Economic Nexus legislation refers to the laws that determine when a business must collect and remit sales tax in a particular state based on the economic activity a business has in a state, rather than its physical presence. This can have a significant impact on dealers in the trailer rack industry who sell across state lines, as they may be required to collect and remit sales tax if they meet a certain threshold of economic activity in that state, even if they don't have a physical location in that state. The South Dakota v. Wayfair Supreme Court ruling in 2018 is one example of Economic Nexus legislation that has recently gone into effect. It's important to stay informed and compliant with state laws and to consult with a tax professional to ensure compliance with all state sales tax laws.