Writing to text files is probably redundant. You should look into using the MSSQL::DBlib and MSSQL::Sqllib modules (see also pm nodes here on MSSQL), FreeTDS (see also pm nodes here on FreeTDS)and use the methods contained therein.

You could also use raw ODBC methods through DBI with something like:

use strict;
use warnings;
use DBI;

my $dbuser = "foo";
my $dbpass = "bar";
my $dbname = "blort";
my $dbhost = "localhost";

my $dsn    = "DBI:ODBC:database=$dbname;host=string";

my $dbh    = DBI->connect($dsn, $dbuser, $dbpass, $dbhost
                          {RaiseError => 1});

# .. Execute your query on $dbh here, SELECT/INSERT/etc. 

$dbh->disconnect;
[download]

(I initially read this and thought MySQL, and had included a good example snippet of code you could use, but then re-read it as MSSQL when I previewed it. I've never used MSSQL, so I updated my reply to be more helpful in this environment.)