From www.leather-dictionary.com - The Leather Dictionary
The term "upholstery leather" is mainly used in connection with furniture leather. However, it includes all areas where leather is processed on upholstery. Upholstery leather also includes car leather, boat leather or leather in buses, aircraft and trains.
Large skins (due to the large areas) of robust and exotic animal species (due to load) are used as upholstery leather. This is mainly cow leather, because, for thousands of years, it has been available in sufficient quantities and has the necessary characteristics.