Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Provision Income Taxes Expense

The Company’s provision for income taxes consists of the following for the years ended December 31, 2020 and 2019:

	December 31,
	2020		2019
Current income tax provision
Federal	$	—	$	—
State		—		—
Foreign		132,403		—
Total		132,403	$	—
Deferred income tax provision
Federal		—		—
State		—		—
Foreign		—		—
Total		—		—
Total provision for income taxes	$	132,403		—

Schedule of Deferred Tax Assets and Liabilities

The Company’s deferred tax assets and liabilities as of December 31, 2020 and 2019 are as follows:

	December 31,
	2020			2019
Deferred tax assets:
NOL carryforward	$	98,165,790		$	51,247,762
R&E credit carryforward		2,559,479			2,559,479
Share-based compensation		319,397			325,571
Inventory reserve		—			23,213
Depreciation		100,157			1,754
Interest expense		1,233,203			95,077
ROU liabilities		475,645			—
Accruals and other		331,631			286,692
Total deferred tax assets		103,185,302			54,539,548
Valuation allowance		(98,874,420	)		(54,359,488	)
Deferred tax liabilities:
Intangible assets		(3,885,485	)		(180,060	)
ROU assets		(425,397	)		—
Net	$	—		$	—

Schedule of Expected Income Tax Provision (Benefit) from Applying Federal Statutory Tax Rates to the Pre-Tax Loss and Actual Income Tax Provision (Benefit)

The difference between the Company’s expected income tax provision (benefit) from applying federal statutory tax rates to the pre-tax loss and actual income tax provision (benefit) relates to the effect of the following:

	2020			2019
Federal income tax benefit at statutory rates		21.0	%		21.0	%
Permanent adjustment		0.6	%		(1.9	)%
Provision to return adjustment		—			0.4	%
State income tax benefit, net of federal benefit		3.5	%		4.4	%
Foreign rate differential		2.8	%		—
Change in valuation allowance		(28.4	)%		(23.9	)%
		(0.5	)%		0.0	%