Preheat the oven to 350°F. Line 2 cupcake pans with cupcake liners.
Combine granulated sugar, milk, sour cream, vegetable oil and eggs in a large bowl and use a hand or stand mixer to beat together until completely combined.
1 ½ cups granulated white sugar, 1 cup whole milk, ½ cup sour cream, ⅓ cup vegetable oil, 3 large eggs
In a separate, small bowl, whisk together the flour, salt and baking powder. Slowly add to the wet ingredients while beating on low speed, just until combined. Do not over mix.
2 ½ cups all-purpose flour, 1 teaspoon salt, 1 teaspoon baking powder
Fill each cupcake liner about ¾ full with the cupcake batter.
Bake for 18 to 22 minutes, rotating halfway through, or until an inserted toothpick comes out clean.
Let the cupcakes cool completely before frosting.