Some trickery from halfback Josh Hall set up a try for lock Ati Olive to even the scores.
Vaipo kicked a penalty to regain the lead for the visitors after 22 minutes, but that proved to be their lot for the match.
The first of two yellow cards given against them proved costly as the impressive Tauranga pack took control as the rain intensified. Tries to Jesse Acton, Lewis Hancock and Nick Evemy, aided by Evemy's top class goalkicking, had Tauranga well ahead 28-10 at the break.
Whakarewarewa dominated territory and possession for the opening 20 minutes of the second spell but could not break down the resolute Tauranga defence.
The first chance Tauranga got to run the ball into Whakarewarewa's half they scored through Hancock, after sharp interplay between Evemy and flanker-turned-tighthead-prop Jeff Thwaites. Philip Togotogorua scored the last try of the day to complete the rout.
Whakarewarewa captain Doug Edwards was full of praise for Tauranga who, he said, were the benchmark of the competition.
"Precision, skill and superior systems just got around us. We fought hard to get in there and started with a quick try but they just ground us down," Edwards said. "We will learn a lot from this game and, hopefully, come out better off. [It's] One thing making mistakes, another thing is learning from your mistakes. I am pretty confident we will come off a better team after today."
Meanwhile, Rotorua's other premier side, Waikite had a tough loss against Greerton Marist, going down 60-0.
-Tauranga Sports 40 (Lewis Hancock 2, Ati Olive 2, Nick Evemy, Philip Togotogorua tries; Evemy 4 cons, John Dodd con) Whakarewarewa 10 (Te Rangi Fraser try; Ryubyn Vaipo con, pen) HT 28-10.
Rotoiti show grit in comeback win
Rotoiti have got themselves back on track this season in the Bayfair Baywide premier competition after beating defending champions Mount Maunganui 32-22.
Rotoiti went into their round four match at Blake Park on Saturday following losses to Tauranga Sports and Te Puke - two of the benchmark sides in the competition.
Early on in the second half it looked like another loss could be on the cards for the Rotorua side who trailed Mount 22-8. But Rotoiti came charging back and drew the game level at 22-all with about five minutes left.
They scored a converted try and kicked a penalty in the final few minutes to win the game and snatch a bonus-point victory.
Rotoiti 32 (Siegfried Fisiihoi, Joe Royal, Lionel Skipworth, Papa Wharewera tries; Whakataki Cunningham 3 con, pen, Willie Ripia pen) Mount Maunganui 22 (Pera Gibbs 2 tries & 4 pen) HT 8-14.
