Glucocorticoid-induciblehydroxysteroid sulfotransferase (SULT2-40/41) gene transcription was investigated in primary cultured rat hepatocytes transiently transfected with a series of SULT2-40/41 5Ј-flanking region-luciferase reporter constructs, with emphasis on examining the functional role of an inverted repeat-0 nuclear receptor motif (IR0). Treatment of transfected cultures with any of four glucocorticoids activated luciferase expression from a construct containing 1938 base pairs (bp) of the SULT2-40/41 gene 5Ј-flanking sequence, whereas deletion of bp Ϫ227 to Ϫ158 (containing the IR0 motif) largely abolished the effect. On closer analysis, treatment of hepatocyte cultures with either of the potent glucocorticoids dexamethasone [strong cytochrome P-450 3A (CYP3A) inducer] or triamcinolone acetonide (weak CYP3A inducer) produced dose-dependent increases in luciferase activity when hepatocytes were transiently transfected with a construct containing as little as 158 bp of 5Ј-flanking sequence or containing a mutated IR0 motif. The dexamethasone dose-dependent increase in luciferase activity continued through a dose of 10 Ϫ6 M when the transfected construct contained the IR0 motif, but was maximal at 10 Ϫ7 M when the transfected construct lacked the IR0 motif. In contrast, triamcinolone acetonide-induced luciferase activity was maximal at a dose of 10 Ϫ7 M, irrespective of the presence or absence of the IR0 motif. Coincubation of transfected hepatocytes with 10 Ϫ8 M dexamethasone and the antiglucocorticoid RU486 inhibited luciferase expression. Luciferase induction by the prototypical CYP3A inducer pregnenolone 16␣-carbonitrile was restricted to constructs containing the IR0 motif. These data suggest that glucocorticoid-inducible SULT2-40/41 gene expression occurs through a dual mechanism, whose components possibly involve the glucocorticoid receptor and the pregnane X receptor.The hydroxysteroid sulfotransferases (SULT2) play critical roles in drug metabolism, bile acid detoxication, and carcinogen activation, and in the regulation of intratissue active hormone levels. Therefore, understanding the molecular mechanisms that regulate the expression of this multigene family is important. SULT2 enzymes catalyze the sulfonation of a wide range of sulfate acceptor molecules such as hydroxysteroid hormones, bile acids, aliphatic alcohols, procarcinogens such as 5-hydroxymethylchrysene, and other endogenous and exogenous compounds (Jakoby et al., 1980;Barnes et al., 1989;Ogura et al., 1990b). Depending on the stability of the sulfate ester that is formed, SULT2-catalyzed reactions may culminate in the creation of a polar end product that is amenable to excretion and elimination (detoxication) or in the bioactivation of a procarcinogen to a highly reactive intermediate. Moreover, because sulfated hormones are generally considered to be receptor inactive, alterations in SULT2 gene expression have the potential to shift the balance of intratissue active hormone levels and affect gene expression.In a broad-based...