Indiana Code Title 6. Taxation § 6-1.1-12.5-1

(1) Storage, compressed natural gas, liquefied natural gas, transmission, and distribution facilities to be used in the delivery of natural gas, or supplemental or substitute forms of gas sources by a natural gas utility.

(2) Facilities and technologies used in the deployment and transmission of broadband service, however defined or classified by the Federal Communications Commission, or advanced services (as defined in 47 CFR 51.5) by a provider of broadband service or advanced services.

(3) Facilities used in the treatment, storage, or distribution of water by a water utility.

(4) Facilities used in the collection or treatment of wastewater by a wastewater utility.