Wide‐bandgap materials doped with rare‐earth ions are currently of great interest as new vacuum ultraviolet (VUV) phosphors for lighting and displays. This paper reports the development of a highly sensitive green phosphor, CaSO4:Tb,Na, which exhibits a quantum efficiency higher than 100 % by exploiting the energy‐transfer mechanism from anion excitons to the activator ions, Tb3+. The VUV excitation spectra of CaSO4:Tb3+ with Na+ as a charge compensator show two prominent excitation bands at 147 and 216 nm. The former band is attributed to the charge‐transfer excitations within SO42– complexes while the latter was assigned to the 4f8 → 4f75d transitions on Tb3+. The energy‐transfer mechanism from anion excitons to Tb3+ strongly raises the possibility of two‐photon emission via a second‐order down‐conversion under the VUV excitation, which is basically a new approach in the goal of achieving a quantum‐splitting phosphor.