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db<>fiddle
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CREATE TABLE Sales(
[ID] INT NOT NULL,
[Income] INT NULL,
[Visits] INT NULL
);
INSERT INTO Sales([ID],[Income],[Visits])
VALUES
(1,1200,30),
(2,0,22),
(3,800,1),
(4,749,7),
(5,192,0),
(6,974,10);
6 rows affected
SELECT *
FROM Sales
ID Income Visits
1 1200 30
2 0 22
3 800 1
4 749 7
5 192 0
6 974 10
SELECT [ID],[Income]/[Visits]
FROM Sales
Msg 8134 Level 16 State 1 Line 1
Divide by zero error encountered.
SELECT [ID],[Income]/NULLIF([Visits],0)
FROM Sales
ID (No column name)
1 40
2 0
3 800
4 107
5 null
6 97