I would always replace the intake to head gasket any time you have removed the intake, unless it was for mock up. No sense taking a chance for $20. The upper to lower can be reused over as long as it isn't compressed so much it compromises sealing. Again, if any doubt replace it.
For the lower intake gasket, get the Felpro steel reinforced set with the blue rubber end pieces, not the crappy cork ones. Put a few dabs of weather adhesive on the intake gaskets so they don't move around, and a light smear of red RTV around the water jackets as added protection. I put a light smear of RTV on the front and back rubber pieces, let it tack up and then lay them down, along with a nice dab of RTV in the corner where it meets the intake gaskets on the heads. Let that sit for a good 15-20 minutes. Snug up the bolts and then and then torque them in phases according to the specs and sequence for that manifold. After a heat cycle you will want to go back and retorque the lower again. I didnt cover every step but jrichker has a good write up on an intake install worth reading.
Sorry if I didn't catch this, what intake are you running, as you'll want a different gasket set.