The Sugar Act of 1764 was a revenue-raising act introduced by the British Parliament to help pay for military expenses in North America during the Seven Years' War. It was one of several pieces of legislation passed by Britain that sought to regulate trade and commerce between Great Britain, its colonies, and other countries. The act imposed taxes on imported sugar from non-British sources, as well as foreign molasses, wine, coffee, silk, and certain types of cloth. Additionally, it required colonial merchants to provide detailed manifests when importing goods into the American colonies.

The effects of the Sugar Act were wide-ranging; while designed primarily as a means to raise revenue through taxation, it also had an effect on international trade due to restrictions placed upon imports from non-British sources. This led many colonists who traded with France or Spain prior to this law being enacted to feel hard done by since they now faced additional costs to which their competitors didn't have access, leading some American smugglers to evade these taxes altogether via smuggling operations across borders illegally (which would eventually lead to uprisings such as Shay's Rebellion). In addition, those selling items subject to tax felt more financial strain than before, resulting in protests throughout the Colonies against what they saw as unfair taxation without representation in Parliament, helping ignite tensions further towards an eventual revolution culminating in the Lexington and Concord years later.