Numerous studies show that sulfating titania narrows its band gap, facilitating longer-wavelength photochemistry, but there are contradictory reports on whether this improves or degrades UV photocatalysis and whether reactions proceed via electron-or hole-mediated pathways. The widely proposed role of sulfur is that it induces deep electron traps, which increase hole lifetimes. There is, however, no direct evidence for unoccupied states deep in the band gap. By contrast, transient absorption spectroscopy indicates that sulfur induces hole traps. We present experiments on sulfur-free and sulfated titania in which dissociation of hydrogen generates electrons that fill the lowest unoccupied states. The energy of these electrons relative to the conduction band minimum (CBM) was measured with diffuse reflectance spectroscopy in the infrared and UV−vis ranges. For all commercial sulfur-containing anatase materials, conversion of tridentate sulfate species into sulfur substituted on lattice sites occurred under highly oxidizing conditions above 400 °C and led to partially unoccupied states ∼2.8 eV below the CBM. We assign this deep trap state to sulfur atoms substituted on a titanium lattice site with a formal charge of S 5+ in non-stoichiometric TiO 2+x , based on agreement between the experiment and the predicted UV− vis spectrum of Harb, Sautet, and Raybaud, using HSE06 density functional perturbation theory. Our band structure calculations demonstrate that titanium vacancies (or excess oxygen) are necessary to create partially unoccupied states, and X-ray diffraction Rietveld analysis confirms the existence of these vacancies. The partial occupancy of these states, along with sulfur's ability to switch oxidation states, explains their role as both electron (S 5+ + e − → S 4+ ) and hole (S 5+ + h + → S 6+ ) traps, reconciling previous work. We discuss how relative rates of electron vs hole trapping can enhance or degrade activity depending on the pathway and the TiO 2+x non-stoichiometry. We consider how increasing the dopant concentration can induce band bending or pin the Fermi level and shift the redox reactions that are thermodynamically accessible.