The Fair Tax Amendment to the Illinois Constitution that Illinoisans will vote on come Nov. 3 is complicated. The dueling TV ads sponsored by proponents and opponents are appalling. The official explanation sent to registered voters last week is scarcely better. What does the amendment really do? Let’s be clear. Constitutional theorists maintain that in an ideal state we would have no restrictions on any taxes in the constitution. But we don’t live in an ideal state. We live in Illinois.I was legal researcher for the …