How to create a table using "With" clause in SQL

This is not valid syntax for sql server. you can either create a table using CREATE TABLE and specifying the column names and types, or you can do a SELECT INTO statement including data.

Approach 1 : Create the table and then populate:

CREATE TABLE SalesOrdersPerYear 
( SalesPersonID int, BaseSalary float)
;

WITH Sales_CTE (SalesPersonID, BaseSalary)  
AS  
(  
    SELECT SALES_PERSON.SALES_PERSON_ID, SALES_PERSON.BASE_SALARY  
    FROM SALES_PERSON  
    WHERE SALES_PERSON_ID IS NOT NULL 
)  
insert into SalesOrdersPerYear  
SELECT SalesPersonID, BaseSalary AS TotalSales  
FROM Sales_CTE   
ORDER BY SalesPersonID, BaseSalary;  

Approach 2 - all in one step

WITH Sales_CTE (SalesPersonID, BaseSalary)  
AS  
(  
    SELECT SALES_PERSON.SALES_PERSON_ID, SALES_PERSON.BASE_SALARY  
    FROM SALES_PERSON  
    WHERE SALES_PERSON_ID IS NOT NULL 
)  
select  SalesPersonID, BaseSalary AS TotalSales  
into SalesOrdersPerYear
FROM Sales_CTE   
ORDER BY SalesPersonID, BaseSalary;  

Use approach 1 when you need to specify more about the table (primary keys, indexes, foregin keys etc.

Use approach 2 for things that are more temporary. (you would normally use a temporary table such as #SalesOrdersPerYear here).

Either way, the data is now stored in your table, and you can use it again.

Using temporary tables:

-- Check for existence and drop first to avoid errors if it already exists.
if OBJECT_ID('tempdb..#SalesOrdersPerYear') is not null
    drop table #SalesOrdersPerYear

WITH Sales_CTE (SalesPersonID, BaseSalary)  
AS  
(  
    SELECT SALES_PERSON.SALES_PERSON_ID, SALES_PERSON.BASE_SALARY  
    FROM SALES_PERSON  
    WHERE SALES_PERSON_ID IS NOT NULL 
)  
select  SalesPersonID, BaseSalary AS TotalSales  
into #SalesOrdersPerYear
FROM Sales_CTE   
ORDER BY SalesPersonID, BaseSalary;  

You could also define it as a table variable, which is a bit of a cross between the approaches:

declare @SalesOrdersPerYear table
( SalesPersonID int, BaseSalary float)
;

WITH Sales_CTE (SalesPersonID, BaseSalary)  
AS  
(  
    SELECT SALES_PERSON.SALES_PERSON_ID, SALES_PERSON.BASE_SALARY  
    FROM SALES_PERSON  
    WHERE SALES_PERSON_ID IS NOT NULL 
)  
insert into @SalesOrdersPerYear  
SELECT SalesPersonID, BaseSalary AS TotalSales  
FROM Sales_CTE   
ORDER BY SalesPersonID, BaseSalary;  

This option will only persist with this batch, and does not need dropping - just like any other variable.