JSFiddle - React, Tailwind, and code Playground

HTML

<div>
  <div class="last">The first paragraph.</div>
  <div class="last">The second paragraph.</div>
  <div class="last">The third paragraph.</div>
  <div class="last">The fourth paragraph.</div>
</div>

CSS

.last {
background: yellow;
 border-bottom: 1px solid #cccccc;
}
.last:last-child {
    background: red;
     border-bottom: 0px solid #cccccc;
}