EX-99

Putnam Massachusetts Tax Exempt Income Fund, November 30, 2007,
semi 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 November 30, 2007, Putnam Management
has assumed $110 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 	4,840
		Class B 	589
		Class C		56

72DD2		Class M 	85

73A1		Class A 	.1891
		Class B 	.1589
		Class C		.1523

74A2		Class M 	.1755

74U1		Class A 	25,655
		Class B		3,417
		Class C		428

74U2		Class M 	477

74V1		Class A 	9.39
		Class B 	9.39
		Class C		9.40

74V2		Class M 	9.39

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.

EX-99

Putnam Massachusetts Tax Exempt Income Fund as of November 30,
2007 semi annual shareholder report

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. Upon adoption, the
Interpretation did not 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.