In addition to using semantic markup to aid in browsing for persons with disabilities, any page on which the user enters information needs to be accessible. A form that is visually and cognitively complex and a challenge for someone that does not have cognitive, dexterity or sight issues, is all the more of a problem for persons with such issues. Under Federal Law and in most States, providing web sites that are accessible has been codified into law (ADA Americans with Disabilities Act.) There are groups out currently looking for inaccessible web sites so they can sue for damages. Under the statutes, the winning party may be awarded attorney fees. The damages are miniscule, but to get a judgment for you to make your website accessible AND pay the other side's attorney fees can be very costly. A web page should always be designed with Web Accessability Initiative (WAI) guidelines in mind. From a business perspective, most businesses do not want to alienate a sizeable potential customer base made up of people with disabilities. After all, a business is in business to sell or offer services to anyone wanting said goods or services.