A vehicle seat movable between a seating mode, an ingress/egress mode, and a cargo mode includes a vehicle seat rotation controlling apparatus. The vehicle seat rotation controlling apparatus allows a seat back to be rotated toward a seat bottom into the ingress/egress mode while holding the seat bottom in an elevated position. Further, the vehicle seat rotation controlling apparatus allows the seat back to be rotated further toward the seat bottom into the cargo mode while rotating the seat bottom into a lowered position. When the vehicle seat is moved from the cargo mode to the seating mode, the seat back is rotated away from the seat bottom while the vehicle seat rotation controlling apparatus causes the seat bottom to rotate into the elevated position.