Ruby on Rails 7.0.1 and Tailwind 3, tailwind classes are not being displayed in the browser

Running rake tailwindcss:build may solve the problem, but you would not want to do that after every change of a HTML class.

What you should do instead is starting your development webserver with bin/dev (instead of rails server) which will use Foreman to not only start Puma but also make Tailwind listen for changes in your CSS and (re)build the CSS file on the fly.