INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

INCOME TAXES

Schedule of provision for income taxes

	For the Years Ended December 31,
	2012		2011		2010
Current tax provision (benefit)
Federal	$	1,785	(29,070	)	$	(204,507	)
State	8,033		42,867		28,450
Total current provision (benefit)	9,818		13,797		(176,057		)
Deferred tax provision (benefit)
Federal	—		—		—
State	—		—		—
Total deferred tax provision (benefit)	—		—		—

	2012		2011		2010
Total income tax provision (benefit)	$	9,818	$	13,797	$	(176,057	)

Schedule of tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities

	December 31,
		2012			2011
Deferred tax assets
Net operating loss carryforwards	$	4,873,433		$	3,372,994
Accrued expenses and reserves		1,165,658			1,118,679
Employee stock option expense		295,696			682,810
Inventory		319,830			397,449
Non-employee stock option expense		15,546			79,939
Deferred tax assets		6,670,163			5,651,871
Deferred tax liabilities
Property and equipment		(631,109	)		(768,455	)
Deferred tax liabilities		(631,109	)		(768,455	)
Net deferred assets		6,039,054			4,883,416
Valuation allowance		(6,039,054	)		(4,883,416	)
Net deferred tax assets	$	—		$	—

Schedule of reconciliation of income taxes based on the federal statutory rate and the provision (benefit) for income taxes

	December 31,
	2012		2011		2010
Income tax (benefit) at the federal statutory rate	35.0	%	35.0	%	35.0	%
State tax (benefit), net of federal (benefit)	2.9		2.9		2.9
Increase in valuation allowance	(28.0	)	—		—
Permanent differences	1.2		2.0		9.1
Return to accrual adjustments	—		(2.8	)	(15.0	)
Alternative minimum tax	—		3.4		5.8
Adjustment to temporary differences for stock options	(11.0	)	—		—
Release of valuation allowance – Net operating loss carryforward	—		(39.0	)	(45.2	)
Other	(0.3	)	(0.5	)	(0.5	)
Effective tax (benefit) rate	(0.2	)%	1.0	%	(7.9	)%