Ray Charles In 3M Scotch Campaign (1977 - 1979)

The campaign for Scotch' Master I, II and III premium line audio tapes started in 1977, and still ran in '79. The agency was Foote Cone & Belding.
The theme was "The Truth Comes Out", which also was the jingle's catchline, sung by Ray. In most instances, and also in this case, Ray produced the audio parts of commercials in his own RPM studio in Los Angeles.
In 1978 "Jim Johnston directed Ray Charles in a pair of 30s for Scotch recording tape" (new commercials were possibly shot each campaign year). The clip embedded below has a 10-second edit.
In October '79 an "expanded Scotch brand audio tape tv campaign for 1979 featuring singer/composer/producer Ray Charles" was announced, which "will be seen during such major shows as Saturday Night Live and Johnny Carson's Tonight Show."
The still photo is clipped from an article in Billboard, in 1978. Also see this Billboard article.