- Subject to an obligation, duty, or liability, especially subject to taxation.
- Subject to certain federal workplace laws or protections, especially those requiring overtime compensation.
- Not exempt; subject to (some specified) rule. Opposite of <ant>exempt</ant>.
- 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 <contr>exempt</contr>.
- Not <xref>exempt</xref>.
- Subject to <xref>taxation</xref>; not within any category of income to which taxes are not applied.
- One who is not <xref>exempt</xref>.
- (of goods or funds) subject to taxation
- (of persons) not exempt from an obligation or liability