My preferred answer: the game mechanics don't support it well, so don't do it. Tough luck.
Technically, unfortunately, there do exist rather badly designed sunder mechanics which work even worse for ranged weapons, and should not be combined with rays, since that's just asking for trouble.
Next, remember that weapons will have quite a bit of hardness, and that most energy types only to half or worse damage vs. items, and even acid, which does full damage, does not bypass hardness.
But the real problem is that the sunder rules are just badly tacked on. They're so rarely used that almost no creature or player is well prepared against them, and that makes them pretty arbitrary, and not very fun. Then there's the problem that there isn't really a good defense against sundering - so sundering is often successful. You may be incapable of striking a monk with a high wisdom with your ray due to his high touch AC, but oddly enough, his belt doesn't benefit from his monk AC or any other touch AC modifiers, only from his dex. It's almost impossible to sunder a high-attack bonus fighter's weapon since that involved an opposed attack roll (good luck, unless you yourself are such a fighter as well), but it's trivially easy to sunder his bracers.
Sundering rules don't work. I just ban sundering completely from the game and sweep it under the "no mechanics" rug. It's just too arbitrary.