Hate to say it but there is no exemption in a private party or retail sale, none. As I have said before the only ones I am aware of are wholesale not open to the public sales, junk sales, mechanic lien sales, and police auctions. Even sales of vehicles for off highway use only are supposed to have all the oem equipment intact, of course nobody would even consider following that rule don't see very many buggies with any smog equipment. Just like a car dealer you can have the new owner responsible for the cost of the smog cert. but the seller is responsible for it passing smog. You as a seller will have the same responsibility as a dealership to smog the car. Now as stated by others in reality sales are made every day "as is" and generally if both parties are up front on the deal then there is no issue. I have bought a few vehicles in the past that would fall under that category when it was obvious that it would not pass without some work including my current 4Runner.