Dear Anonymous,
I have to agree on all what was said above.
It seems that MS itself wants to ignore perl in sepcial - but you might study their ressources about ODBC and ASP.
But currently this
google search brought up plenty of related questions - I'm sorry - as I guess you will have to read through.
At least - when you keep to standard sql you won't face any strange trouble with the MS SQl server itself.
And I do also highly recommend reading
"Programming the Perl DBI" as it covers most of the things you will need.
Have a nice day
All decision is left to your taste