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 Tennessee, as in many states, express warranties by a lessor in lease transactions are created through specific affirmations, descriptions, or samples/models of the goods being leased. When a lessor makes an affirmation of fact or promise about the goods that becomes part of the transaction's basis, this creates an express warranty that the goods will conform to that affirmation or promise. Similarly, if the lessor provides a description of the goods or presents a sample/model as part of the deal, there is an express warranty that the leased goods will match the description or sample/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 an explicit intention to make a warranty. However, statements by the lessor that merely reflect their opinion or are seen as recommendations do not constitute an express warranty. These principles are generally consistent with the Uniform Commercial Code (UCC), which Tennessee has adopted, and they provide lessees with certain protections regarding the quality and characteristics of the goods they lease.