RUSH ENTERPRISES INC \TX\

Item 8.01 Other Events. On July 23, 2026, Rush Enterprises, Inc. (the “Company”) issued a press release announcing that it has entered into an agreement with MCT Companies, one of the largest Carrier Transicold dealers in the United States, to form a new joint venture entity that will operate MCT Companies’ network of 17 truck, trailer and rail refrigeration and auxiliary power unit dealerships and 3 mobile service locations in California, Nebraska, Kansas, North Carolina, South Carolina and Virginia. The name of the entity will be MCT Holdings, LLC. Under the terms of the agreement, which is subject to customary closing conditions, the Company will purchase 50% of the equity in the joint venture entity for approximately $47.5 million. The purchase price does not include any of MCT Companies’ real estate, which will continue to be leased from an affiliate of MCT Companies by the joint venture entity. The Company does not intend to consolidate the joint venture as part of its Truck Segment or any other operating segment for financial reporting purposes. A copy of the press release announcing the joint venture is attached to this report as Exhibit 99.1 and is incorporated by reference into this Item 8.01.