Using "if" for data validation list source

If i have two different lists to reference how can I choose the list using the if function for the source? Sample Below.

Cell A10 is a drop down box with State Abbreviateion, say NH, RI, and MA.

Cell B10- I need it function as, IF A10=MA, then use list1, if A10=NH, use list 2, if A10=RI, use list 3

thanks.

Oh yea, and you can say

Sheet2 A1=NH
Sheet2 A2=RI
Sheet2 A3=MA

Thanks again.