How do you aviod not playing with some you just dont share

same musical taste?

I really dont want to form a band with the guy but i dnt care about jamming though....

and to be honest I like his friend Luis that way better then him on drums.

 

Wait, so the problem is that he wants to start a band with you but you don't have the same musical tastes as he and are not even interested in being in a band, and in addition he's not even good at drums?
That seems pretty simple, just tell him you're not interested in starting a band, and say it's nothing personal or something, so you don't hurt his feelings and can still be cool after.

Being in a band can be fun though, if you're not really serious about it. The problem with joining a band without the desire to make a real commitment is that others might expect you to as you guys get more and more into it.
Just do what feels right, and don't be pressured into doing anything-stick to what you want to do, rather than what someone else wants you to do. I'm sure you can make the right choices.