Does a 6 story 36 unit Time Share condo fall under Residential? The reason I ask, we are having some 120V site lighting installed and they are going 12" deep and putting it on a GFCI as per column 4. I always thought of Residential as a House, just looking for clarification.
You raise a good question and the code is ambiguous on the matter.
As to someone who suggested looking at zoning, we have a state law in Florida that says you can't use zoning to enforce building codes and you can't use building codes to enforce zoning.
I'm going to be of the opinion that you are ok at 12" burial. Reason being is that the word "residential" as used in building codes, while not specifically defined as a stand-alone word, is commonly used to include residential 1&2 family dwellings, transient residential occupancies (hotels, motels, timeshares) and other forms of residential occupancies. Additionally, that same table does use the language "1 & 2 Family Dwelling" so they must mean something different with their use of the word "Residential".
But if I were installing it, I'd put it at 24". There are very likely commercial uses on the property (front desk, commercial laundry, housekeeping, commercial kitchen, entertainment venues, etc.). It boils down to a risk/ reward matter. What happens if the inspector says it needs to be 24". How effort would it have taken? (you might be in sugar sand and it might be coral). Can you 100% defend your position of 12" if someone gets injured? There's always going to be someone who sees it in a different light. When something is ambiguous I usually lean towards the safer outcome.
I don't think AHJ has cause to fail your installation at 12".