The State periodically analyzes political ads related to the race for the U.S. Senate. To watch this ad, go to http://www.thestate.com/ and click on the S.C. Politics link.

WHAT IT’S ABOUT

• Republican U.S. Senate candidate Jim DeMint’s record on taxes, contrasted with Democratic challenger Inez Tenenbaum’s stance

WHO’S BEHIND IT

• The DeMint campaign

WHAT IT CHARGES

• DeMint has never voted for a tax increase.

• Tenenbaum supported a tax increase of more than $1 billion a year, the “largest tax increase in the state’s history.”

• Tenenbaum’s “negative attacks just aren’t credible.”

WHO IT TARGETS

• Voters concerned about high taxes

TENENBAUM’S TAKE

• “The clear fact is that Jim DeMint supports legislation that would create a 23 percent (national) sales tax,” Tenenbaum spokeswoman Kay Packett said.

• Packett said Tenenbaum urged the passage of any of several tax plans that would have increased taxes — as long as the money went to schools.

THE BOTTOM LINE

• Tenenbaum supported a plan to increase by 2 cents the sales, cigarette, gasoline or beer/wine tax. A 2-cent increase in the sales tax would bring in more than $1 billion, according to the state Budget and Control Board. That likely would be the largest increase in recent state history.

• DeMint has been endorsed by a number of groups that fight against tax increases. He does favor the creation of a 23 percent national sales tax to replace federal income and payroll taxes

• The DeMint ad flashes the word “lies” when it accuses Tenenbaum of unfairly attacking the Republican. But the still shot is actually taken from a Tenenbaum ad — one referencing an editorial from The State newspaper that admonished DeMint supporters for dishonesty.

— By Jeff Stensland