Combine flour, baking soda, egg, garlic salt, and pepper in a medium bowl. Add beer. Whisk until combined.
Dust each piece of fish with flour. Dip in batter and make sure fish is completely coated.
Heat oil to 375 degrees. Deep fry fish for a few minutes on each side - until golden brown. Transfer to a paper towel to drain.
Assemble tacos by layering white sauce, fish, cabbage, and red salsa in a corn tortilla. Serve with lime and cilantro.
Comments will be approved before showing up.