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Income Taxes (Tables)

12 Months Ended

Jan. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of deferred income taxes

		2021				2020
Deferred Income Tax Assets
Federal net operating loss carryforward		$	7,762,784			$	12,455,237
State net operating loss carryforward			1,817,622				2,485,074
Intangible assets			286,297				244,053
Accrued liabilities			4,422,738				1,833,549
Equity-based compensation			1,082,820				503,201
Property and equipment			640,581				1,748,593
Merchandise inventories			330,333				254,034
Charitable Contributions			9,615				-
Total Deferred Income Tax Assets			16,352,790				19,523,741
Valuation Allowance			(16,352,790	)			(19,523,741	)
Net Deferred Income Tax Asset		$	-			$	-

Schedule of federal income tax rate to pre-tax income

		2021				2020
Provision (benefit) at Federal Statutory rates		$	3,110,696			$	(3,183,958	)
Permanent adjustments			(410,550	)			(847,531	)
State tax, net of Federal provision (benefit)			495,442				(582,572	)
Federal True-ups			61,052				(393,702	)
Uncertain tax positions- NOLS			-				(10,753,384	)
Change in valuation allowance			(3,170,951	)			15,804,459
Income tax provision		$	85,689			$	43,312

Schedule of federal, state and local corporate income taxes

		2021				2020
Current taxes:
U.S. federal		$	-			$	-
State and local			85,689				43,312
Total current tax expense		$	85,689			$	43,312
Deferred taxes:
U.S. federal		$	-			$	-
State and local			-				-
Total deferred tax expense (benefit)		$	-			$	-
Total tax provision		$	85,689			$	43,312

Schedule of percentage

		2021				2020
Provision (benefit) at Federal Statutory rates			21.0	%			-21.0	%
Permanent adjustments			-2.8	%			-5.6	%
State tax, net of Federal provision (benefit)			3.4	%			-3.8	%
Federal True-ups			0.4	%			-2.6	%
Uncertain tax positions- NOLS			0.0	%			-70.9	%
Change in valuation allowance			-21.4	%			104.2	%
Income tax provision			0.60	%			0.30	%

Schedule of unrecognized tax benefits

		2021				2020
Beginning balance		$	-			$	10,753,384
Additions for tax positions acquired			-				-
Additions for tax positions related to current year			-				-
Tax positions of prior years:
Payments			-				-
Settlements			-				-
Release			-				(10,753,384	)
Ending balance		$	-			$	-

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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