An 80% lower receiver refers to an item that some may believe it has an incomplete stage of manufacture that meets the definition of firearm frame or receiver in the Gun Control Act of 1968. You can transform the lower into a working firearm with readily available tooling from local hardware stores and the right techniques.
The answer is No. Building the firearm for yourself and your own personal use is legal under the Gun Control Act of 1968. This is on the ATF’s website under their FAQ page. You can see it here: http://www.atf.gov/firearms/faq/firearms-technology.html
There is no requirement to transfer through a Federal Firearms License Dealer with all the federal paperwork unlike its counterpart, the complete lower receiver.
Mark your firearm somehow so that should it ever be lost or stolen, you have a way to identify it. Importantly, be sure to report its loss to your local law enforcement. Please check your local and state laws.
Using a variety of readily available tools and proper techniques will enable the building an 80% lower receiver into a complete lower receiver. The most popular methods involve using a drill press or milling machine. You will need an 80% lower jig set which we stock for your convenience. As well as the type of drill you wish to use. Also, to maintain the high tolerances, the jig aids in transforming your 80% lower receiver into a precision piece.
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