Use conditional aggregation:
SELECT user_id
FROM yourTable
WHERE item_id IN (100, 200)
GROUP BY user_id
HAVING COUNT(DISTINCT item_id) = 2;
This trick first restricts to only records corresponding to your two items of interest, then it asserts that a matching user has a distinct item count of two, implying that he meets the criteria.
Sometimes logic requires doing this in a slightly different way:
SELECT user_id
FROM yourTable
GROUP BY user_id
HAVING
SUM(CASE WHEN item_id = 100 THEN 1 ELSE 0 END) > 0 AND
SUM(CASE WHEN item_id = 200 THEN 1 ELSE 0 END) > 0;
This form can be more useful in certain situations, but it does the same thing.