(a) For the purposes of this subchapter, a firearm suppressor is manufactured in this state if the item is manufactured:
(1) in this state from basic materials; and
(2) without the inclusion of any part imported from another state other than a generic and insignificant part.
(b) For the purposes of this subchapter, a firearm suppressor is manufactured in this state if it is manufactured as described by Subsection (a) without regard to whether a firearm imported into this state from another state is attached to or used in conjunction with the suppressor.