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Income Taxes - Schedule of Difference Between Actual Income Tax Provision and Income Taxes (Details) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Income Taxes Differencebetweenthe Actual Income Tax Provisionand Income Taxes [Abstract]      
Consolidated income from continuing operations before income taxes - all domestic $ 99,508 $ 16,846 $ 2,513
Income from continuing operations before income taxes of non-taxable entities (119,457) (16,902) (8,881)
Loss from continuing operations before income taxes of corporate entities (19,949) (56) (6,368)
Federal income tax benefit at statutory rate (4,189) (11) (1,337)
Increase (decrease) due to:      
Rate difference on NOL carryback [1] (1,003)    
Nondeductible expenses 1 54 132
Basis difference of acquired assets     (648)
State income taxes, net of federal income tax benefit [2] (2,712) (995) (880)
Non-taxable refund (45) (278)  
Income tax benefit $ (7,948) $ (1,230) $ (2,733)
[1]

The CARES Act allows a 5-year carryback of net operating losses generated in 2020, which resulted in the recognition of an incremental benefit at the 34% statutory federal rate in effect for 2015 through 2017 relative to the current statutory federal rate of 21%.
[2] The state tax benefit was primarily driven by changes in apportionment due to a reduction in gross receipts in certain combined filing states where we were generally in a net deferred tax liability position and an increase in gross receipts in separate company filing states that do not conform to federal bonus depreciation rules where we are generally in a net deferred tax asset position. See Note 24 for information regarding the conversion of company operated sites to dealer operated sites, which resulted in a reduction in gross receipts primarily in combined filing states. See Note 5 for information regarding the acquisition of retail and wholesale assets, which resulted in an increase in gross receipts primarily in separate filing states.