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 Virginia, express warranties by a lessor in lease transactions are recognized and regulated under state law. These warranties are created when the lessor makes specific affirmations or promises about the goods that are being leased, which then become part of the contractual agreement between the lessor and lessee. An express warranty is formed if the lessor makes any factual affirmation or promise that the goods will conform to certain standards, provides a description of the goods that is part of the bargain, or shows a sample or model that the leased goods are expected to match. 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 by the lessor that are merely opinions or commendations of the goods do not constitute an express warranty. These provisions are designed to protect lessees by ensuring that they receive the quality and type of goods that they were led to expect based on the lessor's representations.