RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2011
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	Note 7. RELATED PARTY TRANSACTIONS The Company utilized the services of an entity that is owned 50% by its President and Chief Executive Officer. The entity performed fulfillment services and leasing of warehouse space to the Company prior to its move to new facilities in the second quarter of 2011. Upon its move to its new facilities such services ceased. Amounts paid to this entity for the years ended December 31, 2011 and 2010 were $105,000 and $239,680, respectively. Mr. Adam Frija serves as our director of licensing and business development for which he is paid $60,000 per year. He is the brother of Mr. Kevin Frija, the chief executive officer, president and sole director of the Company. Included in accounts payable on the accompanying consolidated balance sheets at December 31, 2011 and 2010 are payables of approximately $0 and $88,000, respectively, due and owing to Mr. Jeffrey Holman, Mr. Isaac Galazan and Mr. Doron Ziv for their past consulting services to the Company. Messrs. Holman, Galazan and Ziv are directors of Smoke Anywhere and greater than 5% stockholders of the Company. Effective January 1, 2012, Messrs. Holman, Galazan and Ziv became at-will employees of the Company at an annual salary of $78,000 per person.

The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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+ Details