Income Taxes (Tables)

3 Months Ended

Sep. 30, 2020

Income Tax Disclosure [Abstract]

Schedule of Effective Tax Rate Differed from Federal Statutory Income Tax Rate

The Company's effective tax rate differed from the federal statutory income tax rate for the three months ended September 30, 2020 and 2019 as follows:

Federal statutory rate	21%
State tax, net of federal tax effect	5.31%
Valuation allowance	-26%
Effective tax rate	0%

Schedule of Deferred Tax Assets and Liabilities

The Company's deferred tax assets and liabilities as of September 30, 2020 and June 30, 2020, are summarized as follows:

		September 30, 2020	June 30, 2020
Federal
	Deferred tax assets	$              7,216,100	$                      4,825,100
	Less valuation allowance	(7,216,100)	(4,825,100)
	Deferred tax liabilities	-	-
		-	-
State
	Deferred tax assets	1,926,900	1,290,900
	Less valuation allowance	(1,926,900)	(1,290,900)
	Deferred tax liabilities	-	-
		-	-
	Net Deferred Tax Assets	$                           -	$                                   -

Schedule of Significant Components of Deferred Tax Assets

The significant components of deferred tax assets as of September 30, 2020 and June 30, 2020, are as follows:

		September 30, 2020	June 30, 2020
Net operating loss carryforwards		$              8,681,800	$                      5,767,000
Valuation allowance		(9,143,000)	(6,116,000)
Goodwill		273,600	278,900
Property and equipment		(10,200)	(10,500)
Intangible assets		153,000	35,800
Inventory allowance		17,800	17,800
Warranty accrual and other		27,000	27,000
	Net Deferred Tax Assets	$                           -	$                                   -