EX-99

PricewaterhouseCoopers LLP
125 High Street
Boston, MA 02110
Telephone (617) 530 5000
Facsimile (617) 530 5001


Report of Independent Registered Public Accounting Firm


To the Trustees and Shareholders of Putnam Massachusetts Tax
Exempt Income Fund:

In planning and performing our audit of the financial statements
of Putnam Massachusetts Tax Exempt Income Fund for the year ended
May 31, 2005, 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 NSAR, not to provide assurance on internal
control.

The management of Putnam Massachusetts Tax Exempt Income 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 entitys 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 may not be detected.  Also, projection of any
evaluation of internal control to future periods is subject to
the risk that controls may become inadequate because of changes
in conditions or that the effectiveness of their 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 Public Company
Accounting Oversight Board (United States).  A material weakness,
for purposes of this report, 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 May
31, 2005.

This report is intended solely for the information and use of
management and the Board of Trustees and the Securities and
Exchange Commission and is not intended to be and should not be
used by anyone other than these specified parties.


/s/ PricewaterhouseCoopers LLP
July 8, 2005

EX-99

Putnam Massachusetts Tax Exempt Income Fund, May 31, 2005, annual
shareholder report

Because the electronic format for filing Form N-SAR does not
provide adequate space for responding to certain items correctly,
the correct answers are as follows:

53A	For the period ended May 31, 2005, Putnam Management has
assumed $16,264 of legal, shareholder servicing and
communication, audit and Trustee fees incurred by the fund in
connection with certain legal and regulatory matters.

72DD1 		Class A	10,423
		Class B	2,589
		Class C	43

72DD2		Class M	178

73A1		Class A	0.3723
		Class B	0.3098
		Class C	0.2958

73A2		Class M	0.3435

74U1		Class A	27,763
		Class B	7,213
		Class C	207

74U2		Class M	517

74V1		Class A	9.63
		Class B	9.63
		Class C	9.64

74V2		Class M	9.63

EX-99

Putnam Massachusetts Tax Exempt Income Fund, May 31, 2005, annual report

Regulatory matters and litigation

Putnam Management has entered into agreements with the Securities
and Exchange Commission and the Massachusetts Securities Division
settling charges connected with excessive short-term trading by
Putnam employees and, in the case of the charges brought by the
Massachusetts Securities Division, by participants in some
Putnam-administered 401(k) plans.  Pursuant to these settlement
agreements, Putnam Management will pay a total of $193.5 million
in penalties and restitution, with $153.5 million being paid to
shareholders and the funds. The restitution amount will be
allocated to shareholders pursuant to a plan developed by an
independent consultant, with payments to shareholders following
approval of the plan by the SEC and the Massachusetts Securities
Division.

The Securities and Exchange Commissions and Massachusetts
Securities Divisions allegations and related matters also serve
as the general basis for numerous lawsuits, including purported
class action lawsuits filed against Putnam Management and certain
related parties, including certain Putnam funds.  Putnam
Management will bear any costs incurred by Putnam funds in
connection with these lawsuits.  Putnam Management believes that
the likelihood that the pending private lawsuits and purported
class action lawsuits will have a material adverse financial
impact on the fund is remote, and the pending actions are not
likely to materially affect its ability to provide investment
management services to its clients, including the Putnam funds.

EX-99

Putnam Massachusetts Tax Exempt Income Fund, May 31, 2005, annual
report

Results of November 11, 2004 and January 10, 2005 shareholder
meetings
(Unaudited)

A special meeting of shareholders of the fund was held on
November 11, 2004. At that meeting, consideration of certain
proposals was adjourned to a final meeting held on January 10,
2005.

November 11, 2004 meeting

At the meeting, each of the nominees for Trustees was elected, as
follows:

	                             Votes		    Votes
	                             For		 Withheld

Jameson A. Baxter		    21,769,260		  974,336
Charles B. Curtis		    21,763,032		  980,564
Myra R. Drucker		            21,737,452		1,006,144
Charles E. Haldeman, Jr.	    21,712,283		1,031,313
John A. Hill		            21,765,702		  977,894
Ronald J. Jackson*		    21,761,744		  981,852
Paul L. Joskow		            21,773,358		  970,238
Elizabeth T. Kennan		    21,739,298		1,004,298
John H. Mullin, III		    21,751,289		  992,307
Robert E. Patterson		    21,762,491		  981,105
George Putnam, III		    21,777,217		  966,379
A.J.C. Smith+		            21,715,108		1,028,488
W. Thomas Stephens		    21,744,534		  999,062
Richard B. Worley		    21,706,302		1,037,294


A proposal to amend the funds fundamental investment restriction
with respect to borrowing to allow the fund the investment
flexibility permitted by the Investment Company Act was approved
as follows:

      Votes	               Votes
      For	               Against       	Abstentions
      15,428,161		887,681	      6,427,754

A proposal to amend the funds fundamental investment restriction
with respect to making loans to enhance the funds ability to
participate in an interfund borrowing and lending program was
approved as follows:

                         									                     Votes  		          Votes
        For	                Against		 Abstentions
	15,353,823    	    	984,972	       6,404,801

A proposal to amend the funds fundamental investment restriction
with respect to diversification of investments to enhance the
funds ability to invest in registered investment companies such
as Putnam Prime Money Market Fund was approved as follows:

      	Votes         	          Votes
	For		        Against	  	Abstentions
	15,681,199		645,222		  6,417,175

January 10, 2005 meeting

A proposal to amend the funds Agreement and Declaration of Trust
to permit the fund to satisfy redemption requests other than in
cash was defeated as follows:

        Votes	            	    Votes
        For	                   Against        Abstentions
	15,614,909	           724,390	    6,038,283

* Mr. Jackson retired from the Board of Trustees on June 10,
2005.

+ Mr. Smith resigned from the Board of Trustees on January 14,
2005.

All tabulations are rounded to the nearest whole number.