A Cook County judge has ruled against a state law that requires Internet companies to collect sales taxes on all transactions with Illinois customers.

Judge Robert Lopez Cepero ruled Wednesday that the law isn't enforceable because there is a federal Internet tax moratorium through 2014. Cepero also found that just because a company has an affiliate in Illinois doesn't mean it has enough of a presence for tax purposes.

The 2011 law caused affiliates of websites like Amazon.com to relocate out of Illinois.

The Los Angeles-based trade group Performance Marketing Association brought the lawsuit. The group called the ruling a victory. The Illinois Department of Revenue said it respectfully disagrees with the judge's ruling and is reviewing appeal options.