Which of the following is NOT specifically addressed by the FAR?

The correct answer is that state tax regulations are not specifically addressed by the FAR. The Federal Acquisition Regulation primarily focuses on federal procurement policies and procedures, which encompass a wide range of topics critical to government acquisitions, such as environmental protection, labor relations, and foreign acquisitions.

Environmental protection is addressed within the FAR as it mandates compliance with various environmental laws and regulations to promote sustainable practices in federal contracting. Similarly, labor relations are covered under FAR regulations that relate to labor standards and contractor responsibilities to ensure fair labor practices. Foreign acquisitions are also included in the FAR since they govern how federal agencies must approach procurements involving international cooperation and acquisition of goods and services from foreign sources.

State tax regulations, however, are determined at the state level and do not fall under the jurisdiction of the FAR. Each state has its own tax laws and regulations, which are generally independent of federal procurement processes outlined in the FAR. Thus, the FAR does not address state tax issues, making it the correct choice in this context.