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In the structure of the title coordination polymer, {(C8H20N)[Sn3(CH3)9(SO4)2]}n, each of the three SnIV atoms is coordinated in a trigonal–bipyramidal manner by three methyl groups in the equatorial plane and by two O atoms of SO42− anions in the axial positions. The μ3-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 SO42− anions is N—H...O hydrogen-bonded to the dibutyl­ammonium cation inter­connecting 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).
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