P&S Grain, LLC v. The County of Williamson, Illinois 

Grain company and oil company filed declaratory judgment action challenging constitutionality of County School Facility Occupation Tax Law in Counties Code, which allows county governments to impose 1% sales tax for school facility use, and validity of two county ordinances that authorized imposition of the 1% sales tax in Williamson County. Plaintiff corporations met common law requirements for standing, as claim of injury is distinct and palpable, is fairly traceable to Defendants' actions, and is substantially likely to be prevented or redressed by grant of relief requested. Corporations do not lack standing by fact that they may pass school facility tax on to their customers, as it does not negate effect of tax upon them. Section 11-301 of Code of Civil Procedure does not preclude corporations, which are corporate citizens, from filing actions under that Section.