As far as I am aware, a <form></form> tag is supposed to be invisible as part of a webpage, and that when designing a form, one should use div tags (or equivalent) to represent the physical form structure.
Is it acceptable (according to W3C standards) to apply CSS to a <form></form> tag? and can anyone point me in the right direction for literature on this issue?
It is supposed to represent a form. That is definitely visible thing
<div>is the tag of last resort. Use it when something more suitable (like<form>or<fieldset>) does not exist.Baring bugs in browsers, it is acceptable to style any element in the document.
Since there is nothing special about the element, it does not need specific documentation.
The closest I can think of is this warning from the CSS 2.1 specification:
… but relating that to the question is a stretch since you are suggesting using semantic markup, but adding unnecessary divs purely for styling.