So I am wanting to know what equipment would be required to make a ar15 lower reciever. I found sites like tacticalmachining.com that offer jigs and things. What im confused about is it is talking about an 80% lower. Are the jigs for making a full working lower minus the parts like the trigger, mag release etc from a block of metal or is it from an already cut lower. Sorry if this makes no sense, im not sure im explaining my question well enough.

Cncguns.com

Read all of it.

I will! Thx!

It is from a "mostly cut" lower. To use your term.
It is "relatively easy" to finish the 80% into a workig lower. If you had a bare lower without the trigger pin, hammer pin drilled and the back area milled... you have an 80% basically.
Wags

Here is what an 80% Quentin-Laser billet lower looks like in the as-produced 80% state of completion.  Note that there is no machining in the area for the fire control group.



The remaining 20% involves you machining the fire control cavity, drilling the hammer, trigger and selector holes through the receiver and cutting the trigger slot in the floor of the fire control cavity.  When completed to the 100% level it looks like this and is regarded as a 100% complete firearm made by you.



When anodized or coated with one of the popular finishes the job is complete.



An 80% lower completed by you does not have to be serialized but it is advisable for recognition should it be stolen and recovered.  It can be sold but only if you finished it not for the purpose of resale or profit making.

As a minimum, you will need a drill press, new sharp drill bits, and a couple of end mills.  Another almost essential item is a drilling / holding fixture for your lower that allows you to properly & easily locate and drill the essential holes in the lower.  It also acts a a guide for doing the final milling / finishing of the FC cavity.  A 2-axis slide vise attached to your drill press table is not essential but really allows you to control the drilling / milling process much like a real milling machine.