From the vim documentation (:h smartindent):
When typing '#' as the first character in a new line, the indent for that line is removed, the '#' is put in the first column. The indent is restored for the next line. If you don't want this, use this mapping: ":inoremap # X^H#", where ^H is entered with CTRL-V CTRL-H.

In reply to Re: Slightly Off Topic: vim/perl comment behavior by itub
in thread Slightly Off Topic: vim/perl comment behavior by saberworks

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