The complex dielectric permittivity (ε * = ε − jε ) and ac conductivity σ (ω, T) as a function of temperature (90-375 K) and frequency (0.4 kHz to ≈ 100 kHz) were measured in this work for polycrystalline samples of hydroxyl ammonium sulfate, (NH 3 OH) 2 SO 4 . The measured electrical parameters revealed the existence of a structural phase transition at T ≈ 312 K, which was further confirmed by a differential thermal analysis thermogram, where a clear endothermic peak centered at ≈ 312 K is observed. Regarding the charge transport mechanism, it is likely that the behavior of frequency-dependent conductivity follows the universal dynamic response σ (ω,T ) = A(T )ω s(T ) . Moreover, the temperature dependence of the frequency exponent s(0 s 1) suggests the quantum mechanical tunneling model to be the most likely one that describes the electrical transport mechanism. The data correlate with the crystal structure and the hydrogen-bonding system.