To deploy Azure SQL VM using terraform - ARM Template referenced https://gist.github.com/ajomathew/a3bf1bc6ce00e9e6967af917ae20c222

sql-windows-azure.tf

# Provider Def
provider "azurerm" {
  features {
    virtual_machine {
      delete_os_disk_on_deletion = true
    }
  }
  version = "2.10"
}
provider "template" {
  version = "~> 2.1"
}
terraform {
  required_version = "~>0.12.0"
}

# Resource Group
resource "azurerm_resource_group" "sqlvm-rg" {
  name     = var.resourceGroupName
  location = var.location
  tags = {
    environment = var.-prefix
  }
}
# Vnet Def
resource azurerm_virtual_network "vnet" {
  name                = "vnet"
  resource_group_name = azurerm_resource_group.sqlvm-rg.name
  location            = azurerm_resource_group.sqlvm-rg.location
  address_space       = [var.vnet-address-space]
}

# Subnet Def
resource "azurerm_subnet" "subnet" {
  name                 = "snet"
  resource_group_name  = azurerm_resource_group.sqlvm-rg.name
  virtual_network_name = azurerm_virtual_network.vnet.name
  address_prefixes     = [var.subnet-address-space]
}

#Public Ip Def
resource "azurerm_public_ip" "vm-pip" {
  name                = "pip"
  location            = azurerm_resource_group.sqlvm-rg.location
  resource_group_name = azurerm_resource_group.sqlvm-rg.name
  allocation_method   = "Dynamic"

}

# Nic Def
resource "azurerm_network_interface" "vm-nic" {
  name                          = "nic"
  resource_group_name           = azurerm_resource_group.sqlvm-rg.name
  location                      = azurerm_resource_group.sqlvm-rg.location
  enable_accelerated_networking = false
  ip_configuration {
    name                          = "internal"
    subnet_id                     = azurerm_subnet.subnet.id
    private_ip_address_allocation = "Dynamic"
    public_ip_address_id = azurerm_public_ip.vm-pip.id
  }
}

# Managed Disk Def
resource "azurerm_managed_disk" "vm-data-disk" {
  name                 = "vm-DataDisk"
  resource_group_name  = azurerm_resource_group.sqlvm-rg.name
  location             = azurerm_resource_group.sqlvm-rg.location
  storage_account_type = "Premium_LRS"
  create_option        = "Empty"
  disk_size_gb         = "128"
}

# Attach Disk
resource "azurerm_virtual_machine_data_disk_attachment" "attach-data-disk" {
  virtual_machine_id = azurerm_windows_virtual_machine.vm-vm.id
  managed_disk_id    = azurerm_managed_disk.vm-data-disk.id
  lun                = 0
  caching            = var.sqlDataDisk-caching
}

# Def VM - 
resource "azurerm_windows_virtual_machine" "vm-vm" {
  name                = "vm-vm-${var.name-sequence}"
  resource_group_name = azurerm_resource_group.sqlvm-rg.name
  location            = azurerm_resource_group.sqlvm-rg.location
  size                = var.size
  admin_username      = var.admin-username
  admin_password      = var.admin-password
  network_interface_ids = [
    azurerm_network_interface.vm-nic.id
  ]
  os_disk {
    caching              = "ReadOnly"
    storage_account_type = "StandardSSD_LRS"
  }

  source_image_reference {
    publisher = "MicrosoftSQLServer"
    offer     = "sql2017-ws2019",
    sku       = "sqldev"
    version   = "latest"
  }

}

# Read Template
data "template_file" "sqlvm" {
  template = file("${path.module}/sql-windows-azure.json ")
}

# Deploy Template
resource "azurerm_template_deployment" "sqlvm" {
  name                = "vmdeploy-${formatdate("DD-MM-YYYY-hh-mm", timestamp())}"
  resource_group_name = azurerm_resource_group.sqlvm-rg.name
  deployment_mode     = "Incremental"
  template_body       = data.template_file.sqlvm.rendered
  depends_on          = [azurerm_windows_virtual_machine.vm-vm]
  parameters = {
    "sqlVirtualMachineLocation" = azurerm_resource_group.sqlvm-rg.location
    "sqlVirtualMachineName"            = "vm-vm-${var.name-sequence}"
    "sqlConnectivityType"              = "Private"
    "sqlPortNumber"                    = 1433
    "sqlStorageWorkloadType"           = "General"
    "sqlStorageDisksConfigurationType" = "NEW"
    "sqlAutopatchingDayOfWeek"         = "Sunday"
    "sqlAutopatchingStartHour"         = "2"
    "sqlAutopatchingWindowDuration"    = "60"
    "dataPath"                         = "F:\\data"
    "logPath"                          = "F:\\log"
    "tempDbPath"                       = "D:\\tempDb"
    "rServicesEnabled"                 = false
  }
}