Single crystals of potassium sulfamate are grown by the method of slow evaporation at constant temperature. AC electrical conductivity of potassium sulfamate is measured in the temperature range 300-430 K and in the frequency region between 100 Hz and 3 MHz along the a, b and c-axes. Complex impedance spectroscopy is used to investigate the frequency response of the electrical properties of the potassium sulfamate single crystal. Temperature variation of AC conductivity and dielectric measurements show a slope change around 345 K for both heating and cooling run and this anomaly is attributed as phase transition, which is well supported by the DSC measurements. Value of loss tangent in the temperature region 330-400 K is found to be very low. Activation energies for the conduction process are calculated along the a, b and c-axes.