JSFiddle - React, Tailwind, and code Playground

HTML

<button id='btn'>toggle audio</button>

JavaScript

var player = new Audio('http://www.bigrockmusic.com/mp3/track_13.mp3');

console.log(player); // [object HTMLAudioElement]
console.log(document.querySelector('audio')); // null

btn.onclick = function() {
  player.paused ? player.play() : player.pause();
}