Indiana Code Title 6. Taxation § 6-1.1-8-3

(1) Each company which is engaged in the business of transporting persons or property.

(2) Each company which is engaged in the business of selling or distributing electricity, gas, steam, or water.

(3) Each company which is engaged in the business of transmitting messages for the general public by wire or airwaves.

(4) Each company which is engaged in the business of operating a sewage system or a sewage treatment plant.

(1) bridge companies;

(2) bus companies;

(3) express companies;

(4) light, heat, or power companies;

(5) pipeline companies;

(6) railroad companies;

(7) railcar companies;

(8) sleeping car companies;

(9) street railway companies;

(10) telephone, telegraph, or cable companies;

(11) tunnel companies;  and

(12) water distribution companies.

(1) Aviation companies.

(2) Broadcasting companies.

(3) Television companies.

(4) Water transportation companies.

(5) Companies which are operated by a municipality or a municipal corporation, except those utility companies owned or held in trust by a first class city.

(6) A taxpayer that:

A taxpayer that meets the requirements of clauses (A) and (B) may elect to file a personal property tax return for the definite situs property with the county assessor or (if applicable) the township assessor, instead of filing a return for the definite situs property under this chapter.

(7) A taxpayer that: