Thanks to Rayo McCollough from the New Mexico Natural Heritage Program for providing the following instructions.
For more information, see http://www.snapdba.com/2013/10/using-sql-developer-to-connect-to-sql-server-databases/
And http://kentgraziano.com/2013/01/14/tech-tip-connect-to-sql-server-using-oracle-sql-developer/.
Steps:
Download JDBC driver for SQL Server - https://sourceforge.net/projects/jtds/files/.
Extract files to Oracle SQL Developer folder (C:\Users\rayo\Tools\sqldeveloper-4.1.3.20.78-x64\sqldeveloper\). I created an Add-ons folder under .\sqldeveloper\ and extracted the files there.
Point to jar file in Oracle SQL Developer (Tools -> Perferences -> Database -> Third Party JDBC Drivers. Click Add Entry and navigate to .jar file (e.g. C:\Users\rayo\Tools\sqldeveloper-4.1.3.20.78-x64\sqldeveloper\add-ons\jtds-1.3.1-dist\jtds-1.3.1.jar). click Select. Then click OK.
Close and reopen Oracle SQL Developer.
Add connection. Should see a SQL Server tab. Enter parameters (see screen shot). I couldn’t get Windows Authentication to work so I used SQL Server authentication by entering a user name and password.