Luxury tax inclusion in room charges reversed, changing how hotel room charges determine expenditure-tax applicability. The Board initially treated luxury tax and similar state levies as part of room charges for determining the Expenditure-tax Act's applicability while excluding such taxes from chargeable expenditure. After an appellate contrary finding, the Board withdrew its earlier circulars and accepted that luxury tax is not to be included in computing room charges, altering which hotels fall within the Act. Separately, exemptions were confined to persons under the Vienna Conventions, with prior broader administrative exemptions narrowed following legislative amendment.