ID        State       City
----      -----       ----
A          MA         Boston
A          NY         New York City
A          OK         Tulsa
B          MA         Boston
B          FL         Miami
C          GA         Atlanta

ID      State1     State2    State3   City1    City2      City3
----    -----     -------    ------   -----    -----      -----
A         MA        NY         OK     Boston   New York   Tulsa
B         MA        FL         null   Boston   Miami      null  
C         GA        null       null   Atlanta  null       null
       

quote:

---

Concatenation maybe?

---

DECLARE @sample TABLE
(
	[ID]	CHAR(1),
	State   CHAR(2),
	City	varchar(15)
)
INSERT INTO @sample
SELECT	'A', 'MA', 'Boston'		UNION ALL
SELECT	'A', 'NY', 'New York City'	UNION ALL
SELECT	'A', 'OK', 'Tulsa'		UNION ALL
SELECT	'B', 'MA', 'Boston'		UNION ALL
SELECT	'B', 'FL', 'Miami'		UNION ALL
SELECT	'C', 'GA', 'Atlanta'

;WITH sample_data ([ID], State, City, SeqNo) AS
(
	SELECT	[ID], State, City,
		SeqNo = row_number() OVER (PARTITION BY [ID] ORDER BY [ID], State)
	FROM	@sample
) 
SELECT	[ID] = coalesce(s.[ID], c.[ID]),
	state_1, state_2, state_3, city_1, city_2, city_3
FROM
(
	SELECT	[ID], state_1 = p.[1], state_2 = p.[2], state_3 = p.[3]
	FROM	(
			SELECT	[ID], SeqNo, State
			FROM	sample_data 
		) s
		pivot
		(
			MAX(s.State)
			FOR s.SeqNo IN ([1], [2], [3])
		) p
) s
FULL OUTER JOIN
(
	SELECT	[ID], city_1 = p.[1], city_2 = p.[2], city_3 = p.[3]
	FROM	(
			SELECT	[ID], SeqNo, City
			FROM	sample_data 
		) c
		pivot
		(
			MAX(c.City)
			FOR c.SeqNo IN ([1], [2], [3])
		) p
) c	ON	s.[ID]	= c.[ID]

/*
ID   state_1 state_2 state_3 city_1          city_2          city_3          
---- ------- ------- ------- --------------- --------------- --------------- 
A    MA      NY      OK      Boston          New York City   Tulsa
B    FL      MA      NULL    Miami           Boston          NULL
C    GA      NULL    NULL    Atlanta         NULL            NULL
*/