INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The components of income tax expense (benefit) related to income (loss) from operations are as follows:

	Years Ended December 31,
	2016			2015
Current:
Federal	$	—		$	5,272
State		37,437			64,948
Deferred:
Federal		(340,183	)		244,737
State		(49,488	)		30,983
	$	(352,234	)	$	345,940

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

The following is a reconciliation of the maximum statutory federal tax rate to the Company’s effective tax relative to operations:

	Years Ended December 31,
	2016			2015
	% of			% of
	Pre Tax			Pre Tax
	Earnings			Earnings
Statutory federal income tax rate		(34.0	)%		34.0	%
Statutory state income tax rate		(6.0	)		6.0
State income tax net of federal tax benefit		7.7			3.6
Net change in valuation allowance		11.9			—
Permanent differences		6.9			1.8
Other		(2.6	)		2.5
		(16.1	)%		47.9	%

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

The components of deferred income taxes are as follows:

	December 31,
	2016			2015
Deferred tax assets:
Uniform capitalization of inventory costs for tax purposes	$	166,017		$	158,599
Reserves on inventories		619,636			444,115
Reserves on product returns		48,564			—
Accruals		—			10,000
Tax effect of goodwill		(540,557	)		(507,524	)
Book depreciation over tax		(121,890	)		(43,514	)
Other timing differences		135,156			105,725
Net operating loss carryforward		12,559,023			11,035,216
		12,865,949			11,202,617
Valuation allowance for deferred tax assets		(5,462,349	)		(4,188,688	)
	$	7,403,600		$	7,013,929