JSFiddle - React, Tailwind, and code Playground

HTML

<div class="top-line" style="display:none;">
Содержание
<a href="#" class="close">Закрыть</a>
</div>

JavaScript

if (!localStorage.getItem("tol-line-showed")) {
  $('.top-line').fadeIn();
}

$('.top-line .close').click(function() {
  localStorage.setItem("tol-line-showed", "true");
  $('.top-line').fadeOut();
});