Equipment Leasing and Finance Association - Equiping Business for Success

Legal Resources

Information regarding pertinent legal matters and their impact on the equipment finance business.
ELFA members enjoy special access to and discounts on many of the following resources. Learn more.

EL&F Articles

Additional Articles

Also See:


State Tax Manual

Designed to aid equipment finance companies in tax compliance and planning. Provides state-by-state analysis of sales and property taxes.


State Law Compendium

50-state guide to  compliance with selected state statutes and regulations


What's New in the Law -
March 1, 2020

Summary of recent case law impacting the leasing and finance industry.

An e-mail discussion group focused on legal subjects.


Additional Resources:

elfa foundation

Foundation donors receive benefits, including early access to many of the following resources. Learn more.


  • Securitization: A Renaissance for Equipment Finance?

    This report is the latest industry focused report from the Foundation. The report reviews current environment and analyzes the future of securitizations.

  • Digital Documents

    This Study quantifies the extent to which the equipment leasing industry is now engaged in Electronic Lease Transactions, and the challenges that have been addressed in the process.