In 1904 America was just starting to become a world power. One of its marked achievements was it hosted the 1904 World Fair. People traveled from all over the world to show off their different inventions, gadgets and cultural products.
One person to travel to St. Louis was a tea farmer who wanted to give away free samples of his tea, believing that once people tasted it they would absolutely go crazy and buy more. The problem was it was scorching hot outside, and no one wanted anything hot to drink. Out of desperation, he dumped a bunch of ice into the tea and he had an instant hit.
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That story is most likely an Urban Legend, but it does show how basic iced tea is. Iced tea is simply hot tea that has been cooled and iced. The easiest way to make iced tea is to wait until your tea has cooled and then pour it over ice.