ID S1099

Declares that firearm suppressors manufactured commercially or privately in Idaho and remaining within Idaho borders are not subject to federal law, registration, federal stamps, or tax fees under congressional interstate commerce authority.

Defines "firearm suppressor" as any device for quieting, muffling or diminishing the report of a portable firearm, including component parts designed for assembly or fabrication.

Exempts generic and insignificant parts (springs, screws, nuts, pins) and basic unmachined materials from federal regulation if incorporated into Idaho-manufactured suppressors.

Requires suppressors manufactured or sold in Idaho under this section to be stamped with "Made in Idaho" on a central metallic part.

Directs the Attorney General to defend Idaho citizens or manufacturers prosecuted by the federal government for manufacturing, selling, transferring, or possessing suppressors made and retained exclusively within Idaho.