Is it rude to accept a guy's offer to buy me a drink if I'm not interested?

Anonymous
Or is it presumptuous to say "no thanks, I'm not looking for anything right now"?

Let's say for argument's sake that the guy is not unattractive and seems like a cool person. But the girl isn't into one night stands and isn't currently looking for a relationship. So she wouldn't mind just sitting and having a nice chat with him, but she doesn't want to lead him on.

Inspiration for this question came from two things:

1) I once was eating alone in a restaurant and a male employee who was off the clock came and started talking to me. It was a nice talk; I'm also a server at a restaurant, so we shared our horrible customer and coworker stories with each other. When I was finished eating, he asked if he could buy me dessert and I said sure (thought he was just being friendly). Then after he put the order in, he asked if I was single and I said no. He got a little pissy about that and said I should've told him upfront.

2) In an episode of HIMYM, a guy helps Tracy with her heavy equipment and then he offers to buy her a drink. She agrees. They sit in a nearby bar and have a nice talk, and then when she goes to leave, he asks for her number. She confesses to him that her last boyfriend passed away years ago and she doesn't really date anymore. The guy gives her his card and kindly tells her to call if she changes her mind. No hard feelings (and she does end up calling him).
Is it rude to accept a guy's offer to buy me a drink if I'm not interested?
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