Income Tax (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

For financial reporting purposes, loss before provision for income taxes includes the following (in thousands):

	Year Ended December 31,
	2021		2020		2019
Domestic	$	(109,393)	$	(16,934)	$	(71,644)
Foreign	(1,402)		(1,053)		(330)
Loss before provision for income taxes	$	(110,795)	$	(17,987)	$	(71,974)

Schedule of Components of Income Tax Expense (Benefit)

The (benefit) provision for income tax expense consisted of the following (in thousands):

	Year Ended December 31,
	2021		2020		2019
Current:
Federal	$	—	$	—	$	—
State	252		127		90
Foreign	—		—		—
Total current provision	252		127		90
Deferred:
Federal	(2,280)		—		—
State	(966)		—		—
Foreign	(142)		—		—
Total deferred benefit	(3,388)		—		—
Total (benefit) provision for income taxes	$	(3,136)	$	127	$	90

Schedule of Effective Income Tax Rate Reconciliation

The (benefit) provision for income taxes differs from the amounts computed by applying the statutory federal income tax rate of 21% to pretax loss as follows (in thousands):

	Year Ended December 31,
	2021		2020		2019
Tax benefit at federal statutory rate	$	(23,267)	$	(3,777)	$	(15,115)
State taxes, net of federal benefits	(3,498)		(364)		(2,690)
Stock-based compensation	2,018		698		1,471
Warrants	(1,710)		(403)		—
Non-deductible officers' compensation	8,352		—		—
Change in valuation allowance	15,971		3,948		16,560
Other, net	(1,002)		25		(136)
Total	$	(3,136)	$	127	$	90

Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities are as follows (in thousands):

	Year Ended December 31,
	2021		2020
Deferred tax assets:
Net operating loss carryforwards	$	61,640	$	44,342
Accrued expenses and reserves	1,245		68
Stock-based compensation	4,130		732
Inventory	2,214		211
Other intangibles	49		52
Deferred revenue	—		33
Operating lease liabilities	1,441		—
Other deferred tax assets	456		378
Total gross deferred tax assets	71,175		45,816
Less valuation allowance	(61,328)		(44,576)
Total deferred tax assets	9,847		1,240
Deferred tax liabilities:
Other intangibles	(6,933)		—
Fixed assets	(2,088)		(1,206)
Operating lease right-of-use assets	(1,343)		—
Other deferred tax liabilities	(112)		(34)
Total deferred tax liabilities	(10,476)		(1,240)
Net deferred tax liabilities	$	(629)	$	—