Any floor receptacle within 18 inches of the wall counts the same as a wall outlet but it must be the proper kind of floor outlet and not a standard duplex receptacle.
Outlet inches from floor.
The average height for outlets is 12 inches from the floor to the center of the outlet box.
When installing an electrical outlet outdoors the box must be at least 6 1 2 inches above grade and in garages they should be 18 inches or more above the floor as measured from the center of each box.
Is my 240v stove outlet illegal because its un accessible and so close to the ground.
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The question was in regards to floor receptacles and here are two views on the them to keep in mind.
For outlets located 66 inches or more above the floor.
From such a receptaacle.
Remodeling and upgrading home electrical wiring.
If you are setting box heights prior to the installation of the subfloor floor covering or any underlayment be sure to account for this expected height difference.
When upgrading home electrical wiring or remodeling the actual height can be adjusted so the elevations of the switches and outlets will match other existing outlets and switches.
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The standard height for wall outlet boxes is about 12 inches from the top of the floor covering to the bottom of the receptacle box or 16 inches to the top of the box.
Outlets are generally spaced so that you are never more than 6 ft.
For outlets behind large appliances that are difficult to move such as a refrigerator for outlets that are part of a light fixture or appliance.