A seat assembly comprises a seat cushion and a seat back pivotally coupled to the seat cushion for pivotal movement between an upright seating position and a fold flat position overlying the seat cushion. A support bracket is coupled to the seat cushion for mounting the seat assembly to the floor of a vehicle. A pair of front legs extends between a first end pivotally coupled to the seat cushion and an opposite second end pivotally coupled to the support bracket. A pair of rear legs extends between a first end pivotally coupled to the seat cushion and an opposite second end pivotally coupled to the support bracket. A linkage mechanism is operatively coupled between the front legs and the rear legs for actuating rotation of the seat assembly between a seating position spaced above the vehicle floor and a stow position recessed within below the floor.