(AP) The NCAA men’s and women’s basketball tournaments are one of the most bet on events of the year.

Since the U.S. Supreme Court cleared the way for expansion in 2018, legal sports betting on college games has spread to 38 states and the District of Columbia. But the rules for betting on college sports vary by state.

The American Gaming Association expects $2.7 billion to be bet this year on the NCAA men’s and women’s basketball tournaments through legal sports books.

Sports Betting in Illinois:

College Sports: Limited. Bets involving in-state colleges allowed only in-person, not online, and only on the outcome of games, not on particular events during games or particular players’ performance.

Total Sports Bets: $11.6 billion

Company Revenue: $1 billion

Tax Revenue: $162 million