INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Income tax provision

	December 31,			December 31,
	2016			2015
Current:
Federal	$	-		$	-
State		456			975
Total current		456			975
Deferred:
Federal		-			571,125
State		(372,409	)
Change in valuation allowance		(198,716	)
Total deferred		-			-
Income tax provision (benefit)	$	456		$	975

Effective Income Tax Rate

	December 31,			December 31,
	2016			2015
U.S. federal statutory tax rate		34.00	%		34.00	%
State tax benefit, net		5	%		(0.02	)%
Gain on stock price guarantee		-			-
Other		41.65	%		(0.02	)%
Valuation allowance		(80.94	)%		(33.99	)%
Effective income tax rate		(0.13	)%		(0.03	)%

Components of Deferred Tax assets and liabilities

	December 31,			December 31,
	2016			2015
Deferred tax assets:
NOL's	$	16,478,100		$	16,018,000
Inventory and other reserves		40,000			40,000
Depreciation and amortization		(1,438,600	)		6,000
Change in value of stock		340,700			406,900
NQ stock option expense		705,400			689,000
Other		55,000			(500	)
Total deferred tax assets		16,180,600			17,159,400
Valuation allowance		(17,441,000	)		(17,159,400	)
Net deferred tax liabilities	$	(1,260,400	)	$	-