Production. Ammonium sulfate is made by treating ammonia, often as a byproduct from coke ovens, with sulfuric acid: 2 NH 3 + H 2 SO 4 → (NH 4) 2 SO 4. Ammonium sulfate also is manufactured from gypsum (CaSO 4 ·2H 2 O). Finely divided gypsum is added to an ammonium carbonate solution.