The verb exempt has 2 senses (first 1 from tagged texts)
1. (1) exempt, relieve, free -- (grant relief or an exemption from a rule or requirement to; "She exempted me from the exam")
2. excuse, relieve, let off, exempt -- (grant exemption or release to; "Please excuse me from this class")
Overview of adj exempt
The adj exempt has 2 senses (first 1 from tagged texts)
1. (2) exempt -- ((of persons) freed from or not subject to an obligation or liability (as e.g. taxes) to which others or other things are subject; "a beauty somehow exempt from the aging process"; "exempt from jury duty"; "only the very poorest citizens should be exempt from income taxes")
2. nontaxable, exempt -- ((of goods or funds) not subject to taxation; "the funds of nonprofit organizations are nontaxable"; "income exempt from taxation")