Sulfur is a resource that is more difficult to acquire in Ark. It is found in the mountains of Scorched Earth and is used in both crafting and taming.
You will only find Sulfur in the mountains of Scorched Earth. It is harvested with either a pick or by dino power. The most effective method of harvesting it is with an Ankylosaurus, but the safest method is to fly in and harvest with a pick.