Final answer:
The Sugar Act was an act passed by the British Parliament in 1764 to replace and lower taxes on imported sugar. It was seen by the colonists as a way for the British government to raise money, and also aimed to reduce smuggling.
Step-by-step explanation:
The Sugar Act was an act passed by the British Parliament in 1764. It replaced and lowered the taxes on imported sugar that were established by the Molasses Act of 1733. However, unlike the Molasses Act, the Sugar Act aimed to collect the tax revenue and was seen by the colonists as a way for the British government to raise money. The act also aimed to decrease the need for smuggling by cutting British taxes on molasses in half.