Federal law isn't the only consideration for businesses. Additionally, each state interprets the law differently. Consider the case against Netflix in 2012. Lawsuits were brought in federal court in Massachusetts and California. Netflix was accused of violating the ADA by not offering "closed captioning" options for its Internet streamed movies. Illustrating the complexity of this issue, the courts reached completely opposite decisions. Massachusetts held that Netflix must comply with the ADA, while the California court found that Netflix did not fall under the ADA's definition of "public accommodation."
For close to seven years, since July of 2010, the United States Department of Justice (DOJ) has talked about issuing regulations specifically about web accessibility. At that time the US Department of Justice (DOJ) began developing accessibility guidelines for public websites under Title III of the Americans with Disabilities Act (ADA). On December 26, 2017, the Department announced that those regulations were officially withdrawn.
If posted on an accessible website, tax forms need to be available to people with disabilities in an accessible format on the same terms that they are available to other members of the public – 24 hours a day, seven days a week, without cost, inconvenience, or delay. A staffed telephone line that sent copies of tax forms to callers through the mail would not provide equal access to people with disabilities because of the delay involved in mailing the forms.

It makes sense that everyone should have equal access to websites and online properties.  The Internet has become an integral part of our lives, where we go to shop, learn, do our banking, and socialize. The DOJ hasn’t determined what the final set of regulations for ADA compliant websites will be yet, but there are established guidelines and standards of accessibility that can be viewed on the ADA website. Once a website meets these accessibility standards it qualifies as ADA compliant.
Under Title II, publicly available videos, whether for entertainment or informational use, must be made accessible to individuals with disabilities. That means including captions on videos both in person and online so that deaf and hard-of-hearing people can access public services. Websites for public entities should also be fully accessible to users who are deaf, blind or have limited dexterity.
Leading web developers have been pioneering accessibility and publishing standards since 1994. In 1999, the Web Accessibility Initiative (WAI) and the World Wide Web Consortium (W3C) created the Web Content Accessibility Guidelines (WCAG). In essence, the people who determine how the internet is written came together to advise web developers on how to make websites accessible not only to people with disabilities, but to all web users, including those with highly limited devices.

The statement that “noncompliance with a voluntary technical standard for website accessibility does not necessarily indicate noncompliance with the ADA” is new and significant.  It is a recognition that a website may be accessible and usable by the blind without being fully compliant with the privately developed Web Content Accessibility Guidelines (WCAG) 2.0 or 2.1.  The statement confirms what some courts have said so far:  That the operative legal question in a website accessibility lawsuit is not whether the website conforms with WCAG, but whether persons with disabilities are able to access to a public accommodation’s goods, services, and benefits through the website, or some alternative fashion.