Untaxed

adjective

1. Not subject to being taxed.

   "During August, clothes costing less than $75 are untaxed, to try to help the poor to buy clothes and the merchants to make money."

2. Not having had the required taxes paid on it.

   "Bootleggers make good money selling untaxed cigarettes, until they are caught."

3. Not tired or strained, working well within capacity.

   "The motor was untaxed by the steep hill because the vehicle was so lightly loaded."