Note 13 - Subsequent Events	6 Months Ended
Jun. 30, 2026
Notes to Financial Statements
Subsequent Events [Text Block]	13 – Subsequent Events On Jul 23, 2026, the Company signed an agreement to form a joint venture with MCT Companies. The company and an affiliate of MCT Companies will each own 50 percent of the new joint venture entity named MCT Holdings, LLC, which will operate MCT Companies’ network of truck, trailer and rail refrigeration and auxiliary power unit dealerships throughout the Midwest and on both the East and West Coasts. The formation of the joint venture is subject to customary closing conditions, but the parties expect the transaction to close during the third quarter of 2026. For financial reporting purposes, Rush Enterprises does not intend to consolidate the joint venture within its Truck Segment or any other operating segments. On July 28, 2026, the Company’s Board of Directors declared a three-for-two stock split with respect to both the Company’s Class A and Class B common stock. The stock split will be effected in the form of a stock dividend payable on August 31, 2026, to shareholders of record as of August 11, 2026. Holders of the Company’s common stock will receive an additional one-half share for each share of common stock held as of the record date. The Company’s Class A and Class B common stock will begin trading on a split adjusted basis on September 1, 2026. On August 4, 2026, RTC Canada entered into the Fifth Amendment to that certain Amended and Restated BMO Wholesale Financing and Security Agreement (the “RTC Canada Floor Plan Credit Agreement”) with Bank of Montreal (“BMO”). The Fifth Amendment extended the expiration date of the RTC Canada Floor Plan Credit Agreement to December 31, 2029. On August 4, 2026, RTC Canada entered the Second Amendment to that certain BMO Revolving Lease and Rental Credit Agreement (the “RTC Canada Revolving Credit Agreement”) with BMO. The Second Amendment extended the expiration date of the RTC Canada Revolving Credit Agreement to December 31, 2029 and removed the $20.0 million CAD accordion feature.

Note 13 - Subsequent Events

6 Months Ended

Jun. 30, 2026

13 – Subsequent Events

On Jul 23, 2026, the Company signed an agreement to form a joint venture with MCT Companies. The company and an affiliate of MCT Companies will each own 50 percent of the new joint venture entity named MCT Holdings, LLC, which will operate MCT Companies’ network of truck, trailer and rail refrigeration and auxiliary power unit dealerships throughout the Midwest and on both the East and West Coasts. The formation of the joint venture is subject to customary closing conditions, but the parties expect the transaction to close during the third quarter of 2026. For financial reporting purposes, Rush Enterprises does not intend to consolidate the joint venture within its Truck Segment or any other operating segments.

On July 28, 2026, the Company’s Board of Directors declared a three-for-two stock split with respect to both the Company’s Class A and Class B common stock. The stock split will be effected in the form of a stock dividend payable on August 31, 2026, to shareholders of record as of August 11, 2026. Holders of the Company’s common stock will receive an additional one-half share for each share of common stock held as of the record date. The Company’s Class A and Class B common stock will begin trading on a split adjusted basis on September 1, 2026.

On August 4, 2026, RTC Canada entered into the Fifth Amendment to that certain Amended and Restated BMO Wholesale Financing and Security Agreement (the “RTC Canada Floor Plan Credit Agreement”) with Bank of Montreal (“BMO”). The Fifth Amendment extended the expiration date of the RTC Canada Floor Plan Credit Agreement to December 31, 2029.

On August 4, 2026, RTC Canada entered the Second Amendment to that certain BMO Revolving Lease and Rental Credit Agreement (the “RTC Canada Revolving Credit Agreement”) with BMO. The Second Amendment extended the expiration date of the RTC Canada Revolving Credit Agreement to December 31, 2029 and removed the $20.0 million CAD accordion feature.