Note 11 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	Year Ended December 31,
	2020			2019
Expected federal income tax benefit	$	(3,743,870	)	$	(3,620,353	)
Stock compensation		26,114			661,887
Other permanent items		1,081,835			154,036
Other deferred items		(350,113	)		1,069,111
Effect of change in valuation allowance		2,986,034			1,735,319
Actual federal income tax benefit	$	-		$	-

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	As of December 31,
	2020			2019
Deferred tax assets
Obsolete inventory	$	21,881		$	21,881
Accrued vacation		35,933			35,872
Accrued bonuses		-			5,593
Stock-based compensation		2,407,591			1,970,789
Lease obligation		3,791			10,601
Intangible assets, net		449,001			508,289
Contribution, carryforward		541			735
Net operating loss carryforwards		7,118,178			4,505,111
Other		997			-
Valuation allowance		(10,034,122	)		(7,048,088	)
Deferred tax asset	$	3,791		$	10,783
Deferred tax liabilities
Other	$	-		$	(182	)
Right-of-use asset		(3,791	)		(10,601	)
Net deferred tax asset	$	-		$	-