INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2018

INCOME TAXES

Schedule of provision (benefit) for income taxes

	For the Years Ended December 31,
	2018		2017		2016
Current tax provision (benefit)
Federal	$	(13,318)	$	—	$	—
State		—		848		1,132
Total current provision (benefit)		(13,318)		848		1,132
Deferred tax provision (benefit)
Federal		—		(188,456)		—
State		—		—		—
Total deferred tax provision (benefit)		—		(188,456)		—
Total income tax provision (benefit)	$	(13,318)	$	(187,608)	$	1,132

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

	December 31,
	2018		2017
Deferred tax assets
Net operating loss carry forwards	$	6,668,238	$	6,127,210
Accrued expenses and reserves		436,627		509,666
Employee stock option expense		76,150		76,150
Nonemployee stock option expense		8,268		8,268
Inventory		132,114		224,353
Impairment		112,000		112,000
Deferred tax assets		7,433,397		7,057,647
Deferred tax liabilities
Property and equipment		(1,281,999)		(1,231,693)
Deferred tax liabilities		(1,281,999)		(1,231,693)
Net deferred assets		6,151,398		5,825,954
Valuation allowance		(6,151,398)		(5,825,954)
Net deferred tax assets	$	—	$	—

Schedule of reconciliation of income taxes based on the federal statutory rate and the effective income tax rate

	December 31,
	2018		2017		2016
Income tax at the federal statutory rate	21.0	%	35.0	%	35.0	%
State tax, net of federal tax	3.5		2.9		2.9
Change in valuation allowance	(24.3)		85.9		(39.1)
Permanent differences	(0.3)		5.7		4.7
Return-to-provision and other	—		(37.6)		(3.5)
Tax Reform and Jobs Act tax rate change	0.1		(81.1)		—
Incentive stock options	—		(6.0)		—
Effective tax rate	—	%	4.8	%	—	%