adjective. Subject to an obligation, duty, or liability, especially subject to taxation.

adjective. Subject to certain federal workplace laws or protections, especially those requiring overtime compensation.

adjective. Not exempt; subject to (some specified) rule. Opposite of exempt.

adjective. Not exempt from the provisions of the fair labor practises act; -- a term applied mostly to persons who are hourly employees, who are required by law to be treated in certain ways. Many salaried and management personnnel are not covered by the law and are therefore exempt.

adjective. Not exempt.

adjective. Subject to taxation; not within any category of income to which taxes are not applied.

noun. One who is not exempt.

adjective. (of goods or funds) subject to taxation

adjective. (of persons) not exempt from an obligation or liability

exempt  

assessable  dutiable  liable  ratable  rateable