If you need to give your clients special tax rates or make them tax-exempt, you can adjust your store to meet this need by setting up tax rates specifically for different membership levels.
To set membership-specific tax rates:
Set up taxes in the Store Setup -> Taxes section of your store's Admin area. See more details here.
Disable the "Use the same tax rates for all user membership levels" option when configuring taxes.
Create a new tax rate or edit an existing one specifying the required membership.
Be sure to save your changes.
A detailed description of the tax configuration process is available in the section Taxes.