### Question
Can you define what liquid sugar means?


### Answer
**Liquid sugar** is defined as the following in *26 U.S.C. § 5392*:

> a substantially colorless pure sugar and water solution containing not less than 60 percent pure sugar by weight (60 degrees Brix

#### Citation:
  - *26 U.S.C. § 5392*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER > Subchapter F-Bonded and Taxpaid Wine Premises > PART IV-GENERAL**

