[sql] How to check for Is not Null And Is not Empty string in SQL server?

Just check: where value > '' -- not null and not empty

-- COLUMN CONTAINS A VALUE (ie string not null and not empty) :
-- (note: "<>" gives a different result than ">")
select iif(null    > '', 'true', 'false'); -- false (null)
select iif(''      > '', 'true', 'false'); -- false (empty string)
select iif(' '     > '', 'true', 'false'); -- false (space)
select iif('    '  > '', 'true', 'false'); -- false (tab)
select iif('
'                  > '', 'true', 'false'); -- false (newline)
select iif('xxx'   > '', 'true', 'false'); -- true
--
--
-- NOTE - test that tab and newline is processed as expected:
select 'x   x' -- tab
select 'x

x' -- newline