A tailgate seat apparatus (10) includes a tailgate frame (12) pivotally mounted to a pickup truck for movement between upright and open configurations. A top surface (14) of the tailgate frame (12) defines a seat recess (32) for supporting a person in a seated position. A back support (38) is pivotally mounted to an inner edge (18) of the tailgate frame (12) for movement between an upright support configuration and a stowage configuration, the back support (38) being nested in the seat recess at the stowage configuration for conventional tailgate use. Armrests (64) are mounted to a front surface of the back support (38) and may be selectively pivoted into front surface channels (46). The apparatus includes beverage holders (68) and storage compartments (30).
