Artificial intelligence (AI) allows business actors to exchange resources, particularly information and knowledge, to strengthen their businesses. These AI-enabled value co-creation processes are playing a substantial role in the business-to-business (B2B) sales context. However, little is known about the mechanisms and the process of value co-creation enabled by AI. On this basis, this study addresses this gap by employing Service-Dominant Logic to understand value co-creation with AI. This study identifies the value co-creation process, and provides an understanding of the actors, activities and resources during the usage of AI to create value in B2B sales. The study also identifies several limitations of AI, such as, value co-creation is heavily dependent on human activities and resources. Lastly, we suggest that managers continue to manage customer expectations when using AI for value cocreation and highlight the necessity of human actors and resources in the value co-creation process.