It has been argued that, when a form is complete, or perhap, if the data collected by the form is displayed in a table, the table contains tabular data but others feel that an empty form, which is what it is to start out with (for the most part), then it does not contain data and therefore does not contain tabular data.

Personally, I don’t have a problem creating table-free forms and that is what I do these days. Granted, most of my forms are fairly simple such as this one but I have created some more complex ones for entry and editing of data into a database.

Although one may use the [label] tag either implicitly [label]Label Text[input][/label] or explicitly [label for=“id”]Label Text[/label][input id=“id”], I find it easier to work with explicit [label] tags for formatting. I also find that I can require quite a few CSS rules just for the format of forms but the tradeoff is ease of redesign with the CSS and table-free layout.