Ammonium sulfate has a wide range of applications and holds significant application value in the fields of chemical industry, metallurgy, fuel, and agriculture. This dataset models ammonium sulfate as a pure substance, including primary raw materials, auxiliary materials, and emissions from the production process; however, infrastructure such as production equipment manufacturing and plant construction is excluded from the system boundary of the dataset. In the chemical industry, ammonium sulfate is primarily produced as a by-product. However, this dataset describes the process of producing ammonium sulfate through the direct reaction of liquid ammonia and sulfuric acid. The inventory is estimated based on stoichiometric calculations of the chemical reaction and literature data. As this chemical reaction process releases a large amount of heat, it is assumed that no external heat input is required during the process. The reaction yield was 98.1%.