Information and communication technologies have accompanied our everyday life for years. A steadily increasing number of computers, cameras, mobile devices, etc. generate more and more data, but at the same time we realize that the data can only partially be analyzed with classical approaches. The research and development of methods based on artificial intelligence (AI) made enormous progress in the area of interpretability of data in recent years. With growing experience, both, the potential and limitations of these new technologies are increasingly better understood. Typically, AI approaches start with the data from which information and directions for action are derived. However, the circumstances under which such data are collected and how they change over time are rarely considered. A closer look at the sensors and their physical properties within AI approaches will lead to more robust and widely applicable algorithms. This holistic approach which considers entire signal chains from the origin to a data product, "Sensor AI", is a highly relevant topic with great potential. It will play a decisive role in autonomous driving as well as in areas of automated production, predictive maintenance or space research. The goal of this white paper is to establish "Sensor AI" as a dedicated research topic. We want to exchange knowledge on the current state-of-the-art on Sensor AI, to identify synergies among research groups and thus boost the collaboration in this key technology for science and industry.