What Is the Meaning of a Luxury Tax?

The luxury tax is applied to the purchasing of high cost goods and services that are a luxury because of not being identified as essential goods that are necessary for survival.

The tax revenue is supposedly used as a significant source of funds to finance public services (according to an article that was clearly A.I. generated).

Are phone and internet services goods that require a luxury tax?
Are mobile phones and computers so costly because the purchase price includes a luxury tax?
Are actual comm service utilities a luxury on which the luxury tax should be imposed when phones and computers are no longer a luxury - though using them continues to include a luxury tax?