Don't the subscriptions on AI services charge VAT? Do the AI companies pay corporate taxes?
But as others pointed out, this is a silly anthromorphisation of AI - it's a tool, just like any software, nothing more. Tax the companies for sure, but don't treat LLMs like people or human-like entities. There's generations of automation tools that should be taxed as such, otherwise.
That "AI is just like your coworker / friend / companion" view is intentionally created by people who need the bubble part of AI to go as far as possible.
I only know about this TED Talk because it was in a mandatory training course for my work, but these is the kinds of things being said: https://www.youtube.com/watch?v=KKNCiRWd_j0 (he's trying really hard with the Steve Jobs look)