Here is a complete sample: https://github.com/GoogleChrome/chrome-app-samples/tree/master/samples/managed-in-app-payments
Basically, once you have an app/ext in the Chrome Web Store Developer Dashboard and a Google Wallet Merchant account connected, you
1) In the EDIT page of the app/ext in your dashboard, add the items to the "In-app products" tab (and make sure they are activated), and then
2) include the buy.js JS file in your app/ext package. To get a list of the items within your app/ext call getSkuDetails method and to initiate a buy, call the buy method.
For more detailed explanation of the steps, see this page: https://developer.chrome.com/webstore/payments-iap
3) To check if your user has already purchased the item, call getPurchases and see if the item is still listed and is "ACTIVE".