I would say conditions you are spraying in play a part. In a downdraft spray booth with minimal flash time before clear, probably not necessary. In a typical home style booth, with hours before clear, I would say yes, tack it. Lots of dirt and dust floating around. There is also a certain amount of base overspray that lays on top that is not stuck. It is a good idea to remove that, also, before clear, IMO. Using a tack rag like the Surgical Blue, that is not quite as sticky as say a Crystal tack rag, helps eliminate the glue transfer that can occur. Unfolding the tack rag into a fluffy ball and not applying pressure is the correct way to use them. I usually tack the paper first, also, to "detack" a fresh tack rag before wiping the painted surface.