By CNN Deputy Political Director Paul Steinhauser 
August 31, 2010 

(CNN) - Talk about playing to the audience.

A new television commercial in Minnesota from Republican Rep. Michelle Bachmann's campaign targets her Democratic challenger for voting to raise taxes on corn dogs, deep fried bacon and beer, popular cuisine at just about any state fair in the Midwest. The ad's release comes as many in the state are paying a visit to the annual Minnesota State Fair, which this year kicked off on August 26 and runs through Labor Day (September 6).

"It's state fair time and you don't want to hear about politics," says a character in the ad named Jim the Election Guy. "But while you're at the fair, you should know that Tarryl Clark here voted to raise taxes on your corn dog, and your deep fried bacon, and your beer. So if you see Tarryl Clark, while you're at the fair, just ask her: What's up with voting to tax my beer?"

Clark is the Minnesota state senator who won the Democratic nomination in the state's sixth congressional district. Her campaign fired back at Bachmann.

"With no record of accomplishment to run on, Michele Bachmann is back on the air with yet another attack ad," said Clark campaign manager Zach Rodvold in a statement. "Contrary to Bachmann's claims – Tarryl consistently fights to hold the line on taxes for over 95 percent of Minnesotans, and voted for deep cuts to the state budget totaling 10 percent in the last two years alone. Unlike Michele Bachmann, Tarryl voted for balanced budgets each of the last four years."

The commercial is the second of the general election campaign from Bachmann, a two term congresswoman who is a favorite of many conservatives and Tea Party activists.

"This is an example of all politics is local, and it does not get anymore local than a corn dog and beer tax," says Evan Tracey, CMAG President and CNN's consultant on political TV ad spending.