Do hrardwired tankless water heaters require GFCI?

[Arcmeister]

I am hardwiring a 40 amp, 240 volt water heater that supplies water to two bathrooms and a janitors closet. I don't see anywhere in the code where this requires GFCI. Maybe I'm overthinking this but only 125 volt, single phase, 15 and 20 amp receptacles need GFCI? If the device is hardwired two feet from janitors sink, it doesn't need GFCI?

 

[tom baker]

In general, hardwired outlets/equipment does not require GFCI but there are exceptions - pool pumps, boat hoists. Receptacles require GFCI protection based on location.
210.8 gives the GFCI protection requirements, with other requirements in Art 410.
Your water heater does not require GFCI protection, under the 2014 code...