INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes for the year ended December 31, 2021, 2020 and 2019 consisted of the following:

	Year ended December 31,
	2021		2020		2019
Current
Federal	$	—	$	—	$	—
State	50		8		50
Foreign	3		—		—
Total current	53		8		50
Deferred
Federal	—		—		—
State	—		—		—
Foreign	—		—		—
Total deferred	—		—		—
Total provision	$	53	$	8	$	50

Schedule of Deferred Tax Assets and Liabilities

As of December 31, 2021 and 2020, the Company’s net deferred tax liabilities consisted of the following:

	December 31, 2021		December 31, 2020
Net operating losses	$	69,760	$	41,170
Provision for doubtful accounts	679		498
Inventory reserves	175		86
Accrued expenses	4,107		804
Warrant expense	—		4
Deferred revenue	3,372		1
Unrealized foreign exchange gain/loss	4		—
Stock-based compensation	2,812		139
Intangible assets	280		280
Convertible notes	—		593
Charitable contributions	24		4
R&D tax credits	343		343
Total deferred tax assets before valuation allowance	81,556		43,922
Valuation allowance	(77,907)		(41,787)
Deferred tax assets net of valuation allowance	3,649		2,135
Deferred commissions	(332)		(176)
Unrealized foreign exchange gain/loss	—		(6)
Fixed assets	(3,317)		(1,953)
Total deferred tax liabilities	(3,649)		(2,135)
Deferred tax liabilities, net	$	—	$	—

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation of the Company’s effective tax rate to the statutory federal rate is as follows:

	December 31, 2021				December 31, 2020
	$		%		$		%
Federal statutory rate	$	(34,916)	21.00	%	$	(13,857)	21.00	%
Permanent items	5,118		(3.08)		338		(0.51)
State and local taxes, net of federal taxes	(7,110)		4.28		(3,560)		5.39
Deferred rate changes	6		—		(17)		0.03
Foreign operations	3		—		—		—
Valuation allowance	36,042		(21.68)		16,441		(24.91)
Other	910		(0.55)		663		(1.00)
Effective tax rate	$	53	(0.03	%)	$	8	—	%