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I would think that most of us have built our own to fit into spaces we have in our shops. There are commercial racks available and they can be Googled, but they seem to start out at about $2500.00.
Both Bainbridge and Crescent used to offer mat storage solutions, but I haven't seen ads for them in over 20 years.
If you aren't handy at woodworking, you might want to consult with a local cabinet shop about having some built.
Even if you could find someone that wants to sell theirs, the cost of shipping and modifying might be greater than the cost of having them built.
Framer1, I suggest building work tables that serve to store sheet materials, as well as providing work surfaces. I have drawings and bills of material for several 48"x96" and 48" square table designs built out of 1/2" and 3/4" Melamine-covered MDF. If you have a table saw you can cut the pieces from 48"x96" sheets, or you can have your supplier cut the pieces according to the drawing and then assemble the pieces. These tables go together like puzzles quite easily.
As an example, the 48"x96" mat-cutting and assembly table shown here was built in 1989, before Melamine covering was economical, so I painted it white. If you have Adobe PDF Reader you can see the attached drawing. If not, let me know.