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The easiest way to get chewing gum off of your car's seats is to use WD-40. Apply a liberal amount to a soft rag and rub it into the gum. The gum should scrape off. Next, go over the area where the gum was stuck with a warm, soapy cloth. This will remove any residue that the WD-40 left behind.
You can also use an ice cube to FREEZE the gum and then just use a butter knife to scrape it off.
Krud Kutter,available at Lowes and Home Depot in the paint section gets dried gum out better than anything, and it doesn't leave a residue or damage washable fabrics.
I've found that compressed butane works wonders to remove gum. But do not use in hair! It works like dry ice and freezes the gum on contact without the wet mess. Just spray it for a second and you can literally just pick it up like it was never chewed!