This is a Raceway gas station in Bowling Green, KY. The owner achieved legendary status when he held a “burnout party,” in the Raceway’s parking lot at the recent 2013 LS Fest. In addition to allowing this awesome display of horsepower and shenanigans, he added to the fun by providing cigars and beer. Wait, what?
Anyway, if you want to see some copious tire smoke check this out: