In the structure of the title coordination polymer, {(C(8)H(20)N)[Sn(3)(CH(3))(9)(SO(4))(2)]}(n), each of the three Sn(IV) atoms is coordinated in a trigonal-bipyramidal manner by three methyl groups in the equatorial plane and by two O atoms of SO(4) (2-) anions in the axial positions. The μ(3)-bridging mode of the sulfate anions leads to the formation of corrugated anionic layers parallel to (100). The uncoordinating O atom of one of the two SO(4) (2-) anions is N-H⋯O hydrogen-bonded to the dibutyl-ammonium cation inter-connecting the anionic sheets. The structure is partially disordered. The dibutyl ammonium ion is found on two positions with an occupancy ratio of 0.525 (10):0.475 (10), and one sulfate group with three connecting trimethyl stannyl groups is also positionally disordered over two sets of sites with an occupancy ratio of 0.725 (4):0.275 (4).