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"Exempt" is an adjective meaning that certain conditions do not apply to its subject.
It can be used as a simple adjective:
Exempt employees are not required to complete time sheets.
It is more frequently used as a predicate adjective:
If you are paid a fixed salary rather than an hourly rate at work, you are exempt from certain labor laws such as overtime pay.
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Brenda's claim that she was exempt from taxation because she had earned no money was unassailable.
What is a good way to use exempt in a sentence?
Anywhere that it fits, is a good way to use it in a sentence. Though, "exempt" is a formal type of word, often found in legalese, or formally worded orders and missives. Now then, go learn the actual meaning of the word, and you'll be all set.
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