Accrued expenses and other current liabilities consisted of the following at the dates indicated:


	September 30, 2025		December 31, 2024
Accrued expenses and other current liabilities:
Accrued accounting and professional services costs	$	2,183,090	$	2,419,829
Sales tax payable		482,256		452,508
Excise tax payable		223,717		223,717
Provision for tax payable		525,359		—
Accrued payroll and benefit costs		182,887		207,970
Accrued legal costs		153,884		315,764
Accrued subscription costs		53,737		46,759
Accrued streaming service costs		48,698		51,308
Other current liabilities		141,860		173,163
Total accrued expenses and other current liabilities	$	3,995,488	$	3,891,018