STRING_SPLIT SQL-SERVER

	Declare @inputstring as varchar(25) = 'Microsoft,sql,server,2016' ;
	select value from STRING_SPLIT( @inputstring ,',')
  

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Item_tagList : TABLE
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ItemId  | Item  | Tag 
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select ITL.Item , Value as ItemTag from Item_tagList ITL
cross apply string_split(tag,',')