NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) (USD $)	3 Months Ended		9 Months Ended					3 Months Ended	9 Months Ended	6 Months Ended		9 Months Ended			12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Apr. 14, 2014	Dec. 31, 2013	Sep. 30, 2014 Patent and Trademarks [Member]	Sep. 30, 2014 Licensing Agreements [Member]	Sep. 30, 2014 Licensing Agreements [Member]	Jun. 30, 2014 Cigarete Manufacturing Equipment [Member]	Sep. 30, 2014 22nd Century Asia Ltd [Member]	Sep. 30, 2014 Maximum [Member]	Sep. 30, 2014 Minimum [Member]	Sep. 30, 2014 SPECTRUM Order [Member]	Dec. 31, 2013 SPECTRUM Order [Member]	Jun. 07, 2013 Common Stock [Member]	Jun. 07, 2013 Series A One Preferred Stock [Member]	Jan. 11, 2013 Series A One Preferred Stock [Member]
Condensed Financial Statements, Captions [Line Items]
Preferred stock, shares issued																		2,500
Preferred Stock, Shares Outstanding																	2,500
Convertible Preferred Stock, Shares Issued Upon Conversion																4,166,666
Revenue Other Manufactured Products														$ 448,000	$ 5,500,000
Property, Plant and Equipment, Estimated Useful Lives												10years	3 Years
Finite-Lived Intangible Assets, Amortization Expense, after Year Five							208,000	98,000	98,000
Licenses Revenue			7,000,000
License Costs	246,434	0	246,434	0					75,000
Deferred Revenue						179,014
Property, Plant and Equipment, Additions								660,000	413,566	2,991,644
Deferred Revenue, Revenue Recognized			7,000,000
Equity Method Investment, Ownership Percentage	20.00%		20.00%		10.00%						51.00%
Amortization of Intangible Assets	$ 61,638	$ 62,667	$ 181,716	$ 170,946