Ammonium sulfate and ammonium thiosulfate, also known as ATS, are both very common nitrogen and sulfur sources in the dry and liquid fertilizer markets. From an agronomic point of view, I can think of a couple of advantages of ammonium sulfate (21-0-0-24S) when compared to ammonium thiosulfate solution (12-0-0-26S):

• All of the sulfur in ammonium sulfate is in the immediately plant-available sulfate form. In ammonium thiosulfate, by contrast, only half of its sulfur becomes immediately available upon application to the soil, with the other half needing to convert from elemental sulfur to sulfate via bacterial oxidation. In a Missouri field study where both fertilizers were compared in an early spring topdress application on wheat, ammonium sulfate produced yields at rates of 6 to 7 bushels/acre (at rates of 10 and 20 pounds of sulfur/acre) higher than ammonium thiosulfate. The difference narrowed at the 30 pounds of sulfur/acre rate, where the level of sulfate sulfur in ammonium thiosulfate was finally enough to satisfy the crop’s needs.
• Ammonium sulfate is safer to apply in proximity to the seed. A corn field study by the University of Minnesota tested ammonium sulfate against ammonium thiosulfate as pop-up and starter fertilization. They concluded that ammonium thiosulfate applied in contact with the seed can have a detrimental effect on emergence, which produces lower yields – especially in dry years.