The video uses a humorous and unexpected scenario involving furry costumes and a cultural reference ('taxing tea') to create a memorable and shareable piece of content. The absurdity of the situation, combined with the relatable (albeit exaggerated) reaction, likely contributed to its virality.
Summary
A person in a furry costume brings a friend over to their dad's house. The dad reacts with surprise and then the video cuts to a furry costume on the hood of a car driving down the street, with the implication that this is what happens when you "tax" someone's tea.