<TABLE> <S> <C>


<ARTICLE>   6
            
<CIK>        0000764860
             
<NAME>  FLAGSHIP MICHIGAN TRIPLE TAX EXEMPT FUND
                                 
<SERIES>
                                 
<NUMBER>                         023
                                 
<NAME>                           CLASS C
                                 
<MULTIPLIER>                     1
                                 
                                 
                                 
<S>                              <C>
<PERIOD-TYPE>                 6-MOS
                              
<FISCAL-YEAR-END>             MAY-31-1997
                              
<PERIOD-START>                JUN-01-1996
                              
<PERIOD-END>                  NOV-30-1996
                              
<INVESTMENTS-AT-COST>         274,241,432
                              
<INVESTMENTS-AT-VALUE>        296,159,642
                              
<RECEIVABLES>                 5,673,287
                              
<ASSETS-OTHER>                1,106,098
                              
<OTHER-ITEMS-ASSETS>          0
                              
<TOTAL-ASSETS>                302,939,027
                              
<PAYABLE-FOR-SECURITIES>      722,600
                              
<SENIOR-LONG-TERM-DEBT>       0
                              
<OTHER-ITEMS-LIABILITIES>     1,978,289
                              
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<SENIOR-EQUITY>               0
                              
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<SHARES-COMMON-STOCK>         3,650,883
                              
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<ACCUMULATED-NII-CURRENT>     0
                              
<OVERDISTRIBUTION-NII>        (6,397)
                              
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<OVERDISTRIBUTION-GAINS>      0
                              
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<DIVIDEND-INCOME>             0
                              
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<OTHER-INCOME>                0
                              
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<EQUALIZATION>                0
                              
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<DISTRIBUTIONS-OF-GAINS>      0
                              
<DISTRIBUTIONS-OTHER>         0
                              
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<ACCUMULATED-NII-PRIOR>       0
                              
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<RETURNS-OF-CAPITAL>          0.00
                              
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<EXPENSE-RATIO>               1.43
                              
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<AVG-DEBT-PER-SHARE>          0.01
                              
        







</TABLE>