This distinction is fundamental for understanding customer acquisition versus retention.

Implementation Suggestions:

Implement a First-Party Cookie System: The core of this tracking relies on setting a long-lasting, first-party cookie (like Google Analytics' _ga cookie) when a user first visits the site.

Track Specific Events: Log first_visit or first_open events to explicitly mark a new user's initial interaction. Subsequent visits within a defined lookback window (e.g., within two years) are then classified as returning visits.

Create Dedicated Reports:

Acquisition Report: Show a clear breakdown of how many new users are coming from which channels (organic search, paid ads, social media) to measure acquisition effectiveness.

Retention Report: Display the percentage of returning users and their return frequency over time to measure loyalty and engagement.

Add "User Type" as a Primary Dimension: Allow users to segment any report by "New Visitor" vs. "Returning Visitor" to compare key metrics like conversion rates, bounce rates, and average session duration between the two groups.

Cross-Device Identification (User ID): For more accurate tracking across different devices (desktop, phone, tablet), suggest implementing a User ID feature. This involves assigning a unique, persistent ID when users log into an account, allowing the analytics tool to link all their activity to a single user profile.