The Tea Act was a tax placed on tea by the British Parliament.    This all happened on April 27,1773, in Boston, Massachusetts.  When the British placed a tax on tea the colonists were very upset.  The British lowered tea prices so no other tea company could compete with them trying to force the colonists to buy from them. Since the only place colonists could pay a low price for tea was Great Britain, some bought the tea and accepted the taxes.   But many colonists bought tea from other countries even if they had to pay higher prices just to keep from paying any taxes to Great Britain.

    The Tea Act eventually led to the Boston Tea Party.  Samuel Adams led a group of men disguised as Indians to Boston Harbor!!
 

Some resources to find more information are:
    http://www.wfu.edu/macicwoi/1773-1774tea.htm
    World Book Volume 16 pg. 273
    Our Country, By Dr. Herbert J Bass, published by Silver Burdett Ginn