<PAGE> PAGE 1
000 B000000 12/31/94
000 C000000 0000853593
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0
000 J000000 U
001 A000000 OPPENHEIMER MULTI-STATE TAX-EXEMPT TRUST
001 B000000 811-5867
001 C000000 2123230200
002 A000000 TWO WORLD TRADE CENTER
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10048
002 D020000 0203
003 000000 N
004 000000 N
005 000000 N
006 000000 N
007 A000000 Y
007 B000000 3
007 C010100 1
007 C020100 OPPENHEIMER PENNSYLVANIA TAX-EXEMPT FUND
007 C030100 N
007 C010200 2
007 C020200 OPPENHEIMER FLORIDA TAX-EXEMPT FUND
007 C030200 N
007 C010300 3
007 C020300 OPPENHEIMER NEW JERSEY TAX-EXEMPT FUND
007 C030300 N
007 C010400 4
007 C010500 5
007 C010600 6
007 C010700 7
007 C010800 8
007 C010900 9
007 C011000 10
013 A00AA01 KPMG PEAT MARWICK LLP
013 B01AA01 DENVER
013 B02AA01 CO
013 B03AA01 80202
018 00AA00 Y
019 A00AA00 Y
019 B00AA00 39
019 C00AA00 OPPENHEIMR
022 A000001 BEAR SECURITIES CORP.
022 B000001 13-3299429
022 C000001 5070
022 D000001 5303
<PAGE> PAGE 2
022 A000002 PAINEWEBBER, INC.
022 B000002 13-2638166
022 C000002 7958
022 D000002 2410
022 A000003 FIRST BOSTON CORP. (THE)
022 B000003 13-5659485
022 C000003 6433
022 D000003 0
022 A000004 WILLIAMS SECURITIES GROUP
022 C000004 4929
022 D000004 1005
022 A000005 SMITH BARNEY, HARRIS UPHAM & CO., INC.
022 B000005 13-3371861
022 C000005 1437
022 D000005 1931
022 A000006 SHEARSON LEHMAN BROTHERS, INC.
022 B000006 13-2518466
022 C000006 777
022 D000006 2222
022 A000007 MERRILL LYNCH, PIERCE, FENNER, & SMITH, INC.
022 B000007 13-5674085
022 C000007 2872
022 D000007 0
022 A000008 WILLIAMS (A.H.) & CO., INC.
022 B000008 23-2177819
022 C000008 1012
022 D000008 1825
022 A000009 RAYMOND, JAMES & ASSOCIATES, INC.
022 B000009 59-1237041
022 C000009 2724
022 D000009 83
022 A000010 MORGAN (J.P.) SECURITIES, INC.
022 B000010 13-3224016
022 C000010 2175
022 D000010 0
023 C000000 80802
023 D000000 49927
037 00AA00 N
038 00AA00 0
039 00AA00 N
040 00AA00 Y
041 00AA00 Y
045 00AA00 Y
046 00AA00 N
047 00AA00 Y
048 00AA00 0.000
048 A01AA00 200000
048 A02AA00 0.600
048 B01AA00 100000
048 B02AA00 0.550
048 C01AA00 200000
<PAGE> PAGE 3
048 C02AA00 0.500
048 D01AA00 250000
048 D02AA00 0.450
048 E01AA00 250000
048 E02AA00 0.400
048 F01AA00 0
048 F02AA00 0.000
048 G01AA00 0
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 1000000
048 K02AA00 0.350
070 A01AA00 Y
070 A02AA00 N
070 B01AA00 N
070 B02AA00 N
070 C01AA00 Y
070 C02AA00 N
070 D01AA00 N
070 D02AA00 N
070 E01AA00 Y
070 E02AA00 N
070 F01AA00 N
070 F02AA00 N
070 G01AA00 Y
070 G02AA00 N
070 H01AA00 N
070 H02AA00 N
070 I01AA00 N
070 I02AA00 N
070 J01AA00 N
070 J02AA00 N
070 K01AA00 N
070 K02AA00 N
070 L01AA00 N
070 L02AA00 N
070 M01AA00 N
070 M02AA00 N
070 N01AA00 Y
070 N02AA00 N
070 O01AA00 Y
070 O02AA00 N
070 P01AA00 Y
070 P02AA00 Y
070 Q01AA00 N
070 Q02AA00 N
<PAGE> PAGE 4
070 R01AA00 N
070 R02AA00 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 J000000 Y
077 K000000 N
077 L000000 N
077 M000000 N
077 N000000 N
077 O000000 N
077 P000000 Y
077 Q010000 Y
077 Q020000 N
077 Q030000 N
078 000000 N
080 A00AA00 ICI MUTUIAL INSURANCE CO.
080 C00AA00 47500
081 A00AA00 Y
081 B00AA00 81
082 A00AA00 N
082 B00AA00 0
083 A00AA00 N
083 B00AA00 0
084 A00AA00 N
084 B00AA00 0
085 A00AA00 Y
085 B00AA00 N
028 A010100 1200
028 A020100 223
028 A030100 0
028 A040100 1102
028 B010100 1145
028 B020100 223
028 B030100 0
028 B040100 796
028 C010100 1195
028 C020100 225
028 C030100 0
028 C040100 905
028 D010100 1207
028 D020100 227
028 D030100 0
028 D040100 1117
028 E010100 1478
028 E020100 226
<PAGE> PAGE 5
028 E030100 0
028 E040100 1244
028 F010100 2206
028 F020100 225
028 F030100 0
028 F040100 1844
028 G010100 8431
028 G020100 1349
028 G030100 0
028 G040100 7008
028 H000100 6821
029 000100 Y
030 A000100 471
030 B000100 4.75
030 C000100 0.00
031 A000100 125
031 B000100 0
032 000100 346
033 000100 0
034 000100 Y
035 000100 8
036 A000100 Y
036 B000100 0
042 A000100 0
042 B000100 0
042 C000100 0
042 D000100 100
042 E000100 0
042 F000100 0
042 G000100 0
042 H000100 0
043 000100 159
044 000100 0
049 000100 N
050 000100 N
051 000100 N
052 000100 N
053 A000100 N
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 0.5
062 F000100 0.0
062 G000100 0.0
062 H000100 0.0
062 I000100 0.0
<PAGE> PAGE 6
062 J000100 0.0
062 K000100 0.0
062 L000100 0.0
062 M000100 0.0
062 N000100 0.0
062 O000100 97.9
062 P000100 0.0
062 Q000100 0.0
062 R000100 0.0
063 A000100 0
063 B000100 18.7
064 A000100 Y
064 B000100 N
071 A000100 36613
071 B000100 25523
071 C000100 68957
071 D000100 37
072 A000100 12
072 B000100 4654
072 C000100 0
072 D000100 0
072 E000100 0
072 F000100 421
072 G000100 0
072 H000100 0
072 I000100 78
072 J000100 2
072 K000100 9
072 L000100 9
072 M000100 14
072 N000100 3
072 O000100 0
072 P000100 0
072 Q000100 0
072 R000100 11
072 S000100 11
072 T000100 159
072 U000100 0
072 V000100 0
072 W000100 30
072 X000100 747
072 Y000100 0
072 Z000100 3907
072AA000100 312
072BB000100 1378
072CC010100 0
072CC020100 8445
072DD010100 3639
072DD020100 368
072EE000100 0
073 A010100 0.6860
<PAGE> PAGE 7
073 A020100 0.5940
073 B000100 0.0000
073 C000100 0.0000
074 A000100 157
074 B000100 0
074 C000100 400
074 D000100 68829
074 E000100 0
074 F000100 0
074 G000100 0
074 H000100 0
074 I000100 0
074 J000100 0
074 K000100 0
074 L000100 1942
074 M000100 10
074 N000100 71338
074 O000100 0
074 P000100 0
074 Q000100 0
074 R010100 0
074 R020100 0
074 R030100 0
074 R040100 997
074 S000100 0
074 T000100 70341
074 U010100 5440
074 U020100 848
074 V010100 11.19
074 V020100 11.19
074 W000100 0.0000
074 X000100 3014
074 Y000100 0
075 A000100 0
075 B000100 70115
076 000100 0.00
028 A010200 323
028 A020200 35
028 A030200 0
028 A040200 894
028 B010200 821
028 B020200 31
028 B030200 0
028 B040200 322
028 C010200 1953
028 C020200 31
028 C030200 0
028 C040200 205
028 D010200 838
028 D020200 39
028 D030200 0
<PAGE> PAGE 8
028 D040200 597
028 E010200 1664
028 E020200 39
028 E030200 0
028 E040200 1443
028 F010200 2151
028 F020200 36
028 F030200 0
028 F040200 1492
028 G010200 7750
028 G020200 211
028 G030200 0
028 G040200 4953
028 H000200 2376
029 000200 Y
030 A000200 145
030 B000200 4.75
030 C000200 0.00
031 A000200 25
031 B000200 0
032 000200 120
033 000200 0
034 000200 Y
035 000200 39
036 A000200 Y
036 B000200 0
042 A000200 0
042 B000200 0
042 C000200 0
042 D000200 100
042 E000200 0
042 F000200 0
042 G000200 0
042 H000200 0
043 000200 77
044 000200 0
049 000200 N
050 000200 N
051 000200 N
052 000200 N
053 A000200 Y
053 B000200 Y
053 C000200 N
055 A000200 N
055 B000200 N
056 000200 N
057 000200 N
062 A000200 Y
062 B000200 0.0
062 C000200 0.0
062 D000200 0.0
<PAGE> PAGE 9
062 E000200 1.0
062 F000200 0.0
062 G000200 0.0
062 H000200 0.0
062 I000200 0.0
062 J000200 0.0
062 K000200 0.0
062 L000200 0.0
062 M000200 0.0
062 N000200 0.0
062 O000200 96.0
062 P000200 0.0
062 Q000200 0.0
062 R000200 0.0
063 A000200 0
063 B000200 19.1
064 A000200 Y
064 B000200 N
071 A000200 15468
071 B000200 4895
071 C000200 16177
071 D000200 30
072 A000200 12
072 B000200 1033
072 C000200 0
072 D000200 0
072 E000200 0
072 F000200 100
072 G000200 0
072 H000200 0
072 I000200 9
072 J000200 0
072 K000200 5
072 L000200 5
072 M000200 10
072 N000200 4
072 O000200 0
072 P000200 0
072 Q000200 0
072 R000200 15
072 S000200 5
072 T000200 77
072 U000200 4
072 V000200 0
072 W000200 10
072 X000200 244
072 Y000200 144
072 Z000200 933
072AA000200 2
072BB000200 458
072CC010200 0
<PAGE> PAGE 10
072CC020200 1796
072DD010200 575
072DD020200 358
072EE000200 0
073 A010200 0.6370
073 A020200 0.5560
073 B000200 0.0000
073 C000200 0.0000
074 A000200 48
074 B000200 0
074 C000200 200
074 D000200 19183
074 E000200 0
074 F000200 0
074 G000200 0
074 H000200 0
074 I000200 0
074 J000200 0
074 K000200 0
074 L000200 949
074 M000200 11
074 N000200 20391
074 O000200 0
074 P000200 0
074 Q000200 0
074 R010200 0
074 R020200 0
074 R030200 0
074 R040200 407
074 S000200 0
074 T000200 19984
074 U010200 1169
074 U020200 778
074 V010200 10.26
074 V020200 10.27
074 W000200 0.0000
074 X000200 537
074 Y000200 0
075 A000200 0
075 B000200 16728
076 000200 0.00
028 A010300 471
028 A020300 13
028 A030300 0
028 A040300 116
028 B010300 641
028 B020300 14
028 B030300 0
028 B040300 446
028 C010300 604
028 C020300 16
<PAGE> PAGE 11
028 C030300 0
028 C040300 32
028 D010300 402
028 D020300 17
028 D030300 0
028 D040300 11
028 E010300 345
028 E020300 19
028 E030300 0
028 E040300 101
028 F010300 1130
028 F020300 19
028 F030300 0
028 F040300 294
028 G010300 3593
028 G020300 98
028 G030300 0
028 G040300 1000
028 H000300 2701
029 000300 Y
030 A000300 103
030 B000300 4.75
030 C000300 0.00
031 A000300 19
031 B000300 0
032 000300 84
033 000300 0
034 000300 Y
035 000300 0
036 A000300 Y
036 B000300 0
042 A000300 0
042 B000300 0
042 C000300 0
042 D000300 100
042 E000300 0
042 F000300 0
042 G000300 0
042 H000300 0
043 000300 16
044 000300 0
049 000300 N
050 000300 N
051 000300 N
052 000300 N
053 A000300 Y
053 B000300 Y
053 C000300 N
055 A000300 Y
055 B000300 N
056 000300 N
<PAGE> PAGE 12
057 000300 N
062 A000300 Y
062 B000300 0.0
062 C000300 0.0
062 D000300 0.0
062 E000300 0.0
062 F000300 0.0
062 G000300 0.0
062 H000300 0.0
062 I000300 0.0
062 J000300 0.0
062 K000300 0.0
062 L000300 0.0
062 M000300 0.0
062 N000300 0.0
062 O000300 98.8
062 P000300 0.0
062 Q000300 0.0
062 R000300 0.0
063 A000300 0
063 B000300 18.1
064 A000300 Y
064 B000300 N
071 A000300 7841
071 B000300 766
071 C000300 4415
071 D000300 17
072 A000300 10
072 B000300 215
072 C000300 0
072 D000300 0
072 E000300 0
072 F000300 22
072 G000300 0
072 H000300 0
072 I000300 2
072 J000300 1
072 K000300 3
072 L000300 3
072 M000300 2
072 N000300 3
072 O000300 0
072 P000300 0
072 Q000300 0
072 R000300 4
072 S000300 5
072 T000300 16
072 U000300 0
072 V000300 0
072 W000300 1
072 X000300 62
<PAGE> PAGE 13
072 Y000300 38
072 Z000300 191
072AA000300 2
072BB000300 7
072CC010300 0
072CC020300 292
072DD010300 117
072DD020300 74
072EE000300 0
073 A010300 0.4930
073 A020300 0.4160
073 B000300 0.0000
073 C000300 0.0000
074 A000300 36
074 B000300 0
074 C000300 0
074 D000300 6782
074 E000300 0
074 F000300 0
074 G000300 0
074 H000300 0
074 I000300 0
074 J000300 100
074 K000300 0
074 L000300 334
074 M000300 14
074 N000300 7266
074 O000300 124
074 P000300 0
074 Q000300 0
074 R010300 0
074 R020300 0
074 R030300 0
074 R040300 279
074 S000300 0
074 T000300 6863
074 U010300 373
074 U020300 287
074 V010300 10.41
074 V020300 10.40
074 W000300 0.0000
074 X000300 237
074 Y000300 0
075 A000300 0
075 B000300 4347
076 000300 0.00
SIGNATURE GEORGE C. BOWEN
TITLE TREASURER
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000853593
<NAME> OPPENHEIMER PENNSYLVANIA TAX-EXEMPT FUND
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> DEC-31-1994
<PERIOD-START> JAN-01-1994
<PERIOD-END> DEC-31-1994
<INVESTMENTS-AT-COST> 73927286
<INVESTMENTS-AT-VALUE> 69229441
<RECEIVABLES> 1942198
<ASSETS-OTHER> 9876
<OTHER-ITEMS-ASSETS> 156742
<TOTAL-ASSETS> 71338257
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 997144
<TOTAL-LIABILITIES> 997144
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 76139920
<SHARES-COMMON-STOCK> 5440395
<SHARES-COMMON-PRIOR> 5030639
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 62280
<ACCUMULATED-NET-GAINS> (1038682)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> (4697845)
<NET-ASSETS> 60857134
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 4653517
<OTHER-INCOME> 0
<EXPENSES-NET> 746390
<NET-INVESTMENT-INCOME> 3907127
<REALIZED-GAINS-CURRENT> (1065903)
<APPREC-INCREASE-CURRENT> (8445048)
<NET-CHANGE-FROM-OPS> (5603824)
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 3639305
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 1479731
<NUMBER-OF-SHARES-REDEEMED> 1270347
<SHARES-REINVESTED> 200372
<NET-CHANGE-IN-ASSETS> 124861
<ACCUMULATED-NII-PRIOR> 96255
<ACCUMULATED-GAINS-PRIOR> 0
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 54025
<GROSS-ADVISORY-FEES> 420696
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 746390
<AVERAGE-NET-ASSETS> 62786000
<PER-SHARE-NAV-BEGIN> 12.85
<PER-SHARE-NII> .67
<PER-SHARE-GAIN-APPREC> (1.64)
<PER-SHARE-DIVIDEND> .69
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 11.19
<EXPENSE-RATIO> .98
<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
<CIK> 0000853593
<NAME> OPPENHEIMER PENNSYLVANIA TAX-EXEMPT FUND
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> DEC-31-1994
<PERIOD-START> JAN-01-1994
<PERIOD-END> DEC-31-1994
<INVESTMENTS-AT-COST> 0
<INVESTMENTS-AT-VALUE> 0
<RECEIVABLES> 0
<ASSETS-OTHER> 0
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 0
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 0
<TOTAL-LIABILITIES> 0
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 0
<SHARES-COMMON-STOCK> 847844
<SHARES-COMMON-PRIOR> 434128
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 0
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 0
<NET-ASSETS> 9483979
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 0
<OTHER-INCOME> 0
<EXPENSES-NET> 0
<NET-INVESTMENT-INCOME> 0
<REALIZED-GAINS-CURRENT> 0
<APPREC-INCREASE-CURRENT> 0
<NET-CHANGE-FROM-OPS> 0
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 367811
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 442928
<NUMBER-OF-SHARES-REDEEMED> 48897
<SHARES-REINVESTED> 19685
<NET-CHANGE-IN-ASSETS> 0
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 0
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 0
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 0
<AVERAGE-NET-ASSETS> 7329000
<PER-SHARE-NAV-BEGIN> 12.84
<PER-SHARE-NII> .59
<PER-SHARE-GAIN-APPREC> (1.65)
<PER-SHARE-DIVIDEND> .59
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 11.19
<EXPENSE-RATIO> 1.75
<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
<CIK> 0000853593
<NAME> OPPENHEIMER NEW JERSEY TAX-EXEMPT FUND
<S> <C>
<PERIOD-TYPE> 10-MOS
<FISCAL-YEAR-END> DEC-31-1994
<PERIOD-START> MAR-01-1994
<PERIOD-END> DEC-31-1994
<INVESTMENTS-AT-COST> 7073929
<INVESTMENTS-AT-VALUE> 6781438
<RECEIVABLES> 441364
<ASSETS-OTHER> 7249
<OTHER-ITEMS-ASSETS> 35430
<TOTAL-ASSETS> 7265481
<PAYABLE-FOR-SECURITIES> 124377
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 278527
<TOTAL-LIABILITIES> 402904
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 7160244
<SHARES-COMMON-STOCK> 372610
<SHARES-COMMON-PRIOR> 0
<ACCUMULATED-NII-CURRENT> 403
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> (5579)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> (292491)
<NET-ASSETS> 3877068
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 214555
<OTHER-INCOME> 0
<EXPENSES-NET> 24096
<NET-INVESTMENT-INCOME> 190459
<REALIZED-GAINS-CURRENT> (5176)
<APPREC-INCREASE-CURRENT> (292491)
<NET-CHANGE-FROM-OPS> (107208)
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 116609
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 447660
<NUMBER-OF-SHARES-REDEEMED> 81834
<SHARES-REINVESTED> 6784
<NET-CHANGE-IN-ASSETS> 6862577
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 0
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 21740
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 62466
<AVERAGE-NET-ASSETS> 2506000
<PER-SHARE-NAV-BEGIN> 11.43
<PER-SHARE-NII> .49
<PER-SHARE-GAIN-APPREC> (1.02)
<PER-SHARE-DIVIDEND> .49
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 10.41
<EXPENSE-RATIO> .31
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000853593
<NAME> OPPENHEIMER NEW JERSEY TAX-EXEMPT FUND
<S> <C>
<PERIOD-TYPE> 10-MOS
<FISCAL-YEAR-END> DEC-31-1994
<PERIOD-START> MAR-01-1994
<PERIOD-END> DEC-31-1994
<INVESTMENTS-AT-COST> 0
<INVESTMENTS-AT-VALUE> 0
<RECEIVABLES> 0
<ASSETS-OTHER> 0
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 0
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 0
<TOTAL-LIABILITIES> 0
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 0
<SHARES-COMMON-STOCK> 287179
<SHARES-COMMON-PRIOR> 0
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 0
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 0
<NET-ASSETS> 2985509
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 0
<OTHER-INCOME> 0
<EXPENSES-NET> 0
<NET-INVESTMENT-INCOME> 0
<REALIZED-GAINS-CURRENT> 0
<APPREC-INCREASE-CURRENT> 0
<NET-CHANGE-FROM-OPS> 0
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 73850
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 294677
<NUMBER-OF-SHARES-REDEEMED> 11833
<SHARES-REINVESTED> 4335
<NET-CHANGE-IN-ASSETS> 0
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 0
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 0
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 0
<AVERAGE-NET-ASSETS> 1841000
<PER-SHARE-NAV-BEGIN> 11.43
<PER-SHARE-NII> .41
<PER-SHARE-GAIN-APPREC> (1.02)
<PER-SHARE-DIVIDEND> .42
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 10.40
<EXPENSE-RATIO> 1.14
<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
<CIK> 0000853593
<NAME> OPPENHEIMER FLORIDA TAX-EXEMPT FUND
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> DEC-31-1994
<PERIOD-START> JAN-01-1994
<PERIOD-END> DEC-31-1994
<INVESTMENTS-AT-COST> 21048992
<INVESTMENTS-AT-VALUE> 19383410
<RECEIVABLES> 952170
<ASSETS-OTHER> 7429
<OTHER-ITEMS-ASSETS> 48253
<TOTAL-ASSETS> 20391262
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 407065
<TOTAL-LIABILITIES> 407065
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 22105565
<SHARES-COMMON-STOCK> 1169259
<SHARES-COMMON-PRIOR> 599006
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 5485
<ACCUMULATED-NET-GAINS> (450301)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> (1665582)
<NET-ASSETS> 11992217
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 1032784
<OTHER-INCOME> 0
<EXPENSES-NET> 100039
<NET-INVESTMENT-INCOME> 932745
<REALIZED-GAINS-CURRENT> (455786)
<APPREC-INCREASE-CURRENT> (1795681)
<NET-CHANGE-FROM-OPS> (1318722)
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 574828
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 1094994
<NUMBER-OF-SHARES-REDEEMED> 548471
<SHARES-REINVESTED> 23730
<NET-CHANGE-IN-ASSETS> 8047952
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 0
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 100261
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 244062
<AVERAGE-NET-ASSETS> 9741000
<PER-SHARE-NAV-BEGIN> 11.79
<PER-SHARE-NII> .64
<PER-SHARE-GAIN-APPREC> (1.53)
<PER-SHARE-DIVIDEND> .64
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 10.26
<EXPENSE-RATIO> .29
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000853593
<NAME> OPPENHEIMER FLORIDA TAX-EXEMPT FUND
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> DEC-31-1994
<PERIOD-START> JAN-01-1994
<PERIOD-END> DEC-31-1994
<INVESTMENTS-AT-COST> 0
<INVESTMENTS-AT-VALUE> 0
<RECEIVABLES> 0
<ASSETS-OTHER> 0
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 0
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 0
<TOTAL-LIABILITIES> 0
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 0
<SHARES-COMMON-STOCK> 778073
<SHARES-COMMON-PRIOR> 412801
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 0
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 0
<NET-ASSETS> 7991980
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 0
<OTHER-INCOME> 0
<EXPENSES-NET> 0
<NET-INVESTMENT-INCOME> 0
<REALIZED-GAINS-CURRENT> 0
<APPREC-INCREASE-CURRENT> 0
<NET-CHANGE-FROM-OPS> 0
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 357917
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 481494
<NUMBER-OF-SHARES-REDEEMED> 126967
<SHARES-REINVESTED> 10745
<NET-CHANGE-IN-ASSETS> 0
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 0
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 0
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 0
<AVERAGE-NET-ASSETS> 6987000
<PER-SHARE-NAV-BEGIN> 11.81
<PER-SHARE-NII> .56
<PER-SHARE-GAIN-APPREC> (1.54)
<PER-SHARE-DIVIDEND> .56
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 10.27
<EXPENSE-RATIO> 1.03
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>