Ind. Code § 8-1-2-1.1
A person or an entity that:
(1) transmits communications through Internet Protocol enabled retail services, including:
(2) provides the necessary software, hardware, transmission service, or transmission path for communications described in subdivision (1);
is not a public utility solely by reason of engaging in any activity described in subdivisions (1) through (2).
As added by P.L.27-2006, SEC.4.