Definition of exempt adjective from the Oxford Advanced Learner's Dictionary

 

exempt

 adjective
adjective
BrE BrE//ɪɡˈzempt//
 
; NAmE NAmE//ɪɡˈzempt//
 
 
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[not before noun] exempt (from something) if somebody/something is exempt from something, they are not affected by it, do not have to do it, pay it, etc. The interest on the money is exempt from tax. Some students are exempt from certain exams. Infant mortality was extremely high and the upper classes were not exempt. Research might be considered exempt from regulation. This income is totally exempt from taxation. Word Origin late Middle English: from Latin exemptus ‘taken out, freed’, past participle of eximere.
See the Oxford Advanced American Dictionary entry: exempt