Nulls are stored in the database if they fall between columns with data values. In these cases they require 1 byte to store the length of the column (zero).
Trailing nulls in a row require no storage because a new row header signals that the remaining columns in the previous row are null. For example, if the last three columns of a table are null, no information is stored for those columns. In tables with many columns, the columns more likely to contain nulls should be defined last to conserve disk space.
Most comparisons between nulls and other values are by definition neither true nor false, but unknown. To identify nulls in SQL, use the IS NULL predicate. Use the SQL function NVL to convert nulls to non-null values.
Nulls are not indexed, except when the cluster key column value is null or the index is a bitmap index.