Is it good practice to have outlets on different floors on the same circuit?

The answer is no, not generally. All that means is I wouldn't do it that way.

It all depends on how much you want to go out if that circuit trips. Having outlets on different circuits isn't as important as having lighting on different circuits. If a lighting circuit trips, and in a home the lighting and outlets share circuits, you don't want every room on that floor to be dark.

So you might consider wiring a room on one floor on the same circuit as the room above or below. That's fine. But if there are 4 rooms in close proximity on the same floor, I wouldn't put all the lighting on one circuit, even though that is an acceptable installation.