You can create a database, populate it and work with it if you have SQL Server and Management Studio 2008R2.
For distributing the database, you will need SQL Server at the client site as well. Which means they will need to purchase the appropriate licenses from Microsoft.
SQL Server has an Express Edition which is free to distribute. There are some feature limitations to Express edition of the server. If your requirements are within those limitations, that may be an option for you.