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English definition of “exempt”

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adjective [not gradable]  /ɪɡˈzempt/ us  
not having to obey a rule or to do something that is usually necessary: Nonprofit organizations are exempt from taxes.
verb [T]  /ɪɡˈzemt/ us  
The governor plans to exempt small businesses from the tax increase.
(Definition of exempt from the Cambridge Academic Content Dictionary © Cambridge University Press)
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