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 New York, express warranties by a lessor in lease transactions are governed by the Uniform Commercial Code (UCC), which New York has adopted. According to the UCC, an express warranty can be created by the lessor through an affirmation of fact or promise, a description of the goods, or a sample or model, provided that these form part of the basis of the bargain between the lessor and lessee. The creation of an express warranty does not require the use of formal words like 'warrant' or 'guarantee,' nor does it require the lessor to have a specific intention to make a warranty. However, statements that merely reflect the lessor's opinion or are considered puffery do not constitute an express warranty. These provisions ensure that lessees have some level of protection and recourse if the leased goods do not conform to the agreed-upon standards.