For years, Republicans have criticized Democratic Sen. Bill Nelson for voting to raise taxes again and again.Nelsonís opponent in the 2012 U.S. Senate race, Connie Mack, claimed Nelson raised taxes 150 times. That claim grew to 272 before the November 2012 election. Now, Nelsonís current competitor, Gov. Rick Scott, is upping the ante in a new television ad."Forty years later, a lot of things have changed, but Bill Nelson is still in Washington," the narrator says. "Still collecting a paycheck. Besides reading speeches, whatís Nelson done all those years. Three hundred and forty-nine times heís voted for higher taxes."Scottís evidence included about 349 votes Nelson cast in the Senate starting in 2001, as well as votes he took in the U.S. House of Representatives (1979-90). With that, we wanted to see if it was true.We have rated similar claims that Nelson voted to raise taxes False because the total was bolstered by nonbinding resolutions, which cannot change the tax law, and double-counted multiple votes on a single piece of legislation.Although the list is not exactly the same, we found that Scottís team uses the same tallying tricks implemented in the past, which inflates the number of times Nelson voted for higher taxes.More than half of the votes on his list are Democratic budget resolutions, which set nonbinding parameters for considering tax and spending legislation. So itís technically incorrect to say the budget resolution will raise, lower or even keep taxes the same. Budget resolutions do not change tax law.Joshua Gordon, policy director of the Concord Coalition, a group that urges deficit reduction, offered another important distinction. "Voting to lessen the size of a tax cut in a budget resolution is also not voting for a tax increase," Gordon told us.Scottís tally makes the additional mistake of counting multiple votes on the same budget resolution. For example, Scottís list includes nine votes Nelson took on a 2008 budget resolution. Again, those votes do not alter how much in taxes anyone pays.Overall, we found that nearly half of all the votes Scott counted were from nonbinding resolutions.The mathematical gymnastics continues in other parts of Scottís list. Scottís tally includes multiple votes on the other pieces of legislation. Itís common for senators to take multiple votes as both parties engage in maneuvering and introduce competing amendments.For example, in 2017, Scott counted 19 of Nelsonís votes against H.R. 1 ó the GOP tax bill. By voting against the bill, Scottís office argues Nelson voted for higher taxes. But Nelsonís votes would have kept the status quo.And while the tax bill that passed Congress and was signed into law cuts taxes for most Americans, not every American is guaranteed a tax cut.Scottís "claim is predicated on the idea that tax cuts are Ďfree,í†" Joe Rosenberg, a research associate for the Tax Policy Center, said. "The claim could equivalently be phrased as ĎNelson voted to reduce the federal deficit 349 times.í†"Besides tallying tricks, Scottís statement omits that Nelson has sometimes voted in favor of tax cuts. Nelson voted for President Ronald Reaganís major tax cut package in 1981 and Nelson also voted to extend President George W. Bush-era tax cuts in 2006 and 2010. Nelson also supported the 2009 stimulus package, which included more than $200 billion in tax cuts."The statement you are fact checking is that Nelson VOTED in favor of higher taxes 349 times," said Scott campaign spokeswoman Kerri Wyland. "He did. Every member of Congress should be held accountable for every single vote they take ó that is part of their job and it is what American families expect. Every vote cited was an opportunity for Bill Nelson to make his position on taxes clear, and every time he voted in favor of higher taxes."Just like Republicans in the past, Scottís list overstates the number of times Nelson voted for higher taxes by including nonbinding budget resolutions, which accounted for almost half of the 349 votes on the list.We rate this claim False.Read more rulings at PolitiFact.com/florida.