If you really want to stick with a relational database, which I do not recommend, you can use something like D2RQ , or you can search for something that supports, say, R2RML . Or you can try SDB .
However, if you want to use semantic technology, you are much better off using a real RDF database. You will get better performance and you will have better development experience. There are many options, Mulgara , Jena , Sesame , Stardog , OWLIM , AllegroGraph , BigData , Virtuoso , and Oracle provides some RDF support if you have an Oracle license, but in my experience, it is not as efficient as dedicated RDF databases .
Most of the SemWeb toolkit is in Java, but since you mentioned IIS, you may be in the MS world, in which case dotNetRDF is a good option.
But in the end, use special RDF / SemWeb tools if you intend to use this technology. Do not try to use RDF in non-semantic material or write your own. No need to reinvent the wheel, there are many good SemWeb software to get your project.
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