR> 0
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> (6,654,354)
<GROSS-ADVISORY-FEES> 1,138,612
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 2,086,613
<AVERAGE-NET-ASSETS> 91,392,980
<PER-SHARE-NAV-BEGIN> 9.31
<PER-SHARE-NII> .24
<PER-SHARE-GAIN-APPREC> .23
<PER-SHARE-DIVIDEND> (.24)
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 9.54
<EXPENSE-RATIO> .62
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
