I figured I'd take some heat for posting that.
Let's look at the sections in question:
406.4(E) Receptacles in Countertops and Similar Work Surfaces in Dwelling Units. Receptacles shall not be installed in a face-up position in countertops or similar work surfaces.
314.15(A) Damp or Wet Locations. In damp or wet locations, boxes, conduit bodies, and fittings shall be placed or equipped so as to prevent moisture from entering or accumulating within the box, conduit body, or fitting. Boxes, conduit bodies, and fittings installed in wet locations shall be listed for use in wet locations.
314.27(C) Floor Boxes. Boxes listed specifically for this application shall be used for receptacles located in the floor.
Exception: Where the authority having jurisdiction judges them free from likely exposure to physical damage, moisture, and dirt, boxes located in elevated floors of show windows and similar locations shall be permitted to be other than those listed for floor applications. Receptacles and covers shall be listed as an assembly for this type of location.
As I see it, the purpose of these sections is similar - to prevent water and gunk from filling the holes in a receptacle, or the interior of an outlet box.
406.4(E) seems to state to me that they consider countertop surfaces in a wet, damp, or dry location to be prone to being filled with water and gunk.
314.27(C) seems to state to me that the reason for the floor box requirement in floors is because they consider those devices to be prone to being filled with water and gunk.
So do those that call me crazy (
) feel that we only need to worry about boxes filling up with gunk and water in locations where the entire room is damp or wet, or is it reasonable to assume that the surface of the countertop is going to be exposed to water and gunk and therefore 314.15(A) applies?
Here's another point I'd like to bring up: 314.27(C) requires boxes installed in the floor to be listed for the use - but there is not an inverse requirement for not installing floor receptacles in a wall. There is no prohibition in the floor receptacle's listing that states the box can only be used in a floor. It's listed for floor use because the NEC requires it to be, not so as to bar it's use in other locations.
From the UL White Book, page 192 (pdf page 230):
FLOOR BOXES
Boxes for use with floors have been investigated for use with electrical receptacles fabricated of melamine, phenolic or urea materials, unless specified otherwise in the installation instructions and Classification information. Floor boxes and fittings are intended to be installed in accordance with installation instructions provided with the product.
Boxes with integral connectors for electric metallic tubing or for unthreaded rigid metallic conduit are provided with a marking on the carton to indicate the specific type or types of wiring system for which the box has been tested.
Floor boxes designated for floor installation as covered in the NEC are provided with covers and gaskets to exclude surface water and sweeping compounds that might be present in floor cleaning operations. Those boxes, intended for installation in concrete floors, are frequently provided with leveling screws, threaded hubs, or both and are provided with a marking on the carton to identify boxes of this type such as ‘‘Floor Box’’ or ‘‘Floor Box, Concrete Tight’’ as appropriate.
If I covered my walls with tongue and groove flooring, and installed the receptacle in the wall, is there a listing violation? If I wired my home to Class I standards, am I not perfectly compliant in doing so, if not a little eccentric?
I'm not trying to be a jerk, but I really do not see this as being as simple as everybody appears to be making it out to be.