title: Does NULL occupy space on SQL Server 2012
body: <p>I have read this <a href="https://stackoverflow.com/questions/3731172/how-much-size-null-value-takes-in-sql-server">answer</a> and it has been confirmed that NULL does occupy space in sql server 2005. Has this changed in sql server 2012. Does NULL occupy space in sql server 2012?</p>