I just installed my 75K heater and page E4 of the operating manual said the minimum for intallation in a residantial garage was 18" above the floor and that the heater must be located or protected to avoid physical damage by vehicles. My inspector only checked to see if the bottom of the heater was higher than the top of the garage door opening, otherwise he said it would've need to be protected by posts inbedded into the floor.
The only mention in the manual of 8' clearance from the floor is for parking structures or aircraft hangers in CANADA!! However, it also allows for installation in residential garages with the same requirements in Canada as in the US.
Since your location is indicated as SD, I think you're good to go. Read the manual carefully, there's lots of info/requirements "sprinkled" here and there in it. If you have any questions, call the manufacturer, they're easy to work with and will give you the "straight poop."
Paul