Stick to the bottom line, explain how it relates to money and your boss will probably listen.
If you are only one programmer, I'd say the main argument is the reduced chance that you will waste time (and therefore money) fixing simple mistakes, trying to rollback code that turned to be the wrong idea etc.
If you are more than one programmer then the above goes twice plus it's the only sane way to be able to work together on the same codebase without wasting even more time waiting for eachother,
Visual Source safe is better than nothing but there are free options that are better in almost every respect. If your boss needs a presentation to understand why source control is essential he might not care what tool you use once he has been enlightened. That you have experience with other tools and not vss again relates to the bottom line so that might suffice.
