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what is forming or the formation of sales and lease contracts under the ucc or the uniform commercial code well to start with the uniform commercial code covers the lease or sale of goods more specifically article 2 of the ucc covers the sale of goods and article 2a of the ucc covers the lease of goods now the sale of goods is a matter of state law as is most contract law with that being said when it comes to the sale of goods almost all states have adopted the uniform commercial code in its entirety as the law of the state so with that being said looking at the uniform commercial code we can feel relatively confident that the provisions under the ucc are those applicable under state law as well with that being said you look at first the nature of the agreement that youre undertaking is it a lease or is it the sale and a security interest oftentimes these are conflated based upon the contractual relationship that the parties have a lease would be simply the ability to use the property