Thankfully they are not. When I went to register mine (in CA) they wanted to pin it with the "truck" label, which of course is much more expensive than a car is.
When asked if it had a back seat I could honestly tell them it did. One of the very few things it did have.
Either way, a car you put things in, a truck you put things on, but even the CA DMV didn't know that.
And let's not even get into the 10-bolt axles and 3.08 gears. Still, I miss mine even though it was nowhere near as nice as stonewall's.
Especially once it had a Banks turbo, 3/4-ton axles with 4.10s, and a TH700R4.
By any chance, are you selling, stonewall?