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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2022
INCOME TAXES |
Schedule of income tax provision (benefit) recognized | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended December 31,
​ | ​ | 2022 | ​ | 2021 | ​ | 2020
Current provision: | ​ | ​ | ​ | ​ | ​ | ​
Federal | ​ | $ | 166 | ​ | $ | — | ​ | $ | —
State | ​ | ​ | 4,540 | ​ | ​ | 3,142 | ​ | ​ | 830
​ | ​ | ​ | 4,706 | ​ | ​ | 3,142 | ​ | ​ | 830
Deferred benefit: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Federal | ​ | $ | (4,631) | ​ | $ | (61,445) | ​ | $ | —
State | ​ | ​ | (3,920) | ​ | ​ | (16,588) | ​ | ​ | —
​ | ​ | ​ | (8,551) | ​ | ​ | (78,033) | ​ | ​ | —
(Benefit from) provision for income taxes | ​ | $ | (3,845) | ​ | $ | (74,891) | ​ | $ | 830
​
Schedule of reconciliation of income tax expense (benefit) at statutory federal income tax rate to income taxes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Years Ended December 31, | ​
​ |  | 2022 |  | 2021 |  | 2020 |
Federal income tax expense at statutory rate |  | 21.0 | % | 21.0 | % | 21.0 | %
(Increase) decrease income tax (benefit) resulting from: | ​ | ​ | ​ | ​ | ​ | ​ | ​
State income tax, net of federal benefit | ​ | 5.0 | ​ | 2.9 | ​ | 5.1 | ​
Permanent differences | ​ | (1.9) | ​ | (3.9) | ​ | 1.1 | ​
Stock compensation | ​ | (5.1) | ​ | (18.8) | ​ | (3.0) | ​
Research and development credit |  | 0.7 | ​ | 16.3 | ​ | (1.1) | ​
Transaction costs |  | (4.4) | ​ | — | ​ | — | ​
Change in tax rates and other |  | (2.0) | ​ | — | ​ | — | ​
Change in valuation allowance |  | — | ​ | 2,202.5 | ​ | (20.1) | ​
Effective income tax rate |  | 13.3 | % | 2,220.0 | % | 3.0 | %
​
Schedule of significant components of deferred tax assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended December 31,
​ | ​ | 2022 |  | 2021
Deferred tax assets: |  | ​ |  |  | ​ |
U.S. and state net operating loss carryforwards | ​ | $ | 56,982 | ​ | $ | 31,400
Research and development credits | ​ |  | 5,036 | ​ |  | 5,470
Operating lease liabilities | ​ | ​ | 2,131 | ​ | ​ | 2,321
Returns and discounts | ​ | ​ | 19,423 | ​ | ​ | 23,072
Stock-based compensation | ​ | ​ | 6,776 | ​ | ​ | 7,838
Accruals and other | ​ | ​ | 5,228 | ​ | ​ | 2,210
163(j) Carryforward | ​ | ​ | 3,647 | ​ | ​ | —
Capitalized R&D | ​ | ​ | 929 | ​ | ​ | —
Intangible assets | ​ | ​ | 23,592 | ​ | ​ | 12,699
Gross deferred tax assets: | ​ |  | 123,744 | ​ |  | 85,010
Valuation allowance | ​ |  | (5,254) | ​ |  | (1,966)
Total deferred tax assets: | ​ |  | 118,490 | ​ |  | 83,044
Deferred tax liabilities: | ​ | ​ | ​ | ​ | ​ | ​
Debt discount | ​ | ​ | (406) | ​ | ​ | —
Operating lease assets | ​ | ​ | (1,778) | ​ | ​ | (2,024)
Inventory | ​ | ​ | (3,918) | ​ | ​ | —
Intangible assets | ​ | ​ | (84,167) | ​ | ​ | —
Property and equipment | ​ | ​ | (4,271) | ​ | ​ | (2,978)
Total deferred tax liabilities: | ​ | ​ | (94,540) | ​ | ​ | (5,002)
Net deferred tax assets | ​ | $ | 23,950 | ​ | $ | 78,042
​
Schedule of reconciliation of gross unrecognized tax benefits | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended December 31,
​ | ​ | 2022 |  | 2021 | ​ | 2020
Gross UTB Balance at January 1 |  | $ | 654 |  | $ | 586 | ​ | $ | 578
Additions based on tax positions related to the current year | ​ | ​ | — | ​ | ​ | 67 | ​ | ​ | 36
Additions for tax positions related to acquisitions | ​ |  | 10,930 | ​ |  | — | ​ |  | —
(Reductions) additions for tax positions of prior years | ​ | ​ | (184) | ​ | ​ | 1 | ​ | ​ | (28)
Gross UTB Balance at December 31 | ​ | $ | 11,400 | ​ | $ | 654 | ​ | $ | 586
​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Net UTB impacting the effective tax rate at December 31 excluding valuation allowance impacts, if any | ​ | $ | 11,368 | ​ | $ | 500 | ​ | $ | 560

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