Etymology
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exemption (n.)

c. 1400, exempcioun, "immunity from a law or statute, state of being free from some undesirable requirement," from Old French exemption, exencion or directly from Latin exemptionem (nominative exemptio) "a taking out, removing," noun of action from past-participle stem of eximere "remove, take out, take away; free, release, deliver, make an exception of," from ex "out" (see ex-) + emere "buy," originally "take," from PIE root *em- "to take, distribute." 

updated on May 03, 2020

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Definitions of exemption from WordNet

exemption (n.)
immunity from an obligation or duty;
Synonyms: freedom
exemption (n.)
a deduction allowed to a taxpayer because of his status (having certain dependents or being blind or being over 65 etc.);
additional exemptions are allowed for each dependent
exemption (n.)
an act exempting someone;
Synonyms: immunity / granting immunity
Etymologies are not definitions. From wordnet.princeton.edu, not affiliated with etymonline.