Laws vary from state to state but state statutes often provide for the creation of express warranties by a lessor of goods in lease transactions—such as for office equipment, computers, telephone systems, heavy machinery, home furniture, motor vehicles, or electronics.

Express warranties by the lessor are generally created by:

• Any affirmation of fact or promise made by the lessor to the lessee that relates to the goods and becomes part of the basis of the bargain creates an express warranty that the goods will conform to the affirmation or promise.

• Any description of the goods which is made part of the basis of the bargain creates an express warranty that the goods will conform to the description.

• Any sample or model that is made part of the basis of the bargain creates an express warranty that the whole of the goods will conform to the sample or model.

It is generally not necessary to the creation of an express warranty that the lessor use formal words, such as warrant or guarantee, or that the lessor have a specific intention to make a warranty—but an affirmation merely of the value of the goods or a statement purporting to be merely the lessor's opinion or recommendation of the goods does not create a warranty.

In Arkansas, as in many states, express warranties by a lessor in lease transactions are created through specific actions and statements regarding the goods being leased. These warranties are not contingent upon the use of formal words like 'warrant' or 'guarantee.' Instead, an express warranty can be established if the lessor makes an affirmation of fact or promise about the goods that becomes part of the bargain, describes the goods in a way that becomes part of the bargain, or provides a sample or model that becomes part of the bargain. Each of these can create an express warranty that the goods will conform to the affirmed facts, promise, description, sample, or model. However, statements by the lessor that merely reflect the value of the goods or are presented as opinions do not constitute express warranties. These principles are consistent with the Uniform Commercial Code (UCC), which Arkansas has adopted, and which regulates commercial transactions including leases of goods.