diff --git a/src/jit/lib/optimizeUniversalRules.js b/src/jit/lib/resolveDefaultsAtRules.js
similarity index 87%
rename from src/jit/lib/optimizeUniversalRules.js
rename to src/jit/lib/resolveDefaultsAtRules.js
index 73cb1ecb3..14e7bf19a 100644
--- a/src/jit/lib/optimizeUniversalRules.js
+++ b/src/jit/lib/resolveDefaultsAtRules.js
@@ -22,7 +22,7 @@ function extractElementSelector(selector) {
   return cache.get(selector)
 }
 
-export default function collapseAdjacentRules() {
+export default function resolveDefaultsAtRules() {
   return (root) => {
     let variableNodeMap = new Map()
     let universals = new Set()
@@ -45,9 +45,8 @@ export default function collapseAdjacentRules() {
 
     for (let universal of universals) {
       let selectors = new Set()
-      let universalRule = postcss.rule()
 
-      let rules = variableNodeMap.get(universal.params)
+      let rules = variableNodeMap.get(universal.params) ?? []
 
       for (let rule of rules) {
         for (let selector of extractElementSelector(rule.selector)) {
@@ -55,6 +54,12 @@ export default function collapseAdjacentRules() {
         }
       }
 
+      if (selectors.size === 0) {
+        universal.remove()
+        continue
+      }
+
+      let universalRule = postcss.rule()
       universalRule.selectors = [...selectors]
       universalRule.append(universal.nodes)
       universal.before(universalRule)
diff --git a/src/jit/processTailwindFeatures.js b/src/jit/processTailwindFeatures.js
index 6344b5219..d89c1a7ca 100644
--- a/src/jit/processTailwindFeatures.js
+++ b/src/jit/processTailwindFeatures.js
@@ -3,7 +3,7 @@ import expandTailwindAtRules from './lib/expandTailwindAtRules'
 import expandApplyAtRules from './lib/expandApplyAtRules'
 import evaluateTailwindFunctions from '../lib/evaluateTailwindFunctions'
 import substituteScreenAtRules from '../lib/substituteScreenAtRules'
-import optimizeUniversalRules from './lib/optimizeUniversalRules'
+import resolveDefaultsAtRules from './lib/resolveDefaultsAtRules'
 import collapseAdjacentRules from './lib/collapseAdjacentRules'
 import { createContext } from './lib/setupContextUtils'
 import log from '../util/log'
@@ -46,7 +46,7 @@ export default function processTailwindFeatures(setupContext) {
     expandApplyAtRules(context)(root, result)
     evaluateTailwindFunctions(context)(root, result)
     substituteScreenAtRules(context)(root, result)
-    optimizeUniversalRules(context)(root, result)
+    resolveDefaultsAtRules(context)(root, result)
     collapseAdjacentRules(context)(root, result)
   }
 }
diff --git a/tests/jit/optimize-universal-selectors.test.js b/tests/jit/resolve-defaults-at-rules.test.js
similarity index 93%
rename from tests/jit/optimize-universal-selectors.test.js
rename to tests/jit/resolve-defaults-at-rules.test.js
index c5d9001e5..4ca62e163 100644
--- a/tests/jit/optimize-universal-selectors.test.js
+++ b/tests/jit/resolve-defaults-at-rules.test.js
@@ -549,3 +549,59 @@ test('with shadows', async () => {
     `)
   })
 })
+
+test('when no utilities that need the defaults are used', async () => {
+  let config = {
+    mode: 'jit',
+    purge: [
+      {
+        raw: '<div class=""></div>',
+      },
+    ],
+    theme: {},
+    plugins: [],
+    corePlugins: ['transform', 'scale', 'rotate', 'skew'],
+  }
+
+  let css = `
+    @tailwind base;
+    /* --- */
+    @tailwind utilities;
+  `
+
+  return run(css, config).then((result) => {
+    expect(result.css).toMatchFormattedCss(`
+      /* --- */
+    `)
+  })
+})
+
+test('when a utility uses defaults but they do not exist', async () => {
+  let config = {
+    mode: 'jit',
+    purge: [
+      {
+        raw: '<div class="rotate-3"></div>',
+      },
+    ],
+    theme: {},
+    plugins: [],
+    corePlugins: ['rotate'],
+  }
+
+  let css = `
+    @tailwind base;
+    /* --- */
+    @tailwind utilities;
+  `
+
+  return run(css, config).then((result) => {
+    expect(result.css).toMatchFormattedCss(`
+      /* --- */
+      .rotate-3 {
+        --tw-rotate: 3deg;
+        transform: var(--tw-transform);
+      }
+    `)
+  })
+})