This is the response from Marriott:

"I apologize that not all charges are eligible for credit; such as service charges, resort fees, room upgrade charges, room/city/state taxes, catering, meeting room rentals, audiovisual equipment or banquet services, and paid outs - Charges added to member's folio for goods/services that are not Marriott revenue."

I responded back that I cannot find anywhere in their T and C's that room upgrade charges are ineligible for points earning. Can anyone? Because I had no idea this was the case and it makes me cranky.