Untax beer perhaps but spirits remain high (9)

I believe the answer is:

exuberant

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'high' is the definition.
(thesaurus)

'untax beer perhaps' is the wordplay.
'perhaps' indicates anagramming the letters.
'untax'+'beer'='untaxbeer'
'untaxbeer' anagrammed gives 'EXUBERANT'.

'but spirits remain' is the link.
I am not very happy about this link. Some or all of it may belong to another bit of the clue.

Can you help me to learn more?

(Other definitions for exuberant that I've seen before include "Joyously unrestrained" , "Exeunt bar, being in high spirits" , "Enthusiastic" , "Joyous" , "full of glee" .)

I've seen this clue in The Globe and Mail.

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