EXHIBIT INDEX
(h)(8) Amended and Restated Fee Waiver Agreement dated July 1, 2004 between
American Express Financial Corporation, American Express Client Service
Corporation, and AXP Massachusetts Tax-Exempt Fund, AXP Michigan
Tax-Exempt Fund, AXP New York Tax-Exempt Fund, and Ohio Tax-Exempt
Fund, each a series of AXP Special Tax-Exempt Series Trust.
(i) Opinion and consent of counsel as to the legality of the securities
being registered.
(j) Consent of Independent Registered Public Accounting Firm.
(q)(1) Directors/Trustees' Power of Attorney to sign Amendments to this
Registration Statement, dated July 7, 2004.
