Hi Paul, since you state rectangular rather than square, are you stacking horizontal on horizontal, vertical on vertical or vertical on horizontal (like a "T")?
Unless you are doing the "T" there is not a lot of stiffness to be gained in stacking the tubes so I would just add the figures for both tubes. I would hope that you are designing in a suitable safety factor to accommodate bounce-loading running over rough roads, pot holes and railway crossings etc. Anything gained by stacking the tubes will be a valuable addition.
As JB said in a recent post, "Steel is cheap. Accidents aren't."