List a column and use it to make an operation with TSQL

DECLARE @tags varchar(200)
DECLARE @K int
SET @K=1

DECLARE MyCursor CURSOR
FOR
   SELECT columns
   FROM table

OPEN MyCursor

-- read the first record
FETCH MyCursor INTO @tags

-- loop
WHILE @@fetch_Status = 0
BEGIN
   INSERT INTO table2 (id, new_tags) VALUES
		(@K, @tags);
   SET @K = @K + 1;
-- read next record
   FETCH MyCursor INTO @tags
END

CLOSE myCursor

DEALLOCATE myCursor

Source : http://sqlpro.developpez.com/cours/sqlserver/transactsql/