Basically nothing. When sellers post the "Form" the gun is on, often "on Form 3" means the seller is a SOT, and that they'll be able to transfer it to your in-state dealer without an additional $200 tax, but that really depends on the seller's current licensure/tax status.
A gun is transferred between SOT dealers tax-free on Form 3. A gun transferred on Form 4 could have been between private sellers, or a SOT and a private seller, and involved a $200 transfer tax.
Regardless of which Form the gun is registered on, however, the CURRENT SOT status of the seller and buyer is what counts.
If buying in-state, you can buy direct from the seller without involving a dealer (provided your state law allows this), for one $200 tax.
If buying from out of state, the gun has to first be transferred in-state to your SOT dealer before you can start your Form. If coming from out of state from a non SOT, there's a $200 tax to get it to your dealer, and another $200 to get it from your dealer to you. If coming from out of state from a SOT, it's tax-free to your dealer, and then a $200 tax to get it from your dealer to you.