It is more common to see the notion of artificial intelligence to be somehow connected with business, contracts, accounting, invoices, taxes, and administration. There appear such questions as responsibility, consent, evidential questions, liability, tax payer duties and accountability. The current article studies AI-based commercial operations in Jordan under the doctrinal legal approach supplemented by the use of function-based and comparative approaches. This study proves that technical independence should not be associated with juridical independence while recommending preserving legal attribution of these operations involving artificial intelligence to identifiable natural persons and companies, taxpayers, platform managers together with competent government authorities. The study addresses the following issues within the scope of this research: automated formation of commercial contracts, business liability, digital evidence, liability apportionment, taxation arising from AI-enabled transactions, e-invoicing, and AI-supported tax administration. This analysis demonstrates the areas in which Jordanian legislation remains adaptable enough to deal with emerging circumstances and identifies those that require further clarifications through a distinct regulatory instrument. This analysis provides an analytical framework which considers the need for technology neutrality and decision making depending on the functions of artificial intelligence. Therefore, updating the existing legislation on commercial conduct and electronic dealings, taxation and public administration may provide a suitable path out.