Click here to watch "Tax Cutter."

In the aftermath of the vice presidential debate, John McCain released an ad today that follows up on Thursday night's event, even though no footage from it appears in the spot.

"Tax Cutter" (subscription) opens with footage of Barack Obama claiming to be just that at a recent rally in Florida, but the spot contradicts the Illinois senator by saying he voted for higher taxes 94 times. "He's not truthful on taxes," an announcer chides. Headlines describing Democratic spending continue that theme as another announcer says, "At least congressional liberals admit they want to raise your taxes," aiming to further isolate and chastise Obama.

In their only debate, the running mates sparred over which presidential nominee has raised taxes the most. Sarah Palin threw the first punch, contending that Obama raised taxes 94 times. The Alaska governor used the number three times in one sentence: "Barack had 94 opportunities to side on the people's side and reduce taxes, and 94 times he voted to increase taxes or not support a tax reduction -- 94 times."

Joe Biden retorted that "the charge is absolutely not true. Barack Obama did not vote to raise taxes. The vote she's referring to, John McCain voted the exact same way. It was a budget procedural vote. John McCain voted the same way. It did not raise taxes. Number two, using the standard that the governor uses, John McCain voted 477 times to raise taxes."

The McCain camp also released an ad immediately following the first presidential debate; it didn't include any debate footage, either. On the other hand, the Obama camp's two follow-up ads have both included explicit references to the debates. "Can't Explain," also released today, uses the portion of the veep debate where the candidates dispute health care tax credits to slam McCain for his plans to adjust the system.