a vehicle utility seat in which the seat back can be rotated down onto the seat bottom to form a pass through opening into the trunk area of the vehicle . in addition , the seat bottom can be rotated upward to a stowed position immediately in front of the seat back providing increased cargo area in the rear seat area . a flat load floor is provided beneath the seat bottom for placing cargo thereon . the seat bottom and seat back are formed with complementary seating surfaces so that the seat bottom and seat back can nest together and occupy a minimal volume in the vehicle to maximize the cargo carrying capacity of the vehicle . in addition , the seat bottom and seat back are mounted to the vehicle for rotation about a common pivot axis .