Final answer:
The section of a listing agreement that states tax exemptions is typically referred to as the "Tax Exemption Clause."
Step-by-step explanation:
The section of a listing agreement that states tax exemptions is typically referred to as the "Tax Exemption Clause." This clause outlines any exemptions or advantages that a property may have in terms of tax obligations. It is important to carefully review and understand this clause when entering into a listing agreement.