Tracking offline conversions in Google Ads has numerous benefits such as conversion uplift, complete customer picture, targeting precision, acquiring high-value customers, enhanced bidding algorithms, and optimized ad campaign performance.

When you generate sales or leads through offline channels, you should track these offline conversions by implementing offline conversion tracking.

Online conversions are actions that your users take on a website while offline conversions are actions that happen offline(i.e., in the physical world).

The recommended way to implement conversion tracking is by using advanced server-side tracking tools such as CustomerLabs 1PD OPs that lets you track both online and offline conversions.

There is no defined answer to the question: does Google Ads conversion tracking use cookies? There are multiple ways to implement conversion tracking in Google Ads, and some rely on browser-side cookies while others do not. If you are using client-side tracking, then you are using the browser-side cookies. If you use 1P domain tracking, then you can collect all your user data without any signal loss and send it back to Google Ads on the server side.