Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of the provision for income tax expense are as follows for the years ended:

	December 31,
	2018		2017
Current taxes
Federal	$	—	$	—
State		—		—
Current taxes		—		—
Change in deferred taxes		2,520		—
Change in valuation allowance		—		—
Provision for income tax expense	$	2,520	$	—

Schedule of Deferred Tax Assets and Liabilities

The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2018 and 2017:

	December 31,
	2018		2017
Deferred tax assets:
Equity based compensation	$	154,400	$	394,504
Allowance for doubtful accounts		2,300		17,000
Net operating loss carryforward		1,161,700		625,893
Allowance for slow moving inventory		25,300		2,331
Total deferred tax assets		1,343,700		1,039,728
Valuation allowance		(1,343,700		(1,037,208	)
Deferred tax assets net of valuation allowance		—		2,520
Less deferred tax assets – non-current, net of valuation allowance		—		2,520
Deferred tax assets – current, net of valuation allowance	$	—	$	—

Schedule of Effective Income Tax Rate Reconciliation

The significant differences between the statutory tax rate and the effective tax rates for the Company for the years ended are as follows:

	December 31,
	2018			2017
Statutory tax rate		21.00	%		21.00	%
State tax, net of Federal benefits		4.35	%		3.63	%
Change in valuation allowance		(25.35	)%		(24.63	)%
Effective tax rate		—	%		—	%