Quoting from another source -
Why did the Subaru BRAT have seats in the back?
"By far the weirdest feature of the BRAT were the rear-facing jump seats and carpeting in the cargo area. This allowed Subaru to take advantage of a tariff loophole by claiming the BRAT was a passenger car (which were taxed at under 3 percent) instead of a light truck (which were taxed at 25 percent)." Aug 6, 2020