Shower Fans and Fan/light combos

[rzgeneral]

UL Listing on bath fans require gfci protection over showers/tubs. Does this listing apply if unit is mounted above ( but outside of the 3'* 8' code req) a shower?

[bphgravity]

This is the actual UL wording (GPVW):

Fans intended to be mounted over tubs or showers have been evaluated for such purposes and are marked "Acceptable for use over a bathtub or shower when installed in a GFCI protected branch circuit."

I see no height or distance exception in this wording. The 3' horizontally and 8' vertically specification does not exactly define what is "over" a bathtub or shower, but the AHJ could make that determinination and permit the exhaust fan to be installed without GFCI protection when outside of this area.