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 Pennsylvania, express warranties by a lessor in lease transactions are created similarly to those in many other states. When a lessor makes an affirmation of fact, promise, or provides a description of the goods that the lessee relies upon as part of the bargain, an express warranty is created that the goods will conform to such affirmations, promises, or descriptions. Additionally, if a sample or model is used in the transaction and becomes part of the basis of the bargain, there is an express warranty that the leased goods will conform to the sample or model. The creation of an express warranty does not require the use of formal words like 'warrant' or 'guarantee,' nor does the lessor need to have a specific intention to make a warranty. However, statements by the lessor that are merely opinions or recommendations about the value of the goods do not constitute an express warranty. These provisions are in line with the Uniform Commercial Code (UCC), which Pennsylvania has adopted, and which governs lease transactions involving goods in the state.