From the Super Mario Wiki, the Mario encyclopedia
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Tacks are a basic item found in Mario Kart Arcade GP, Mario Kart Arcade GP 2, and Mario Kart Arcade GP DX. They are gold nails. If used, the player scatters the Tacks behind their kart. If rivals run over them, the Tacks can pop their tires, making it more difficult to control their Kart.