The ad: A 30-second television spot by the Democratic Congressional Campaign Committee.
The images: A picture of Ruth McClung, Republican candidate for Congressional District 7; a picture of a cash register that reads "National sales tax, by Ruth McClung;" a picture of a building with "Ruth McClung, eliminate corporate taxes" over the door; a picture of a sign on a chain-link fence reading "Radical Ruth McClung, tax breaks for corporations shipping jobs overseas."
The audio: A narrator says, "There are radical ideas, and then there's Ruth McClung. McClung's plan: a new national sales tax on almost everything you buy - food, gas, even medicine. Plans like this eliminate income taxes on corporations, and hit the middle class hard. Worse, McClung signed a pledge that protected tax breaks for corporations shipping jobs overseas. Ruth McClung, radical ideas we can't afford."
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The facts: McClung's campaign website includes her answers to a Center for Arizona Policy candidate questionnaire. Candidates were asked to say whether they support or oppose the statements listed. She said she supports "replacing the current federal tax code with a flat tax or national sales tax."
The national sales tax in the ad is a reference to a proposed 23 percent national sales tax that would replace all federal income taxes, including corporate taxes. It's called the "Fair Tax."
Taxes would increase for 95 percent of Arizona taxpayers under the proposal, according to an analysis by the Institute on Taxation and Economic Policy. The top 5 percent of Arizona income earners would see a decrease in taxes under the proposal, according to the analysis.
But in a previous interview, McClung said she answered yes to that Center for Arizona Policy question because she supports a flat tax, or a simplified stepped flat tax, but does not support the "Fair Tax."
McClung has said she planned to sign an anti-tax increase pledge by Americans for Tax Reform, an organization advocating for smaller government and lower taxes.
The pledge is to "oppose any and all efforts to increase the marginal income tax rates for individuals and/or businesses" and to "oppose any net reduction or elimination of deductions and credits, unless matched dollar for dollar by further reducing tax rates."
The pledge against increased taxes would apply generally to the tax code, and doesn't single out or specially apply to companies shipping jobs overseas.
Contact reporter Andrea Kelly at akelly@azstarnet.com or 807-7790.

