From Latin 'eximere' (to take out) — to be exempt is to be taken out of an obligation.
Free from an obligation or liability imposed on others; not subject to a particular duty, requirement, or tax.
From Latin 'exemptus,' past participle of 'eximere' (to take out, to remove, to free), a compound of 'ex-' (out of) + 'emere' (to take, to buy, to obtain). The original Latin sense was physical removal — taking something out of a pile or a group. The legal sense of freeing someone from an obligation developed in Roman law, where 'eximere' was used for releasing someone from a duty or penalty. English borrowed the word through Old