EX-99

Shareholder meeting results
(Unaudited)
May 15, 2007 Meeting

A proposal to approve a new management contract between the fund
and Putnam Investment Management, LLC was approved as follows:

Votes for		Votes against		Abstentions
17,988,405		513,265			846,128

All tabulations are rounded to the nearest whole number.

EX-99

New accounting pronouncements

In June 2006, the Financial Accounting Standards Board (FASB)
issued
Interpretation No. 48, Accounting for Uncertainty in Income
Taxes (the
Interpretation). The Interpretation prescribes a minimum
threshold for
financial statement recognition of the benefit of a tax position
taken or
expected to be taken by a filer in the filers tax return. The
Interpretation
is not expected to have a material effect on the funds financial
statements.
However, the conclusions regarding the Interpretation may be
subject to review and adjustment at a later date based on
factors
including, but not limited to, further implementation guidance
expected
from the FASB, and on-going analysis of tax laws, regulations
and
interpretations thereof.

In September 2006, the FASB issued Statement of Financial
Accounting
Standards No. 157, Fair Value Measurements (the Standard). The
Standard
defines fair value, sets out a framework for measuring fair
value and
requires additional disclosures about fair value measurements.
The
Standard applies to fair value measurements already required or
permitted by existing standards. The Standard is effective for
financial
statements issued for fiscal years beginning after November 15,
2007 and
interim periods within those fiscal years. Putnam Management is
currently
evaluating what impact the adoption of the Standard will have on
the
funds financial statements.

EX-99

PricewaterhouseCoope
rs LLP
125 High Street
Boston, MA 02110-
1707
Telephone (617) 530
5000
Facsimile (617) 530
5001
www.pwc.com
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 (the Fund) as of
and for the year ended May 31, 2007, in accordance with the
standards of the Public Company Accounting Oversight Board
(United States), we considered the Funds internal control over
financial reporting, including control activities for
safeguarding securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinion on the
financial statements and to comply with the requirements of Form
N-SAR, but not for the purpose of expressing an opinion on the
effectiveness of the Funds internal control over financial
reporting.  Accordingly, we do not express an opinion on the
effectiveness of the Funds internal control over financial
reporting.

The management of the Fund is responsible for establishing and
maintaining effective internal control over financial reporting.
In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and
related costs of controls.  A funds internal control over
financial reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and
the preparation of financial statements for external purposes in
accordance with generally accepted accounting principles.  Such
internal control over financial reporting includes policies and
procedures that provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use or
disposition of a funds assets that could have a material effect
on the financial statements.

Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements.
Also, projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree
of compliance with the policies or procedures may deteriorate.

A control deficiency exists when the design or operation of a
control does not allow management or employees, in the normal
course of performing their assigned functions, to prevent or
detect misstatements on a timely basis.  A significant deficiency
is a control deficiency, or combination of control deficiencies,
that adversely affects the funds ability to initiate, authorize,
record, process or report external financial data reliably in
accordance with generally accepted accounting principles such
that there is more than a remote likelihood that a misstatement
of the funds annual or interim financial statements that is more
than inconsequential will not be prevented or detected.  A
material weakness is a control deficiency, or combination of
control deficiencies, that results in more than a remote
likelihood that a material misstatement of the annual or interim
financial statements will not be prevented or detected.










Our consideration of the Funds internal control over financial
reporting was for the limited purpose described in the first
paragraph and would not necessarily disclose all deficiencies in
internal control over financial reporting that might be
significant deficiencies or material weaknesses under standards
established by the Public Company Accounting Oversight Board
(United States).  However, we noted no deficiencies in the Funds
internal control over financial reporting and its operation,
including controls for safeguarding securities, that we consider
to be material weaknesses as defined above as of May 31, 2007.

This report is intended solely for the information and use of
management and the Board of Trustees of Putnam Massachusetts Tax
Exempt Income Fund 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 11, 2007







1

3

EX-99

Putnam Massachusetts Tax Exempt Income Fund Annual Shareholder
report

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


53A	For the period ended May 31, 2007, Putnam Management has
assumed $230 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	9,983
      Class B	1,505
      Class C	132

72DD2 	Class M	171

73A1		Class A	.3738
      Class B	.3129
      Class C	.2990

73A2		Class M	.3462


74U1 	Class A	25,790
      Class B	4,041
      Class C	408

74U2 	Class M	493

74V1		Class A	9.36
      Class B	9.36
      Class C	9.37

74V2		Class M	9.36

Item 61
Additional Information About Minimum Required Investment

Shareholders can open a fund account with as little as $500 and
make subsequent investments in any amount. The minimum
investment is waived if you make regular investments weekly,
semi-monthly, or monthly through automatic deductions through
your bank checking or savings account. Currently, Putnam is
waiving the minimum, but reserves the right to reject initial
investments under the minimum.

Item 85B
Additional Information About Errors and Omissions Policy

While no claims with respect to the Registrant/Series were filed
under such policy during the period, requests under such policy
for reimbursement of legal expenses and costs arising out of
claims of market timing activity in the Putnam Funds have been
submitted by the investment manager of the Registrant/Series.