In between episode 100 and episode 101, Breo made Yusei Fudo send this card from the top of his Deck to the Graveyard at an unspecified point during their Turbo Duel against each other.
In episode 102, Yusei uses this card during his Turbo Duel against Jean. He adds this card and "Rapid Warrior" from his Graveyard to his hand via "Speed Spell - Overspeed". Yusei would later set this card. Later Jean activates the effect of "Speed World 2" to remove ten Speed Counters and destroy "Summon Tax", but Yusei activates the effect of "Dragon Knight Draco-Equiste" to banish "Stardust Dragon" from his Graveyard grant "Dragon Knight Draco-Equiste" the effects of "Stardust Dragon". Yusei then activates the first "Stardust Dragon"-granted effect of "Dragon Knight Draco-Equiste" to Tribute itself and negate the effect of "Speed World 2". Yusei intends to activate this card when "Dragon Knight Draco-Equiste" revives itself through its second "Stardust Dragon"-granted effect during the End Phase as the summoning of "Draco-Equiste" would activate the effect of "Summon Tax" and also allow Yusei to activate this card in response, which will cause Jean to take the damage Yusei would take from the effect of "Summon Tax". Jean then Normal Summons "Hypnocorn". This activates the effect of "Summon Tax", inflicting damage to Jean equal to half the ATK of "Hypnocorn". Jean then activates the effect of "Hypnocorn" to destroy this card. This activates the effect of "Speed Spell - Tyrant Force", inflicting 300 damage to Yusei.
This card also appears in Jean's thoughts when he was deducing what Yusei was planning to do with "Summon Tax" and this card. Jean notes that in order for Yusei to win with that combo, he would need to summon a monster that has at least 2000 ATK which Jean finds unlikely to occur.