This repo provides a proproduction of the issue indicating that no Typescript types are provided for tailwindcss/resolveConfig. Because of this when you try to use the resolveConfig method as described in the documentation (https://tailwindcss.com/docs/configuration#referencing-in-java-script) you get the following type error "Could not find a declaration file for module 'tailwindcss/resolveConfig'".
Trying to run npm start or npm run build will emit a type error.
Additionally navigating to src/index.ts will show an error indication in most text editors (I'm using VSCode)