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Can you please provide further details on your requirement? Do you mean you want to add a button on your paypal wizard to make certain customers tax exempt?
There is currently no button on the Paypal wizard to make your customers tax exempt. Only the products displayed on the paypal field can have tax exemptions. To learn more about the Tax option on your payment field, please check out this guide: How to Add Tax to Your Payment Form
I will wait for your response.