
| Owner: Daviyon Location: Pikeville, North Carolina Vehicle: 1990 Nissan 240SX Nickname: DriftTax Platform: S13 chassis with S14 SR20DE VVL swap Experience Level: Less than two years in drift Build Status: Street-driven, event-ready drift car |
Some builds are bought. Others are created. Daviyon’s 1990 Nissan 240SX, better known as DriftTax, was resurrected.
Hailing from Pikeville, North Carolina, Daviyon stepped into the rear wheel drive world less than two years ago with zero drifting experience. His first platform was a 1990 Miata he built from the ground up. But the chassis felt small. He wanted something bigger, something iconic, something that could truly express his personality and push his driving limits.
Scrolling Marketplace one day, he found it: a 1990 240SX rep Sileighty project car. Rough. Incomplete. Barely running. Three hours later, he was driving what he jokingly calls a “death trap” home, unaware that nearly every part on the car would need to be replaced or repaired. That is where DriftTax was born.
From Shell to Street Weapon
When Daviyon bought the car, it had no HVAC, no proper interior, and wiring that could only be described as chaos. The Japanese-imported S14 SR20DE swap had been wired incorrectly. Instead of giving up, he stripped the car completely and rewired it front to back himself, repairing the harness and correcting the engine wiring.
He added an Apexi Neo AFC and got the car running naturally aspirated. After painting it silver, he brought it out to a CMD drift event. That is when reality hit. Second gear was painfully slow and bogging. The car wasn’t keeping up with his ambition.
The solution was simple in theory and intense in execution: turbo it.
Within weeks, Daviyon sourced parts, fabricated components himself, and dove deep into research. Tuning became the biggest challenge, but persistence paid off. By his second drift event, the transformation was undeniable. The car finally matched his vision.





“This isn’t a cosmetic drift build. It’s engineered for seat time, reliability, and pushing limits event after event.“
Interior Built for Control
Inside DriftTax, everything serves a purpose. NRG short hub with suede steering wheel puts control directly in the driver’s hands. An NRG Prizma bucket seat in purple with 5-point harness keeps Daviyon locked in during transitions. An inline hydro e-brake from PartshopMAX handles initiation duties, while AEM wideband, Glowshift gauges, and a turbo timer keep him informed about what the engine is doing under boost. It’s raw. It’s stripped. It’s functional.
Daviyon describes it as a rough ride but a fun time. Comfort is secondary. Feedback is everything. When you’re fighting angle, managing throttle, and reading the car’s behavior through every input, luxury amenities become irrelevant.
It’s aggressive without apology. On the streets, people mistake it for a Skyline. Daviyon laughs every time because he knows the 240SX platform has earned its place in JDM history without needing to pretend to be something else.


Behind the Wheel
When he lines up on grid and the starter signals go, adrenaline takes over. He dumps the clutch, the rear tires light up, second gear engages, counter steer, and clutch kick. Everything you learned about normal driving disappears. The car rotates. You fight it while maintaining speed and angle. Transitions come fast. Cameras wait at the finish line documenting every mistake and every perfect link. Crossing the line brings relief and hunger at the same time. One clean lap down. Time to do it again, but better.
Drifting demands commitment. It punishes hesitation. But Daviyon thrives in that environment. If something breaks, he fixes it. He’s a self-proclaimed DIY specialist who learned through YouTube tutorials, forum posts, and trial and error. Failure is part of the process, not the end of it.
A Fire, a Hose, and a Deadline
One week before an event, disaster struck. The turbo feed line failed as he parked at home. The car caught fire instantly. Flames engulfed components, smoke filled the air, and panic set in. Luckily, a water hose was within reach. Most people would have parked the project for months. Daviyon rebuilt what burned, rewired what melted, and barely made it to the event. Few people even knew what happened because the car showed up looking like nothing had gone wrong. That is the mindset behind DriftTax: adapt, rebuild, and keep moving forward.

Community and Influence
Daviyon’s favorite local meet is CNC Morrisville, where the 240SX platform gets the respect it deserves. One of the most memorable shows was Donuts N Booty, where he first saw this exact car and truly had fun in a show environment that celebrated builds like his. His dream event? Import Face Off, the showcase that brings together the best JDM builds from across the country.
He runs Fullway and Ironman tires for their affordability and grip balance. Yes, he washes the car with Dawn and Lux Wash N Wax because it works and doesn’t break the budget. Pizza is fuel. AutoZone is home base when parts are needed fast.
He gives shoutouts to NRG Innovations, Glowshift, AEM, DMAX, and Origin for being part of the culture and build inspiration that keeps the 240SX scene alive.

Why It Matters
The 240SX chassis is one of the most iconic platforms of the 1990s. Lightweight, rear wheel drive, affordable, and endlessly modifiable, it became the foundation of American drift culture. But for Daviyon, it represents more than nostalgia. It represents growth.
He never imagined owning a 240SX during the era of inflated “drift tax” prices when clean examples commanded premium dollars and project cars disappeared overnight. Now he drives one that he rebuilt with his own hands. It draws attention everywhere it goes. It inspires younger enthusiasts who see what’s possible when you commit to learning and doing the work yourself.
More importantly, it makes him better with every session. His goal moving forward is simple: maintain it, drive it, gain seat time. A custom livery is in progress, and he’s focused on building a drift team community with his brother. Eventually, he plans to build another S13 with a turbocharged K series as a dedicated competition car. For now, DriftTax is the classroom where every lap teaches something new about car control, mechanical sympathy, and what happens when you refuse to let obstacles stop progress. And Daviyon is just getting started.
Built different. Driven hard. No excuses.
Performance Modifications
| Japanese Imported SR20DE (S14) with VVL (Unopened), https://www.nissan-global.com Apexi Neo AFC, https://www.apexi-usa.com EpartsGoGo Top Mount Cast Manifold (SR20DET), https://www.ebay.com/str/epartsgogo Vevor GT3582R Turbocharger, https://www.vevor.com Vortex Carbon Style Air Filter, https://www.vortexmotorsport.com Noname Oil Feed Line, https://www.enjukuracing.com GPI Racing 4–3 Inch Coupler for Z32 MAF, https://www.gpiracing.com Z32 MAF Upgrade (Nissan 300ZX MAF), https://conceptzperformance.com Emusa 44mm Wastegate (8psi Spring), https://www.emusausa.com 4 Bolt Downpipe (Custom Fabricated), https://www.summitracing.com CX Racing -10 Oil Drain Line, https://www.cxracing.com Noname SR20DET Intercooler Piping Kit (Customized), https://www.enjukuracing.com Noname 3 Ply Couplers, https://www.vibrantperformance.com Subaru 440cc Yellow Top Injectors, https://www.subaru.com AEM 340 Fuel Pump, https://www.aemelectronics.com NGK 97 Integra Spark Plug Wires, https://www.ngk.com NGK BKR7E Spark Plugs, https://www.ngk.com GlowShift Sandwich Plate Adapter, https://www.glowshiftdirect.com Sickspeed Intake Hydro Guard, https://www.sickspeed.com Sport JDM Coolant Hoses, https://www.enjukuracing.com P2M Brake Shield (Fire Protection), https://www.phase2motortrend.com RPM Exhaust Blanket, https://www.rpmgarage.com Torque Solution Turbo Blanket, https://www.torquesolution.com Blitz Reservoir Covers, https://www.blitzpowerusa.com Custom 3 Inch Straight Pipe, https://www.summitracing.com Evil Energy Catch Can, https://www.evilenery.com Ryanstar Coolant Reservoir, https://www.ryanstar-racing.com Exedy Stage 3 Clutch, https://www.exedyusa.com 3 Core Radiator, https://www.mishimoto.com Dual Slim Fan Upgrade, https://www.mishimoto.com |
Interior Modifications
| Apexi Neo AFC, https://www.apexi-usa.com AEM Wideband, https://www.aemelectronics.com GlowShift Boost Gauge, https://www.glowshiftdirect.com GlowShift Coolant Temp Gauge, https://www.glowshiftdirect.com Apexi Turbo Timer, https://www.apexi-usa.com NRG Short Hub, https://getnrg.com NRG Suede Steering Wheel, https://getnrg.com Nismo Style Horn Button, https://www.nismo.co.jp PartshopMAX Inline Hydro E-Brake Setup, https://store.partsshopmax.com Driver NRG Prizma Bucket Seat (Purple), https://getnrg.com Driver NRG 5-Point Harness (Purple), https://getnrg.com Passenger NRG FRP Bucket Seat (Red), https://getnrg.com Passenger RacerDirect 5-Point Harness, https://www.racerdirect.net Auto Zensation Seat Brackets, https://www.autozensation.com Universal Harness Bar, https://www.enjukuracing.com Dual Double Din Radio, https://www.pioneerelectronics.com Custom Sil80 Panel, https://www.enjukuracing.com Imperial Floor Mats, https://www.imperialmats.com Noname Harness Bar, https://www.enjukuracing.com Battery Relocation Box, https://www.summitracing.com Custom Fuel Pump Relay Kit, https://www.summitracing.com Fan Switch with Relay, https://www.summitracing.com Vevor Vibration Mats, https://www.vevor.com |
Wheel and Tire Modifications
| CST Hyper Zero Wheels (Front) 17×9.5 +15, https://www.cst-wheels.com MB Battles OG Wheels (Rear) 17×10 +7, https://www.mbwheel.com Fullway Tires 215/45R17 (All Around), https://www.fullwaytire.com |
Exterior Modifications
| SumūzuStyle Drift Team Banner, https://www.instagram.com/sumuzustyle Silvia S13 Dual Projectors, https://www.zenki-s13.com Silvia Rep Origin Stylish Front Bumper, https://www.origin-labo.jp Silvia OEM Hood with Enjuku Vents, https://www.enjukuracing.com Silvia Origin 75mm Fenders, https://www.origin-labo.jp Silvia JDM FRP Grill, https://www.nengun.com Silvia JDM Spec Amber Corners, https://www.nengun.com Unknown 55mm Rear Over Fenders, https://www.origin-labo.jp Rep BN Sports Side Skirts, https://www.bnsports.co.jp Rep Origin V2 Roof Wing, https://www.origin-labo.jp Rep BN Rear Bumper, https://www.bnsports.co.jp ER Spec Front Bash Bar, https://www.enjukuracing.com ER Spec Rear Bash Bar, https://www.enjukuracing.com 180SX Taillight Conversion, https://www.nengun.com 180SX Taillight Covers, https://www.nengun.com 69mm carbon fiber Nrg wing https://getnrg.com CarDrugs License Plate Cover, https://www.cardrugs.com NT Fairings Bolt Kits for CBR600RR (Used for Overfenders), https://www.nt-fairing.com One Wiper Mod |
Suspension Modifications
| D-MAX Coilovers, https://www.dmax-cs.com Cut Knuckles (Modified OEM Steering Knuckles), https://www.enjukuracing.com Extended Front Lower Control Arms, https://www.partsshopmax.com PBM All Rear Arms (Powered By Max), https://www.partsshopmax.com Nissan Maxima Inner Tie Rods, https://www.nissanusa.com Nissan S14 Outer Tie Rods, https://www.nissanusa.com Nissan Z32 Brakes (300ZX), https://conceptzperformance.com 4 to 5 Lug Swap Kit, https://www.enjukuracing.com Solid Differential Mount, https://www.partsshopmax.com Welded Differential (Custom), https://www.summitracing.com One Piece Driveshaft, https://www.driveshaftshop.com |
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