Yes, you should still use form tags. If you want to be really technical, it's probably a good idea to also have a backup other than JavaScript. But regardless of this, the main reason for continuing to use <form> , <fieldset> , <legend> and <label> for accessibility.
Forms are really a sore spot when it comes to Internet accessibility. They should be made perfect for smooth operation with screen readers or other assistive technologies. In fact, according to the laws and regulations of ADA and Section 508, all of these tags are necessary when creating forms on the Internet. Many people claim that federal rules only apply to state and state websites, but you can report it to the target site , which has been sued about Internet access issues.
Indeed, it is a good idea to simply obey the rules. And, personally, form design with or without AJAX is pretty simple. For example, I currently have several forms that are necessary so that they can be used without JavaScript. All forms are validated and submitted via JavaScript (yes, they are re-validated using a PHP script). The script, which is JavaScript, is the same page that the regular form submits via cURL. One page of the process for two different methods with the same results (delivered in JSON and decoded via jQuery or PHP json_decode ), only the JavaScript version is cleaner, more elegant and smoother.
In conclusion, I feel that your users will benefit more from including the correct tags and then excluding them, even if the benefits do not seem obvious to you.
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