MN Forward, a business group, goes for the funny and uses images of kids to deliver it's anti-Dayton message in its new ad.

The ad is the first from MN Forward since a pro-Tom Emmer ad released over the summer. MN Forward's support of Emmer, the Republican candidate for governor, was used as a cudgel against the businesses that donated to the group, especially Target companies.

The new ad avoids any mention of Emmer and instead focuses on DFL candidate Mark Dayton and his support of taxes. The spot's message mimics the one pitched in an ad released last week by Minnesota's Future.

It also makes the claim that Dayton "supported" an "email tax" but uses more careful lingo than did Minnesota's Future on the subject. Dayton raised the possibility of a tax on email while he was in the U.S. Senate in 2003 but also said back then that he wouldn't vote for a new tax on email. Dayton has not mentioned in or backed such a charge in his campaign for governor.

The MN Forward ad's language, "He even supported a tax on email," allows viewers to get the impression that he could still support such a tax, without saying outright that he does.

The MN Forward ad also says, "Dayton wants more government spending and thinks ideas to reduce wasteful spending are idiotic." It is certainly true that Dayton wants to spent more on government services but, like all the candidates for governor, he has also said he'd make sure that every state government service is delivered efficiently. Dayton's use of the word "idiotic" cited by MN Forward, in fact, refers to Dayton's reaction to an 11th hour proposal from Republican Gov. Tim Pawlenty to constitutionally limit government spending to whatever the state took in during the previous two year cycle.

Here's the transcript:

Feel surprised?

A bit frustrated?

Scared?

That's how Minnesotans feel when they hear Mark Dayton's bad ideas.

Dayton will raise taxes by $5 billion.

Higher income taxes.

Higher property taxes.

He even supported a tax on email.

Dayton wants more government spending and thinks ideas to reduce wasteful spending are idiotic.

Dayton's plans will hurt Minnesota's economy.

We can't afford to let Mark Dayton knock us down.

Here's the ad: