To make beer batter: In a large bowl, combine flour, cornstarch, baking powder, Old Bay seasoning, salt and pepper.
Blend egg and beer, then quickly stir into the flour mixture. Let sit while you prepare the sauce and oil for frying.
To make sauce: In a large bowl stir together the sour cream and mayonnaise until creamy and blended.
Add in half of the lime juice (you want a consistency of salad dressing. If you need to add more you can or if its to thin, add in more sour cream).
Add in spices, capers, jalapeno, and cilantro. Cover with foil and refrigerate until fish and condiments are ready.
To make the tacos: Pour oil into a large dutch oven and heat to 375 degrees F. Once your oil is hot, dust fish pieces light with flour, then dip into beer batter.
Fry until crisp and golden brown, about 2-3 mins on each side, a total of 6 mins.
Drain on paper towels and lay on a wire rack until all fish is done.
Warm up your tortillas in the microwave or on stove.
Place a piece of fish in a tortilla and top with condiments and sauce.
Serve immediately and enjoy!