The law was challenged in October by Brown & Williamson Tobacco Corp., the Louisville, Ky., cigarette manufacturer that had announced it planned to sell cigarettes - with all applicable state and federal excise taxes paid - via the Internet.
The company argued the law, the first of its kind in the nation, was an "unconstitutional interference with interstate commerce."
At the time, Preska issued a temporary restraining order blocking enforcement of the law pending a decision on the challenge - particularly in regard to interstate commerce.
Tax-free cigarettes, meanwhile, have continued to shipped from Indian reservations.
The state argued that Internet, mail- and phone-order sales of cigarettes pose a "serious threat" to the public health, make it easier for children to obtain cigarettes and "enable smokers to evade state excise taxes" by ordering from the Indians.
Both the Indians and the tobacco company, however, insisted they had procedures to prevent minors from obtaining cigarettes.
Preska''s ruling also reiterated statements made in her restraining order that the state had other options available to keep cigarettes out of the hands of children and collect taxes that would place less of a burden on interstate commerce.
Comway said no decision has been made on appealing the Preska ruling.
Crangle called the ruling "a reaffirmation of the 1866 Supreme Court decision that held Indian "reservations are wholly exempt from state taxation.'' "
"The only question remaining is, when will anti-Indian self-interest groups finally understand the message?" Crangle said.