I'd say no, UNLESS you intend to use the AC while on the track.
4.2.1 specifically lists the following under "safety equipment":
Driver comfort & information (steering wheel, shifter, gauges, pedals, cool suits, vents, heaters, radio)
So, I guess you could almost get away with AC system under that. But, if it's non-track stuff that you're putting in the car specifically for its street-duty, I wouldn't sweat it.
If you're paranoid about it, do a separate budget sheet for those items so that you can answer the judges questions honestly if they ask them.
Of course, the smart thing to do would be to just REMOVE those items before you put the car on track. Why carry around all that extra weight or have extra stuff like the AC compressor taking up space under the hood? (I've watched the local Z team take a fully street-worthy car and essentially strip it for race-duty at CMP at two different races now, so you wouldn't be the first!
Lemons South 2008 - Fail, Lemons South Spring 2009 - Fail, Lemons Detroit(ish) 2008 - Fail, Lemons South Fall 2009 - Fail, Lamest Day 2009 - Fail, Miami 2010 (Chump) - 2nd!, Sebring 2010 (Chump) - Fail, Cuba 2010 - Crew Chief, Roebling 2011 (Chump) - 8th!, Sebring 2011(Chump) - 19th!