verb (used with object)
to free from an obligation or liability to which others are subject; release: to exempt a student from an examination.
released from, or not subject to, an obligation, liability, etc.: organizations exempt from taxes.
a person who is exempt from an obligation, duty, etc.
(in Britain) exon.

1325–75; (adj.) Middle English < Old French < Latin exemptus, past participle of eximere to take out, free, release, equivalent to ex- ex-1 + emptus (past participle of emere to buy, obtain); (v.) late Middle English exempten < Old French exempter, derivative of exempt

exemptible, adjective
nonexempt, adjective, noun
preexempt, verb (used with object)
quasi-exempt, adjective
unexempt, adjective
unexempted, adjective
unexemptible, adjective
unexempting, adjective

1. except, excuse, relieve.
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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World English Dictionary
exempt (ɪɡˈzɛmpt)
1.  (tr) to release from an obligation, liability, tax, etc; excuse: to exempt a soldier from drill
2.  freed from or not subject to an obligation, liability, tax, etc; excused: exempt gilts; tax-exempt bonus
3.  obsolete set apart; remote
4.  a person who is exempt from an obligation, tax, etc
[C14: from Latin exemptus removed, from eximere to take out, from emere to buy, obtain]

Collins English Dictionary - Complete & Unabridged 10th Edition
2009 © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
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Word Origin & History

late 14c., from L. exemptus, pp. of eximere "release, remove," from ex- "out" + emere "buy," originally "take," from PIE base *em- "to take" (cf. O.C.S. imo "to take," Lith. imui, Skt. yamati "holds, subdues"). For sense shift from "take" to "buy," compare O.E. sellan "to give," source of Mod. Eng.
sell "to give in exchange for money;" Heb. laqah "he bought," originally "he took;" and colloquial Eng. I'll take it for "I'll buy it."

mid-15c., from M.Fr. exempter, from exempt (adj.); see exempt (adj.). Related: Exempted; exempting.
Online Etymology Dictionary, © 2010 Douglas Harper
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Example sentences
Let's keep the discussion to the nonprofit tax exempt colleges, please.
Everyone has work to do and we are not exempt.
No one is exempt.
If companies use boats flying under other countries' flags, they'd be exempt.
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