How to create multiple records based off a comma delimited column

How do I code to pull from a table that looks like this

|Topic_MEASURE_| CODING _SYSTEM| CODE | MODIFIER | PLACE _OF _SERVICE|
| 1 | CPT_II | 3046F | 8P, ≠ 1P, 2P, 3P | NULL |

to return this

|Topic_MEASURE_| CODING _SYSTEM| CODE | MODIFIER | PLACE _OF _SERVICE|
| 1 | CPT_II | 3046F | 8P | NULL |
| 1 | CPT_II | 3046F | 1P | NULL |
| 1 | CPT_II | 3046F | 2P | NULL |
| 1 | CPT_II | 3046F | 3P | NULL |

image

please create sample dml & ddl for us to use to help us help you?

see http://www.sqlservercentral.com/articles/Tally+Table/72993/