This is what I found. This is news to me as well and Not sure I will follow it.
Q. Where are tamper-resistant receptacles required?
A. All nonlocking type 15A and 20A, 125V receptacles in the following areas of a dwelling unit [210.52] must be listed as tamper-resistant [406.12].
Wall space — 210.52(A)
Small-appliance circuit — 210.52(B)
Countertop space — 210.52(C)
Bathroom area — 210.52(D)
Outdoors — 210.52(E)
Laundry area — 210.52(F)
Garage and outbuildings — 210.52(G)
Hallways — 210.52(H)
Exception: Receptacles in the following locations aren’t required to be tamper-resistant:
- Receptacles located more than 5½ ft above the floor.
- Receptacles that are part of a luminaire or appliance.
- A receptacle located within dedicated space for an appliance that in normal use isn’t easily moved from one place to another.
- Nongrounding receptacles used for replacements as permitted in 406.4(D)(2)(a).
Nonlocking type 15A and 20A, 125V receptacles in guest rooms and guest suites must be listed as tamper-resistant [406.13]. In addition, nonlocking type 15A and 20A, 125V receptacles in child care facilities must be listed as tamper-resistant [406.14].