EXHIBIT 11(b)


CERTIFICATION OF SHAREHOLDER REPORT

         In connection with the Certified Shareholder Report of AIM Tax-Exempt
Funds (the "Company") on Form N-CSR for the period ended March 31, 2004 as filed
with the Securities and Exchange Commission on the date hereof (the "Report"),
I, Robert H. Graham, Principal Executive Officer of the Company, certify,
pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002, that:

         (1) The Report fully complies with the requirements of Section 13(a) or
15(d) of the Securities Exchange Act of 1934; and

         (2) The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations of the
Company.





Date: May 17, 2004                           /s/ Robert H. Graham
      ------------                           -----------------------------
                                             Robert H. Graham
                                             Principal Executive Officer

         A signed original of this written statement required by Section 906, or
other document authenticating, acknowledging, or otherwise adopting the
signature that appears in typed form within the electronic version of this
written statement required by Section 906, has been provided to the Company and
will be retained by the Company and furnished to the Securities and Exchange
Commission or its staff upon request.





CERTIFICATION OF SHAREHOLDER REPORT

         In connection with the Certified Shareholder Report of AIM Tax-Exempt
Funds (the "Company") on Form N-CSR for the period ended March 31, 2004 as filed
with the Securities and Exchange Commission on the date hereof (the "Report"),
I, Robert H. Graham, Principal Executive Officer of the Company, certify,
pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002, that:

         (1) The Report fully complies with the requirements of Section 13(a) or
15(d) of the Securities Exchange Act of 1934; and

         (2) The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations of the
Company.





Date: May 17, 2004                               /s/ SIDNEY M. DILGREN
      ------------                               ----------------------------
                                                 Sidney M. Dilgren
                                                 Principal Financial Officer

         A signed original of this written statement required by Section 906, or
other document authenticating, acknowledging, or otherwise adopting the
signature that appears in typed form within the electronic version of this
written statement required by Section 906, has been provided to the Company and
will be retained by the Company and furnished to the Securities and Exchange
Commission or its staff upon request.