Originally posted by Pierre:
There are two distinct sentences in this section. The first requires vertical installation unless it is 'impracticable'. I am not sure how one can or cannot prove this, I believe it is a subjective statement, which makes it up to the AHJ.
The second sentence PERMITS horizontal installation provided 240.81 is followed. By turning the 'disconnect' on its side (horizontal), the breaker will be in a permitted position, therefore the installation is acceptable.
The first sentence is more for panelboards and such, where horizontal mounting will create a situation of breaker handles being in violation of 240.81.