This repo is used to reproduce a bug when using Tailwind CLI with JIT

Issue Link

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What version of Tailwind CSS are you using?

2.2.4

What build tool (or framework if it abstracts the build tool) are you using?

N/A

What version of Node.js are you using?

v12.16.1

What browser are you using?

N/A

What operating system are you using?

macOs

Reproduction repository

https://github.com/juanpasolano/tailwind-layer-bug

Describe your issue

I am using the tailwind CLI to compile files that then feeds into post CSS, like it is suggested here: https://tailwindcss.com/docs/just-in-time-mode#it-just-doesn-t-seem-to-work-properly

However, we are running into an issue where tailwinds output compiled filed contains/exports with tthe @layer as shown in the image.

So when this file gets into postCSS it breaks.

IMPORTANT: The problem seems to be only happening when using the JIT mode. And also it only happens when we trigger a change from the HTML or any purged file.