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


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

> pure refined sugar, suitable for human consumption, having a dextrose equivalent of not less than 95 percent on a dry basis, and produced from cane, beets, or fruit, or from grain or other sources of starch

#### 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**

