Considering this a dealer transaction, and not private party.... If you take delivery in California, you will have to pay their sales tax. When you register it in Florida, you won’t have to pay again, but you also will not get any refund if FL is less than Ca.
In order to not pay tax in California, you will have to take delivery out of State, but they will charge you a delivery fee... Anywhere from $450 and up, depending where you take possession.
Can’t help you on the smog, and also not sure you would have to do anything but get a trip permit if it’s a private party purchase.