Up until recently, I was always under the impression that Sneak Attack was allowed whenever there was an attack roll, assuming the target isn't immune to precision damage. This went for melee weapons, natural attacks, spells even - I thought this was the entire basis of the Arcane Trickster class. However, I recently heard someone tell a Gunslinger Rogue that SA does not apply to touch attacks. Rereading the description, SA doesn't seem to mention it one way or the other. So, can SA be applied to touch attacks? I very much hope so, because I love the idea of a rogue UMDing a wand of CLW to SA undead with.
Awesome. That actually brings up another question though; what if the attack does ability damage? Obviously it would be silly if SA did strength damage or whatnot, but could it also just deal normal damage in addition to the ability damage?
I know 3.5 clarified some rules about magical sneak attacks. I'm not sure if those clarifications were transported directly to Pathfinder, though.
Necromantic attacks (enervation, ability damage, ability drain, etc.) caused additional negative energy damage.
I assume it was a typo above, but yeah, you cannot deal sneak attacks with splash weapons, but you can deal sneak attacks with anything that involves an attack roll. I don't know how that works with ability damage, but personally I would rule that sneak attack damage only applies if the attack in question is actually dealing damage.
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if you are using a spell to do sneak attack damage, the extra damage is the same type as the spell does, acid for acid splash or acid arrow, fire for scorching ray. spells that do not do actual damage (eg enervation) do extra damage based on the spell (so enervation sneak attack would do negative energy damage, HP DAMAGE, not extra level drain.)