The Sugar Act was a version of the Molasses Act of 1733.  It put a three cent tax on foreign sugar and higher import taxes on non-British cloth, coffee, indigo, and Madeira Canary wines.  The British Empire, the French, and the Dutch West Indies were involved.
    The Sugar Act went into effect on April 5th, 1764.   The British had fought too many wars and needed more money.  They decided to get their money by taxing the colonists.  The Sugar Act resulted in the banning of importation of foreign rum and French wine.  It caused local production to increase.  The colonies reacted with the meeting of several assemblies and a protest of British taxation for revenue.
 

If you would like more information here are some resources:
    Our Country, Herbert J.  Bass, Silver Burdett Ginn, Copyright 1995,
    Brittanica Junior Encyclopedia, Volume RS,
    Encarta Encyclopedia '98, CD ROM, Copyright 1993-1995.