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According to the article, Sam Sheppard gave three reasons for refusing:
"HE HAD ALREADY been subjected to interrogation after the crime and while he was under barbiturate sedation, and he regarded that as equivalent to truth serum questioning.
HE CANNOT FACE further interrogation because he is still emotionally upset and his state of fatigue makes an ordeal of this kind impossible.
HE IS RELUCTANT to put himself in a position where he might involuntarily incriminate innocent people."
polygraph test, Sam Sheppard
Cleveland News, "54/07/21 Dr. Sheppard Refuses to Take Truth Serum in Murder Probe" (1954). All Articles. 98.