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August 26, 1994
Securities and Exchange Commission
Attention: Document Control - EDGAR
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
Re: Rule 24f-2 Notice for
IDS Special Tax-Exempt Series Trust
SEC File No. 33-5102/811-4647
Commissioners:
[i] In accordance with the provisions of Rule
24f-2, IDS Special Tax-Exempt Series Trust
hereby files its Rule 24f-2 Notice for the
fiscal year ended June 30, 1994 ("Fiscal Year").
[ii] Amount of securities registered other than
under 24f-2 which were unsold at the beginning
of the fiscal year.* $0
[iii] Amount of securities registered during the fiscal
year other than under 24f-2.** $0
[iv] Amount of securities sold during the fiscal
year.*** $118,446,526
[v] Amount of securities sold pursuant to 24f-2. $118,446,526
[vi] Fee $118,446,526 x 0.0003448 $ 40,840.35
Enclosed please find an opinion of counsel.
A check for the filing fee in the amount of $40,840.35 will be sent
by wire transfer.
If there are any questions, please contact the undersigned.
Very truly yours,
IDS SPECIAL TAX-EXEMPT SERIES TRUST
Leslie L. Ogg
Vice President, General Counsel & Treasurer
LLO/CW/rdt
Enclosures
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<TABLE>
<CAPTION>
Insured Massachusetts Michigan Minnesota New York Ohio
Tax-Exempt Tax-Exempt Tax-Exempt Tax-Exempt Tax-Exempt Tax-Exempt
Fund Fund Fund Fund Fund Fund
<S> <C> <C> <C> <C> <C> <C>
* Shares registered in $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
prior years
Share price on 8/18/94 5.67 5.55 5.67 5.45 5.42 6.00
Value of shares 0 0 0 0 0 0
** Shares registered in 0 0 0 0 0 0
current years
Share price on 8/18/94 5.67 5.55 5.67 5.45 5.42 6.00
Value of shares 0 0 0 0 0 0
*** Aggregate Sales 159,337,464 23,266,661 15,674,232 83,711,048 22,083,582 18,568,193
Aggregate Redemptions 83,055,936 14,033,845 9,715,088 70,953,730 16,789,638 9,646,417
Securities sold during
Fiscal Year 76,281,528 9,232,816 5,959,144 12,757,318 5,293,944 8,921,776
Fee $ 26,301.87 $ 3,183.47 $ 2,054.71 $ 4,398.72 $ 1,825.35 $ 3,076.23
</TABLE>
EXHIBIT INDEX
(b) (10) OPINION OF COUNSEL
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August 26, 1994
IDS Special Tax-Exempt Series Trust
IDS Tower 10
Minneapolis, Minnesota 55440-0010
Gentlemen:
I have examined the Agreement and Declaration of Trust and the By-
Laws of the Trust and all necessary certificates, permits, minute
books, documents and records of the Trust, and the applicable
statutes of the State of Massachusetts, and it is my opinion:
(a) That the Trust is a business trust duly organized and
existing under the laws of the State of Minnesota with an
authorized capital stock of 10,000,000,000 shares, all of
$.01 par value, that such shares may be shares and that on
June 30, 1994, 242,499,348 shares were issued and
outstanding;
(b) That all such authorized shares are, under the laws of the
State of Minnesota, redeemable as provided in the Articles of
Incorporation of the Trust and upon redemption shall have the
status of authorized shares and unissued shares;
(c) That the Trust registered on August 13, 1987 an indefinite
number of shares pursuant to Rule 24f-2 and is herewith
filing a Rule 24f-2 Notice covering the shares sold during
its Fiscal Period ended June 30, 1994; and
(d) That shares which were sold at not less than their par value
and in accordance with applicable federal and state
securities laws were legally issued, fully paid and
nonassessable.
I hereby consent that the foregoing opinion may be used in
connection with the Rule 24f-2 Notice.
Very truly yours,
Leslie L. Ogg
Attorney at Law
901 S. Marquette Ave., Suite 2810
Minneapolis, Minnesota 55402-3268
