JSFiddle - React, Tailwind, and code Playground

HTML

<h3>item1</h3><div class="tabs">Div One</div>
<h3>item2</h3><div class="tabs">Div Two</div>
<h3>item3</h3><div class="tabs">Div Three</div>

CSS

.tabs{width:100px;height:100px;border:solid black 1px;display:none;}

JavaScript

$(function(){
    $(document).on('click', 'h3', function(e) {          
        $(".tabs").hide('slow');
        $(this).css({'backgroundPosition':'0px 14px'});
        
        if(!$(this).next().is(':visible'))
        {
            $("h3").css({'backgroundPosition':'0px -11px'});
            $(this).next().show('slow');
        }
    });
});