Currently, sports gambling is legal as long as the teams involved are not colleges within the commonwealth.

As is always the case, those who like to make wagers for the Super Bowl can bet on more conventional happenings in the game, such as who’ll cover the spread, who’ll win the coin toss, who’ll score the first touchdown, how many touchdown passes each quarterback will have; the list goes on and on.

The Virginia Lottery is expected to give the go-ahead next month to what will likely be more than a dozen betting sites to take wagers from Virginians on numerous types of sports. Virginia Lottery Director Kevin Hall said the state has received 25 applications from would-be players in the industry. Virginia and Tennessee are the only two states that have adopted a strictly online approach. States also tax gambling at very different rates, from 6.75% all the way up to 50%. While lottery proceeds in Virginia are dedicated to education, tax revenue from sports gambling will go to the state’s general fund.