[Yo-Yo]

Glockstore sells the Polymer80 kits that are easy to finish. But like the article says, you'll end up spending $100 or so more than if you just buy a Glock.

And don't think that there is no paper trail. A few years back there was a company selling 80% Polymer AR lowers that had a different color plastic molded into the lower to show what to whittle out.

The ATF decided that because they molded in two steps, one of those steps exceeded the 80% threshold and was a firearm. The company had to turn over all of their sales records, and all of the dealers also turned over their sales records, and owners had to surrender their lowers.

http://www.thetruthaboutguns.com/2014/04/foghorn/newly-revealed-atf-letter-explains-why-ares-and-eps-80-lowers-are-illegal/

[SauronOfMordor]

This is why it makes no sense to buy an 80% lower unless for cash with no paper trail.