Catalytic performance, chemical reactivity, vibrational modes and electronic transitions of the ion pair [H–Im]+[HSO4]– were investigated in the current paper. Hence, a combined experimental (Hammett acidity function, infrared, Raman and ultraviolet-visible spectroscopies) and theoretical (molecular electrostatic potential surface, reduced density gradient, frontier molecular orbital analysis, quantum theory of atoms in molecules, net atomic charges, global and local reactivity descriptors) study was conducted. In terms of the catalytic performance, the acetic acid esterification with butanol was evaluated. Important kinetic (rate constant, activation energy, pre-exponential factor) and thermodynamic (enthalpy, entropy, Gibbs free energy barrier) factors for ester production as a function of the temperature and catalyst loading have been determined. Results revealed intensive electron density distribution in [H–Im]+[HSO4]– due to chemical interactions between the cationic and anionic moieties. These bonds were established as electrostatic in nature. The pronounced charge transfers within [H–Im]+[HSO4]– managed the title compound acidity (H0) and its catalytic behavior towards butyl acetate synthesis. Using the thermodynamic and kinetic measurements, a mechanism for acetic acid esterification with butanol in the presence of imidazolium hydrogen sulfate ionic liquid was offered.