Honestly I just use them whenever I feel they're useful. Tabular data goes in tables (including forms for the most part). Everything else goes in a DIV (or SPA

Honestly I just use them whenever I feel they're useful. Tabular data goes in tables (including forms for the most part). Everything else goes in a DIV (or SPAN, I guess). That being said, all of my tables are put inside of DIVs for layout. (Also, I'm not a designer)