• Try this:

    DECLARE @crlf char(2) = CHAR(13) + CHAR(10)

    SELECT @emailBODY = 'first' + @crlf + 'second' + @crlf + 'third'

    Note: for paragraphs, just double the @crlf, i.e.

    SELECT @emailBODY = 'first' + @crlf + @crlf + 'second' + @crlf + @crlf + 'third'

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