BUFFALO, N.Y. – A New York Supreme Court judge ruled that a state law intended to make non-Indians pay cigarette taxes when purchasing from Indian retailers cannot be put into effect because the state does not have a plan to implement it, the Associated Press reports.

State Supreme Court Justice Rose Sconiers issued a preliminary injunction that bars New York from enforcing the law, which has been on the books since last March.

The trial court decision gave a victory to Indian cigarette retailers and wholesalers, who argued that New York has not given them the tools to comply with the law.

"While the intent of the statute is to require that non-Indians who purchase cigarettes on Indian reservations pay the New York state stamp tax, the statute can only function if it properly exempts Indians purchasing cigarettes under circumstances where they are not lawfully required to pay such taxes," the decision stated.

Gov. Eliot Spitzer said the tax department would implement the law to comply with the judge's ruling. "I believe in both a level playing field in respect to competition in the market place ... and also appropriate respect for the sovereign nations," Spitzer told the newswire. "But I think the statute that was passed a couple years ago was an appropriate statute so we will be moving forward."