Is it necessary to use # before creating a temporary table in SQL server?

Example:

SELECT column1, column2, someInt, someVarChar 
INTO ItemBack1 
FROM table2
WHERE table2.ID = 7

For ItemBack1 is it necessary to use the # symbol?

If not, then what is the use of # in creating temp tables?

sql sql-server sql-server-2008 sql-server-2005
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