connectionSQL.setAutoCommit(false);
String sqlTxt = String.format("BEGIN  TRAN " //добавила, потому что  connectionSQL.commit() выдает ошибку
                                + "if object_id('%s') is not null drop table %s; "
				+ "select top 1 * into %s from %s; "
				+ "truncate table %s; COMMIT TRAN", workTable, workTable, workTable, targetTable, workTable);
stmt.addBatch(sqlTxt);
int[] res = stmt.executeBatch();
/*connectionSQL.commit();  если не убрать, то будет ошибка com.microsoft.sqlserver.jdbc.SQLServerException: New request is not allowed to start because it should come with valid transaction descriptor. */

stmt.clearBatch();
sqlTxt= String.format("TRUNCATE TABLE %s; "
				+ "insert into %s from %s; "
				+ "update %s set LOAD_DTM = GETDATE(), SESSION_ID = %d;"
				+ "drop table %s;", targetTable, targetTable, workTable, targetTable, SESS_NO, workTable);

stmt.addBatch(sqlTxt);
res = stmt.executeBatch();
connectionSQL.commit();

SET IMPLICIT_TRANSACTIONS  ON ;

print @@TRANCOUNT
if object_id('db1.dbo.T_MVZ_$T') is not null drop table db1.dbo.T_MVZ_$T;
select top 1 * into db1.dbo.T_MVZ_$T from db1.dbo.T_MVZ;
truncate table db1.dbo.T_MVZ_$T;
print @@TRANCOUNT
commit;
print @@TRANCOUNT