Install tailwindcss, postcss, and autoprefixer.
npm install -D tailwindcss postcss autoprefixer
Initialize Tailwind
npx tailwindcss init
Add the code below to your nuxt.config.ts file
postcss: {
plugins: {
tailwindcss: {},
autoprefixer: {},
},
},
Replace the content array in your tailwind config file with this
content: [
"./components/**/*.{js,vue,ts}",
"./layouts/**/*.vue",
"./pages/**/*.vue",
"./plugins/**/*.{js,ts}",
"./app.vue",
"./error.vue",
],

Create a CSS file, preferably under ./assets/styles/main.css, and add the @tailwind directives for each of Tailwind’s layers.
@tailwind base;
@tailwind components;
@tailwind utilities;

Add the css file to the css array in your nuxt.config.ts file.
css: ['~/assets/styles/main.css'],

You can now start your build process with npm run dev