Kelly’s support for a 23 percent consumption tax was also an issue in his 2010 match-up against Giffords, who employed Barber as her district director until she resigned from the House in January.

In 2010, Giffords accused Kelly of supporting a 23 percent sales tax increase. Kelly called that a lie, arguing that the tax he suggested, dubbed the Fair Tax, would replace federal income taxes. Kelly said the tax would give taxpayers more options and flexibility, but Giffords said shifting to a sales-tax model would disproportionately burden those with lower incomes.

Kelly and Barber will square off in a June special election to finish Giffords’s term. A separate, regular election will take place in the fall for the full term that starts in 2013.

Watch the NRCC ad:

Watch the Barber ad: