Republican state Senate candidate Steven Levy is up with his first television ad, attacking his opponent, state Rep. Jamie Eldridge, for his stance on taxes.

Levy, of Marlborough, is competing with Eldridge, of Acton, for the Middlesex and Worcester Senate seat vacated by Pam Resor, who is also from Acton.

The ad paints Eldridge as a "Beacon Hill insider" who has supported raising taxes.

"[Eldridge] proposed to raise the sales tax by 20 percent," the narrator says. "He voted to raise taxes by $657,000,000 in 2008 alone."

"Jamie Eldridge," the narrator concludes, "more taxes we can't afford."

The Eldridge campaign took issue with the ad and fired back at Levy.

"Rep. Eldridge has voted against increasing the personal income tax and wants to keep the rate at 5.3 percent," Mathew Helman, Eldridge's campaign manager, told PolitickerMA.com. "Steven Levy admits that he himself goes back and forth on Question 1, which would devastate our communities."

Eldridge has come out against Question 1, the ballot measure that would abolish the state income tax. Multiple calls to Levy's campaign made by PolitickerMA.com seeking his position on the ballot question have gone unreturned.

Helman also questioned whether the ad is on the air or if it is only a YouTube political stunt. "I certainly haven't see in on TV and haven't heard from anyone that has," he said.

Joseph Sheehan, Levy's campaign manager, said the ad started running this week and will stay on the air through Election Day. He would not specify the size of the media buy, however, and only said that it is running on "Comcast channels."

Check out Levy's ad below.