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LIABILITIES AND DEBT - Accrued Expenses and Other Liabilities (Details) - USD ($) | Sep. 30, 2022 | Dec. 31, 2021
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LIABILITIES AND DEBT |  |
Accrued expenses | $ 896,043 | $ 213,740
Reserve for returns | 24,673 | 33,933
Payroll related liabilities | 2,602,800 | 1,204,665
Sales tax liability | 298,149 | 268,723
Due to seller |  | 396,320
Other liabilities | 130,702 | 119,764
Accrued expenses and other liabilities, Total | 3,952,366 | 2,237,145
Estimated penalties associated with accrued payroll taxes | $ 262,000 | $ 262,000

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- Definition Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=124098289&loc=d3e6935-107765 + Details
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