It can be found in fibroblastic reticular cells (FRC) among the loose connective tissue under the skin and in the FRC conduit (FRCC) in lymph nodes.
Then, almost as a final insult, epithelial cells of any type are infected.
In general, epithelial cells become infected only if they contact other cells that amplify the virus such as fibroblastic reticular cells (FRC) and mononuclear cells.
This would be true for skin appendages like hair follicles and sweat glands because they are heavily vascularized and have a lot of FRC networks associated with them.